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为防范涉税刑事风险及避免被税务部门处以行政罚款,施工企业应加强“营改增”研究,开展培训,进行在建项目梳理及税务清查准备,完善相关合同,加强企业内部管控。充分识别税务前期稽查工作与法律法规要求的差距。充分行使听证权、行政诉讼权。建筑施工企业以“营业税改征增值税”为标志的新一轮的税制改革正在紧锣密鼓地逼近,在机遇与挑战并存的背景下,有必要关注建筑施工企业所面临的税务法律风险问题,特别是涉税刑事责任风险。“营业税改增值税”税制的改革,不仅是企业财务管理的变革,更是企业经营管理方式的变革。当然建筑施工企业税务法律风险并不仅仅局限
In order to prevent criminal tax-related risks and avoid administrative fines imposed by the tax authorities, construction enterprises should strengthen their research on “business tax reform”, carry out training, sort out in-service projects and prepare tax inventories, perfect related contracts and strengthen internal control over the enterprise. Fully identify the pre-tax audit work and the legal requirements of the gap. Fully exercise the right of hearing and administrative litigation. A new round of tax reform under the symbol of “business tax to levy value-added tax” by construction enterprises is in full swing. Under the background of both opportunities and challenges, it is necessary to pay attention to the tax legal risks faced by construction enterprises, Especially tax-related criminal liability risk. “Business tax to value-added tax ” The tax system reform, not only the financial management of enterprises, but also the transformation of business management. Of course, construction enterprises tax legal risk is not limited