摘要
中小企业是中国特色社会主义市场经济的重要主体,能够有效提升我国经济的活跃度,并提供大量就业岗位,对于提升我国经济发展水平有一定的积极作用。但是从实际情况来看,由于受到经营规模小、资金不足等问题的影响,许多中小企业存在着财务管理不到位、税务风险较大的问题,直接影响了其长远发展。文章介绍了中小企业税务风险的成因,并提出了提高中小企业管理者纳税意识、提高税务风险日常管理水平、构建税务风险内部防控体系等一系列税务风险防控措施。
Small and medium-sized enterprises are the important main body of the socialist market economy with Chinese characteristics,which can effectively enhance the economic activity of our country and provide a large number of jobs,and play a positive role in improving the level of economic development of China.However,from the actual situation,due to the impact of small business scale,lack of funds and other problems,many small and medium-sized enterprises have the problems of inadequate financial management and high tax risks,which directly affect their long-term development.This paper introduces the causes of the tax risks of small and medium-sized enterprises,and proposes a series of tax risk prevention and control measures such as improving the taxation awareness of small and medium-sized enterprise managers,improving the daily management of tax risk,and constructing the internal prevention and control system of tax risk.
出处
《当代会计》
2021年第19期67-69,共3页
Contemporary Accounting
关键词
大数据
税务风险
中小企业
Big data
Tax risk
small and medium-sized enterprises
