我国肉类食品加工企业税务风险解析与防范措施  

Tax Risk Analysis and Preventive Measures of Meat Processing Enterprises in China

作　　者：汪上达 WANG Shangda(Business School of Guizhou University of Finance and Economics,Huishui 550004)

机构地区：[1]贵州财经大学商务学院,惠水550004

出　　处：《食品工业》2021年第3期280-284,共5页The Food Industry

摘　　要：加强肉类食品加工企业税务风险有效识别,对促进肉类食品加工企业税务风险管理具有重要作用。少纳税产生的风险以偷逃税款和过度税收筹划为主,多纳税则以企业筹建、原材料采购、产品生产销售和所得税申报环节为风险高发点。针对出现的各类税务风险,加强企业全流程税务管理,提高税务工作人员的专业素养,并建立更加科学合理的内控制度,是增强肉类食品加工企业税务管理工作效率的重要举措。Strengthening the effective identification of tax risk in meat processing enterprises plays an important role in promoting the tax risk management of meat processing enterprises. The risks of less tax payment are mainly tax evasion and excessive tax planning, while the risks of more tax payment are high in the aspects of enterprise preparation, raw material purchase, product production and sales and income tax declaration. In view of all kinds of tax risks, it is an important measure to strengthen the whole process tax management, to improve the professional quality of tax staff, and to establish a more scientific and reasonable internal control system to enhance the efficiency of tax management in meat and food processing enterprises.

关 键 词：税务风险 肉类食品加工 识别 规避 

分 类 号：F426.82[经济管理—产业经济] F406.7F812.42