企业税务风险管理探析

摘要

自2009年5月国家税务总局颁布《大企业税务风险管理指引（试行）》以来,越来越多的企业关注税务风险管理。通过对税务风险的定义和税务风险内外部成因的分析,以增值税为例,探讨企业税务风险的识别及其应对策略,以更好地防控企业税务风险。%Since ＂the Guide to Tax Risk Management for Large-sized Enterprises＂ published in May 2009,more and more enterprises have payed regard to tax risk management.This article firstly defines tax risk,then analyses the external and immanent causes for tax risk,thirdly utilizes tax assessment tools to identify tax risk,illustrated with value-added tax.Fourthly studies tax risk management on value-added tax and the strategy on counteracting tax risk.