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商业银行作为重要的市场经济主体和社会经济组织,在我国纳税体系中具有重要地位。本文从探讨商业银行税务风险的含义和特点入手,阐述了商业银行税务风险的五种主要变现形式,并分析了商业银行产生税务风险的内外因素,分析了当前我国商业银行税务风险管理实务中存在问题,并对构建商业银行税务风险内部控制机制提出了对策思考:积极营造良好的税务风险内部控制环境;建立完善纳税评估风险及预警指标体系;加强商业银行税务风险的常态化管理;强化商业银行税务风险信息沟通。
As an important market economy main body and social economic organization, commercial banks play an important role in China’s tax payment system. This article starts with the meaning and characteristics of the tax risk of commercial banks, elaborates five main forms of tax risks of commercial banks, and analyzes the internal and external factors that tax risks are caused by commercial banks. It analyzes the current existence of tax risk management practices in commercial banks in China And put forward some countermeasures to construct the internal control mechanism of tax risk of commercial banks: actively creating a good internal control environment for tax risks; establishing and improving the tax risk assessment and early warning indicator system; strengthening the normal management of commercial banks’ tax risks; strengthening commercial banks Tax risk information communication.