中小企业税务风险管理意识影响因素研究  

Influential Factors of Tax Risk Management Consciousness for Small and Medium- sized Enterprises

作　　者：彭溪[1] 

机构地区：[1]湖南交通职业技术学院物流管理学院,湖南长沙430132

出　　处：《长沙大学学报》2016年第2期109-112,共4页Journal of Changsha University

摘　　要：研究中小企业税务风险的经济学层面成因,应当从"中小企业税务风险管理意识淡薄的根源"和"中小企业税务风险管理人员‘偷懒’的根源"两方面入手.通过全面剖析,得出造成中小企业税务风险管理意识淡薄局面的三大根本原因:(1)由于业务相对简单、所占市场份额小、市场竞争力不强,其市场空间机会较小,可承受的税务风险管理成本较低,导致中小企业不太愿意实施税务风险管理;(2)政府对中小企业的税务检查相对较松,导致其税务违法成本相对较低,并倾向于通过一定程度的税务违法来降低税务风险损失期望值;(3)由于信息不对称,税企双方产生逆向选择,使得企业选择被迫转型为高税务风险企业.Research of the economic causes of the tax risk for small and medium- sized enterprises should begin from the following two aspects： ＂the root of weak tax risk management consciousness of small and medium- sized enterprises＂and＂the root of the idleness of tax risk managers of small and medium- sized enterprise＂. Through comprehensive analysis,it is concluded that for the weak tax risk management consciousness of small and medium- sized enterprises,three fundamental reasons are as follows：（ 1） the relatively simple business,small share of the market and weak market competitiveness and thus the small opportunity of market space,all of these lead to low affordable tax risk management cost,so small and medium- sized enterprises are reluctant to implement the tax risk management;（ 2） the government＇s relatively loose tax examination to small and medium- sized enterprises leads to a relatively low cost for enterprises breaking the tax law,and the enterprises tend to break the tax law to a certain degree so as to reduce the tax risk loss expectation;（ 3） because of information asymmetry,the enterprises and government make adverse selection,which makes enterprises choose to be forced to transform into high tax risk enterprises.

关 键 词：税务风险 中小企业 管理意识 

分 类 号：F276.3[经济管理—企业管理] F812.42[经济管理—国民经济]