摘要
“金税三期”系统的上线运行优化了企业纳税申报流程,提高了对企业发票的规范化管理。尤其是“金税三期”系统的运用实现了对企业纳税情况的实时监测,因此企业为防止涉税风险,必须要基于“金税三期”系统特征构建完善的风险预警体系,以此规避税务风险。文章以金税三期系统对企业纳税风险的监控指标作为切入点,分析企业构建税务风险预警体系的原因,最后提出构建税务风险预警体系的具体对策。
The online operation of Golden Tax phase Ⅲ system optimizes the enterprise tax declaration process and improves the standardized management of enterprise invoice. In particular, the application of the Golden Tax phase Ⅲ system realizes the real-time monitoring of enterprise tax payment. Therefore, in order to prevent tax related risks, enterprises must build a sound risk early warning system based on the characteristics of the Golden Tax phase Ⅲ system, so as to avoid tax risks. Based on the monitoring index of the third phase of golden tax system to the enterprise tax risk, this paper analyzes the reasons for the enterprise to build the tax risk early warning system, and finally puts forward the specific countermeasures to build the tax risk early warning system.
作者
赵磊
ZHAO Lei(School of Liberal Arts,Lanzhou Jiaotong University,Lanzhou 730101,China)
基金
甘肃省教育厅立项,基于“互联网+”城市公共停车空间“智慧停车”模式的研究——以兰州市为例(项目编号:2020A—183)。
关键词
金税三期
税务风险
预警体系
Golden Tax phase Ⅲ
tax risk
early warning system
