地勘单位转制后税务风险识别与控制

结合“减税降费”的政策背景,以陕西省某转制地勘单位为例,引入风险控制相关理论并应用层次分析法,构建了税务风险评估指标体系,对转制地勘单位面临的税务风险进行了识别、分析、评估。研究结果表明:针对不同的税收类型,应着重关注不同方面的风险,排序前6位的风险依次为企业所得税扣除类风险、增值税决策环节风险、增值税销售环节风险、房产税计税依据风险、企业所得税税收优惠类风险、增值税采购环节风险;并对上述风险的控制机制进行了分析,从企业管控、政策优化两方面分别提出了相关对策和建议。

Identification and control of tax risks after the transformation of geological exploration units

Combined with the policy of“tax decrease and fee reduction”,taking the transformation of a geological exploration unit in Shaanxi Province as an example,by using the theory of risk control and the analytic hierarchy process,the tax risk assessment index system was constructed,and the tax risks faced by the transformed geological exploration units were identified and analyzed.The results show that the top six risks are enterprise income tax deduction risk,value-added tax decision-making risk,value-added tax sales risk,real estate tax basis risk,enterprise income tax preferential risk and value-added tax purchase risk.By analyzing the control mechanism of the above risks,the relevant countermeasures and suggestions were put forward from two aspects of enterprise management and control and policy optimization.