经济业务合同涉税问题的思考——基于风险防范与化解的视角  

Consideration on Tax-related Issues of Economic Business Contracts -- Based on the Perspective of Risk Prevention and Resolution

作　　者：代利刚 胡有顺 DAI Li-gang;HU You-shun(Nanjing City Vocational College,Nanjing 211200,Jiangsu;Nanjing University of Technology,Nanjing 210094,Jiangsu)

机构地区：[1]南京城市职业学院,江苏南京211200 [2]南京理工大学,江苏南京210094

出　　处：《南京广播电视大学学报》2020年第3期55-59,共5页Journal of Nanjing Radio & TV University

基　　金：江苏省社科应用研究精品工程财经发展专项课题成果(18SCC-05);英国Lancaster University访问学者学术研究项目的阶段性研究成果。

摘　　要：合同是业务活动与经济事项的起点,经济事项与税务问题、涉税风险紧密相关。合同条款会对企业的税率、税负、发票开具与交接等涉税事项产生重大影响。分析经济合同中涉及的增值税税率变动、未区分不同税率的应税项目、无法取得增值税专用发票或增值税专用发票无效、发票开具交接、企业所得税与房产税的风险,提出应当从合同条款拟定入手严格控制涉税风险的对策,从业务源头控制企业的涉税风险。Contract is the starting point of business activities and economic matters.Economic matters are closely related to tax issues and tax risks.The terms of the contract will have a significant impact on the tax-related matters,such as tax bearing,tax rate,tax burden,invoice issuance,handover and so on.This paper analyzes the risk of the change of VAT tax rate in economic contract,the taxable items that do not distinguish different tax rates,the failure to obtain VAT special invoice or the reception of invalid VAT special invoice,the issuing and handover of invoice,the income tax and property tax of enterprise and the risks of property tax.This paper proposes that we should start with the formulation of the contract terms,put forward the countermeasures to strictly control the tax risk,and control the tax risk of the enterprise from the source of the business.

关 键 词：合同 涉税风险 风险防范 化解 

分 类 号：F812.42[经济管理—财政学]