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随着国内外经济格局的不断变化,企业规避各类风险的水平急需提高,而税收风险管理是其中最不可忽视的一部分。税务风险的失控不仅仅会导致企业成本的增加,严重者更会对企业的名誉造成很大的负面影响。高度重视税务风险并加以防范已成为现代企业追求利益不可或缺的手段。为了烟草商业企业的健康发展,笔者从企业税务风险概念入手,对烟草商业企业产生税务风险的原因、主要风险进行分析,并结合国内大企业税务实践提出具体的风险管理应对措施。
With the continuous changes in the economic structure at home and abroad, the level of corporate risk avoidance urgently needs to be improved, and tax risk management is one of the most neglected aspects. The loss of tax risk not only leads to the increase of the cost of the enterprise, but also the serious ones can have a great negative impact on the reputation of the enterprise. Attaching great importance to tax risks and preventing them has become an indispensable means for the pursuit of profits by modern enterprises. In order to promote the healthy development of tobacco commercial enterprises, the author starts with the concept of corporate tax risk, analyzes the causes and main risks of tax risks caused by tobacco commercial enterprises, and puts forward specific risk management countermeasures according to the tax practice of domestic large enterprises.