社会责任视角下“营改增”企业纳税控制探讨  

Discussion on tax control of enterprises after replacing business tax with value-added tax from the perspective of social responsibility

作　　者：李国兰[1] 袁文 王海兵[1] LI Guolan;YUAN Wen;WANG Haibing(Accounting School,Chongqing Univeisity of Technology,Chongqing 400054,Chin)

机构地区：[1]重庆理工大学会计学院,重庆400054

出　　处：《重庆理工大学学报（社会科学）》2018年第6期100-105,共6页Journal of Chongqing University of Technology（Social Science）

基　　金：国家社会科学基金项目"企业社会责任内部控制的实现机理与路径研究"(13CGL052)

摘　　要：依法纳税从宏观层面来讲是企业履行社会责任的充分体现,而依法纳税又离不开企业微观层面健全的内部控制。从企业社会责任视角出发,结合"营改增"后企业纳税控制面临的问题,从内部控制五要素层面探讨实施"营改增"后企业建立完善的纳税控制的对策和措施。To pay tax according to law is a full expression of the social responsibility of enterprises from the macro level,and it is impossible to pay tax without law and perfect internal control at the micro level of enterprises. From the perspective of corporate social responsibility and combined with the problems faced by enterprises in tax control after replacing business tax with value-added tax, this article probes into the countermeasures for enterprises to establish tax control after replacing business tax with value-added tax from the five elements of internal control.

关 键 词：企业社会责任 纳税控制 问题 对策 

分 类 号：F270[经济管理—企业管理] F832.51[经济管理—国民经济]