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社会经济迅速发展,企业对于税务风险的内部控制也愈来愈重视。本文就企业税务风险的概念以及特点进行分析,解析企业税务风险内部控制的现状问题及体系建设原则,从税务风险识别、税务风险评估、税务风险控制三个方面研究企业税务风险内部控制体系的核心设计。
With the rapid social and economic development, more and more attention is paid to the internal control of tax risks by enterprises. This paper analyzes the concept and characteristics of corporate tax risk, analyzes the status quo of internal control of corporate tax risk and the principle of system construction, studies the core of corporate tax risk internal control system from three aspects: tax risk identification, tax risk assessment and tax risk control design.