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随着近年来我国社会、经济转型的深化,当前的社会经济发展建设对事业单位来说机遇与挑战并存。当前形势下事业单位的社会职能有所变化,同样需要承担依法纳税的义务。但事业单位为有区别于社会企业的非营利性部门,在前期对税务风险管理及防范相对薄弱,有待进一步的提升,更好的为事业单位现代化建设和提升综合服务能力发挥作用。本研究通过对事业单位目前税务风险的成因进行剖析,探讨事业单位税务风险管理及防范。
With the deepening of social and economic transformation in our country in recent years, the current social and economic development and construction have both opportunities and challenges for public institutions. In the current situation, the social functions of public institutions have changed. They also need to shoulder the obligation of paying taxes in accordance with the law. However, institutions that are not-for-profit departments different from social enterprises have relatively weak management and prevention of tax risks in the early stage and need to be further improved to better serve the modernization of public institutions and enhance their comprehensive service capabilities. This research analyzes the causes of current tax risk in public institutions and discusses tax risk management and prevention in public institutions.