摘要
针对企业会计普遍存在不能依法履行纳税义务或履行纳税义务过度导致错计错纳税而给企业造成重大经济损失危害的客观实际,以税收政策法规和企业会计准则为依据,结合调查实际,采用判断推理、案例分析、指标运算等方法,阐述了纳税风险的概念,剖析了企业纳税风险的成因,并有针对性地提出了防范纳税风险的切实可行措施。
In view of the objective reality that enterprise accounting is generally unable to fulfill its tax obligations according to law or to perform excessive tax obligations,which causes the wrong tax payment and causes the loss of tax to the enterprise,it is based on the tax policy regulations and the accounting standards of the enterprise,and combines the actual investigation,and uses judgment reasoning,case analysis,index calculation and so on.This paper expounds the concept of tax risk,analyzes the causes of enterprise tax risk,and puts forward practical measures to prevent tax risk.
出处
《社会科学前沿》
2019年第9期1679-1688,共10页
Advances in Social Sciences