【摘要】：本文探討了稅務(wù)風(fēng)險(xiǎn)管理的理論淵源—COSO內(nèi)部控制—風(fēng)險(xiǎn)管理框架,提出了構(gòu)建企業(yè)稅務(wù)風(fēng)險(xiǎn)內(nèi)控機(jī)制的基本設(shè)想,分析了企業(yè)稅務(wù)風(fēng)險(xiǎn)的識(shí)別和評(píng)估等重點(diǎn)、難點(diǎn)問題,探索了企業(yè)稅務(wù)風(fēng)險(xiǎn)內(nèi)控機(jī)制的測(cè)試流程以及相關(guān)評(píng)估技術(shù),形成了較完整的稅務(wù)風(fēng)險(xiǎn)內(nèi)控測(cè)評(píng)方法體系。
[Abstract]:This paper discusses the theoretical origin of tax risk management-COSO internal control-risk management framework, puts forward the basic idea of constructing the internal control mechanism of enterprise tax risk, and analyzes the key and difficult problems, such as the identification and evaluation of enterprise tax risk. This paper probes into the testing flow and related evaluation technology of the internal control mechanism of tax risk in enterprises, and forms a relatively complete evaluation system of internal control of tax risk.
【作者單位】： 江蘇省蘇州市國家稅務(wù)局;
【分類號(hào)】：F275;F812.42
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本文編號(hào)：2358983