“以数治税”背景下企业税收风险管理研究

Research on Enterprise Tax Risk Management Under the Background of"Treating Tax by Data"

“以数治税”是数字化时代税务行政管理体制改革的一项重要举措,也是实现税务机关信息化建设的关键。在这种情况下,我国企业要准确把握数字化纳税的新需求,冷静地面对新的税收风险,促进企业健康发展。因此,文章立足于“以数治税”的思想,对企业税务风险管理中存在的风险防范意识、“业财融合”程度、票据管理、税务筹划等几个方面进行较为详尽的剖析。同时,根据存在的问题,从加强税务风险防范意识、加强“业财融合”、加强发票业务管理、提高纳税筹划能力等方面进行探讨。

"Treating tax by data"is an important measure of tax administration system reform in the digital era,and it is also the key to realize the informatization construction of tax authorities.In this case,Chinese enterprises should accurately grasp the new needs of digital tax payment,calmly face new tax risks,and promote the healthy development of enterprises.Therefore,based on the thought of"Treating tax by data",this paper analyzes the risk prevention consciousness,the degree of"integration of industry and finance",bill management,tax planning and other aspects of enterprise tax risk management in detail.At the same time,according to the existing problems,from strengthening the awareness of tax risk prevention,strengthening the"integration of industry and finance",strengthening the management of invoice business,improving the ability of tax planning,the paper makes a research.