企业合规管理中开具发票需要注意的问题  

Issues Concerning Invoices in Enterprises Compliance Management

作　　者：刘国影 赵静 LIU Guoying;ZHAO Haojing(Hebei Heteng Law Firm,Langfang 065000,China;Hebei Futeng Law Firm,Bazhou 065700,China)

机构地区：[1]河北禾腾律师事务所,河北廊坊065000 [2]河北辅腾律师事务所,河北霸州065700

出　　处：《沿海企业与科技》2023年第4期29-37,共9页Coastal Enterprises and Science & Technology

摘　　要：企业合规管理是中国法治化进程中国家、政府与市场主体结构调整的趋势,也是值得深入挖掘的理论和实践“沃土”。合规开具发票作为企业合规管理的重要内容,在实践中还存在一些争议,需要我们积极应对。一方面,企业要有内生动力,一个企业要想长远发展,应该重视合规管理。另一方面,企业要有忧患意识,在坚持做好主业的基础上,多关注日常经营过程中的风险点,尤其要全流程注意合规开具发票。企业要强化实务思维和注重风险防范、规避税务风险,不可突破法律红线,不能危害国家税收征管制度。Enterprise compliance management is a trend of the structural adjustment of the state,the govern-ment and market entities in the process of China's rule of law,and it is also a theoretical and practical“fertile soil”worthy of in-depth research.Compliance invoicing,as an important part of enterprise compliance management,is faced with some disputes in practice,which need to be actively addressed.On the one hand,enterprises need to consider the possible risks when they are functioning normally.And at the same time,enterprises need to do a good job on the basis of the main business,and it should pay attention to the risk-points in daily operation process,especially to the compliance of the whole process of invoicing.Enterprises require strengthening practical thinking and pay attention to risk prevention,and need to avoid tax risks and comply with the relevant laws and tax regula-tions.

关 键 词：企业合规管理 开具发票 风险防范 应对措施 

分 类 号：D923[政治法律—民商法学]