数字化转型背景下电力企业税务风险管理

Tax Risk Management of Power Enterprises in the Context of Digital Transformation

为提升电力企业税务风险管理实效,助力电力企业高质量、可持续发展,文章以数字化转型为背景,指出电力企业税务风险点,包括:电力企业对税收的理解存在偏差、税收管控的数字化技术存在风险、税务会计缺乏正确税务筹划意识、电力企业对税务数据监控不完善。为有效规避税务风险,文章针对上述风险点,提出电力企业税务风险管理措施:正确理解税收的内涵、完善数字化技术体系、树立正确税务筹划意识、完善税务数据管控机制、建立有效税企沟通制度、提升税务人员职业素养。

In order to enhance the effectiveness of tax risk management in power enterprises and assist in their high-quality and sustainable development,this article takes digital transformation as the background and points out the tax risk points of power enterprises,including deviation in the understanding of tax by power enterprises,risks in digital technology of tax control,lack of correct tax planning awareness in tax accounting,and incomplete monitoring of tax data by power enterprises.In order to effectively avoid tax risks,this article proposes tax risk management measures for power enterprises based on the above risk points.It needs to correctly understand the connotation of taxation,improve digital technology system,establish correct tax planning awareness,improve tax data control mechanism,establish effective tax enterprise communication system,and improve the professional literacy of tax personnel.