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内部税务审计在降低企业税务风险中的策略研究

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面对日益复杂的税收环境和严峻的税务稽查压力,内部税务审计在提高税收遵从度、维护国家税收权益等方面发挥着日益重要的作用.内部税务审计通过对企业财务报表和经济业务的查验分析,及时揭示企业在账务处理、纳税申报等环节存在的错漏风险,推动相关业务流程优化再造,切实降低企业税务违法风险,提高税收管理效能.本文拟在梳理内部税务审计相关理论的基础上,剖析企业内部税务审计面临的困境,探讨强化内部税务审计、提升税务风险管控的路径,以期为推进税务治理体系和治理能力现代化、助力企业实现高质量发展贡献绵薄之力.
Strategies of Internal Tax Audit in Mitigating Corporate Tax Risks
In the face of an increasingly complex tax environment and the severepressure of tax inspec-tions,internal tax audits are playing an increasingly important role in enhancing tax compliance and safe-guarding the national tax revenue.Through the inspection and analysis of corporate financial statements and economic activities,internal tax audits can promptly reveal risks and errors in accounting treatment and tax declarations,and promote the optimization and reconstruction of related business processes,thereby effectively reducing the risk of corporate tax violations and improving the efficiency of tax management.This paper,on the basis of sorting out the relevant theories of internal tax audits,analyzes the difficulties faced by corporate internal tax audits and discusses the pathways to strengthen internal tax audits and en-hance tax risk control.The aim is to contribute to the modernization of the tax governance system and capabilities,and to assist enterprises in achieving high-quality development.

Tax AuditInternal AuditCorporate Tax Risk

刘翠屏

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长沙商贸旅游职业技术学院,湖南 长沙 410116

税务审计 内部审计 企业税务风险

湖南省社科基金教育学专项2023年课题

JJ233760

2024

赤峰学院学报(哲学社会科学版)
赤峰学院

赤峰学院学报(哲学社会科学版)

影响因子:0.201
ISSN:1673-2596
年,卷(期):2024.45(9)
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