摘要
自2016年5月1日我国全面实施“营改增”以来,税务机关逐步加大了对企业税收遵从的监管力度,上市公司作为企业的中坚力量,更加受到税务部门的关注,加强税务风险管理刻不容缓,论文从上市公司税务风险管理工作的特征入手,指出其在公司经营过程中的重要性,并结合目前实务工作中可能存在的问题,分析其产生的原因,进而提出相应的解决对策,为企业管理者提供参考.
Tax authorities has been gradually increasing their supervision intensity on corporate taxation since the implementation of tax policy reform of "replacing business tax with VAT" on 1st May,2016.As the backbone of companies,public companies attract more attention of tax authorities and should enhance the management of tax risk in no time.This paper begins with the characteristics of tax risk management in public companies,followed by their significance in company operating and illustration of problems in practical work.Further,the paper analyzes reasons behind the problems and gives solutions to them,which can be a reference for corporate managers.
作者
周克金
Zhou Kejin(Nanjing Gaoke Co.,Ltd.,Nanjing,Jiangsu,210023)
出处
《市场周刊》
2020年第12期78-80,共3页
Market Weekly
关键词
上市公司
税务风险管理
对策
public company
tax risk management
solution
