中小企业税务风险的防范与控制  

Pretention and Control of the Tax Risk of Small and Medium-Sized Enterprise

作　　者：孙迎芬[1] SUN Ying-fen(Accounting School, Jiangsu Institute of Commerce, Nanjing 211168, Jiangsu, China)

机构地区：[1]江苏经贸职业技术学院会计学院,江苏南京211168

出　　处：《江苏经贸职业技术学院学报》2019年第1期26-28,共3页Journal of Jiangsu Institute of Commerce

摘　　要：随着互联网经济的迅猛发展、"营改增"的全面推行和"金税三期"工程上线,中小企业面临着越来越大的税务风险。切实加强中小企业税务风险防范与控制,对保障中小企业健康发展有着非常重要的意义。With the rapid development of Internet economy, all-sided implementation of the replacement of business tax with a value-added tax and the declaration of the third golden tax project, small and medium-sized enterprise are facing severer tax risk. Enforcing the prevention and control of that is of great importance in guaranteeing the healthy development of small and medium-sized enterprise.

关 键 词：营改增 金税三期 中小企业 税务风险 

分 类 号：F271[经济管理—企业管理]