国有农场小城镇化中的税务风险化解策略研究

Study on Tax Risk Mitigation Strategies in Small Urbanization of State-Owned Farms

近些年来,垦区国有农场小城镇建设如火如荼,对改变农垦人生活条件和环境,激发安心扎根垦区农业,生产热情和积极性起到至关重要作用。但在建设进程中也出现许多农场意想不到的税务风险,多数农场都承受了税务检查处罚损失。为此,结合实地调查并运用判断和案例分析等方法,阐述了国有农场小城镇化进程中税务风险的种种表现,剖析了税务风险现实危害,深刻挖掘了产生税务风险的内外部症因,并有针对性地提出积极化解国有农场小城镇建设税务风险的有效策略。

In recent years,the construction of small towns of state-owned farms in reclamation areas is in full swing,which plays a vital role in changing the living conditions and environment of the people in reclamation areas,and stimulating the enthusiasm and positivity of agricultural production in reclamation areas.However,in the process of construction,many farms have unexpected tax risks,and most of them have suffered the loss of tax inspection and punishment.Therefore,this paper combined with field investigation,using the method of judging inference and case analysis,elaborated the state-owned farms small tax risk in the process of urbanization of various performance,analyzed the real harm tax risk,deep mined the cause of tax risk disease of internal and external cause,and put forward effective strategy to resolve small town construction tax risk of state-owned farms.