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随着市场经济的不断深入发展和我国加入世贸组织,企业的市场竞争不断加剧,税收管理体系也不断得到了完善,但在激烈的市场竞争中企业如何更好的生存和发展,我国税收管理体制体如何符合理合法降低企业税负、规避税务风险且不影响企业的纳税评估的结果,已是企业必须面临和解决的问题。本文说明了税务风险管理定义、必要性和纳税评估的定义,列举了企业目前税务风险存在的原因和纳税评估中存在的问题,并提出了解决相关问题的建议。
With the deepening development of market economy and China’s accession to the WTO, the market competition of enterprises has been aggravated and the tax management system has been continuously improved. However, how can enterprises survive and develop better in the fierce market competition? Our tax administration system How to comply with the law reasonable to reduce corporate tax burden, to avoid tax risks and does not affect the results of corporate tax assessment, the business has to face and solve the problem. This article explains the definition of tax risk management, the necessity and the definition of tax assessment, lists the reasons for the existence of the current tax risk and the problems existing in tax assessment, and puts forward some suggestions to solve the related problems.