摘要
增值税留抵退税是我国市场经济发展过程中用于缓解企业资金压力、促进企业发展、调整企业经济结构的重要举措,对企业的稳健发展具有非常重要的作用。增值税留抵退税在企业资金管理工作中具有一定的物质保障作用,是企业优化自身经济结构的重要方向。但是,企业在实际改革发展过程中,由于对增值税留抵退税的认识不足,在施行税收政策的过程中存在一定的风险。为实现企业的稳健发展,应加强企业在增值税留抵退税政策运用中的风险防范,提高企业经营管理的科学性和稳定性。文章将对企业在增值税留抵退税政策运用中的风险防范策略进行分析,旨在为实现我国企业的稳健发展提供指导。
VAT Credit Refund is an important measure to relieve the financial pressure of enterprises,promote the development of enterprises and adjust the economic structure of enterprises during the development of market economy in China,which also plays a very important role in the steady development of enterprises.The realization of VAT credit refund plays a certain material guarantee role in enterprise capital management,and it is an important direction for enterprises to optimize their economic structure.However,in the process of actual reform and development,due to the lack of understanding of VAT Credit Refund,enterprises still have certain risks in the implementation of tax policy.In order to realize the steady development of the enterprise,the enterprise should strengthen the risk prevention when implementing VAT Credit Refund,and improve the science and stability of the operation and management.This paper analyzes the risk prevention strategies of enterprises in the implementation of VAT Credit Refund to provide guidance for the steady development of Chinese enterprises.
作者
郭银梅
GUO Yin-mei(Ningxia Younitai Certified Tax Agent Co.,Ltd)
出处
《当代会计》
2022年第16期99-102,共4页
Contemporary Accounting
关键词
企业发展
增值税
留抵退税
风险把控
企业改革
enterprise development
value added tax
credit refund
risk control
enterprise reform
