论企业纳税风险成因及管控对策

Discussion on the Causes and the Management and Control Countermeasures of Enterprise Tax Risk

纳税是企业的基本义务之一,在纳税过程中,企业的财务核算工作若出现失误,会引发严重的纳税风险,不但会影响企业盈利,还会给企业带来法律风险,若不能予以有效应对,将会极大地阻碍企业的发展,严重者甚至会影响企业的生存。基于此,文章从企业财务管理的角度进行分析,探究了企业纳税风险的成因及管控对策,以期为企业合规经营提供参考。

Tax payment is one of the basic obligations of enterprises.In the process of tax payment,a mistake in the financial accounting work of the enterprise can cause serious tax risk,which not only affects the profit of the enterprise,but also brings legal risk to the enterprise.If tax risk cannot be dealt with effectively,it would greatly hinder the development of the enterprise,and even affect the survival of the enterprise.Based on this,the paper analyzes and explores the causes and management and control countermeasures of enterprise tax risk from the perspective of financial management to provide reference for enterprise compliance management.