“金税四期”大数据背景下的企业税务风险管理——以建安企业为例

Enterprise tax risk management under the background of big data of the“Golden tax phase IV”——Taking Jianan enterprise as an example

在大数据时代背景下,税制内容不断调整,“金税四期”也就是在“金税三期”基础上,把“非税”业务融入其中,对各项业务活动实施动态化监管。对建安企业来说,自身行业比较特殊,施工周期长,税务管理比较复杂。为了防控税务风险,文章就以“金税四期”为探究背景,进一步分析建安企业税务风险管理现状,提出税务风险管理措施。

In the context of big data era,the content of tax system is constantly adjusted,“Gold tax phaseⅣ”is in“Gold tax phaseⅢ”based on the“non-tax”business into which,to implement dynamic supervision over various business activities.For the Jianan enter-prise,its own industry is special,long construction cycle,tax management is more complex.In order to prevent and control tax risk,this arti-cle on the“Gold tax phaseⅣ”as the background,further analysis of the status quo of tax risk management,proposed the tax risk manage-ment measures.