刍议国有企业经济合同合规审查——以税务风险防范为例  

Some humble opinions on economic contract compliance review in state-owned enterprises——Taking the prevention of tax-risks as an example

作　　者：张阅 Zhang Yue(Fujian Big Data Group Co.,Ltd.,Fuzhou,Fujian,350000)

机构地区：[1]福建省大数据集团有限公司,福建福州350000

出　　处：《市场周刊》2024年第35期149-152,共4页Market Weekly

摘　　要：经济合同是企业经营活动的起点,合规审查是国有企业签订重要合同前的必经程序。文章从经济合同的一般条款和特殊条款出发,分析经济合同存在的税务风险,提出国有企业应凝聚合规管理工作合力,形成审查闭环,有效防范经济合同涉税合规风险,不断提升依法合规经营管理水平。Economic contracts are the starting point of business activities,compliance review is a necessary procedure for state-owned enterprises to sign important contracts.This article analyzes the tax-risks of economic contracts from two perspectives:general terms and special terms.It proposes that state-owned enterprises should consolidate the joint efforts of compliance management,effectively prevent tax compliance risks in economic contracts,and continuously improve the level of lawful and compliant operation and management.

关 键 词：国有企业 经济合同 合规审查 涉税风险 

分 类 号：D923.6[政治法律—民商法学]