大理大学学报
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夏菊子
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Xia Juzi
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摘要: 互联网金融领域,企业由于未缴或少缴税款导致行政处罚、信誉损失等税务风险,具体表现为主观性风险、客观性风 险、政策法规性风险以及信誉损失四种形式。其原因在于全民纳税意识不强、企业内部控制与税收筹划存在问题、税收政策法 规具有不确定性。因此,互联网金融业应该加强诚信意识培养、完善税务风险管理机制、利用中介筹划、及时采取补正措施,防 范税务风险,减少信用损失。
关键词: 互联网金融, 税务风险, 形成原因, 防范措施
Abstract: In the field of Internet finance, there are four forms of tax risks, such as subjective risk, objective risk, policy and regulatory risk and reputation loss, due to unpaid or less paid taxes. The reason for this is that the tax awareness of the whole people is not strong, the internal control and tax planning problems exist, and the tax policies and regulations are uncertain. Therefore, the Internet financial industry should strengthen the awareness of integrity awareness, improve the management mechanism of tax risk, use intermediary planning, take corrective measures in time, prevent tax risk and reduce credit loss.
Key words: Internet finance, tax risk, cause of formation, preventive measures
夏菊子. 互联网金融的税务风险及其防范[J]. 大理大学学报, DOI: 10. 3969 / j. issn. 2096-2266. 2018. 09. 006.
Xia Juzi. The Tax Risk of Internet Finance and its Prevention[J]. Journal of Dali University, DOI: 10. 3969 / j. issn. 2096-2266. 2018. 09. 006.
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链接本文: http://journal15.magtechjournal.com/Jwk_dlxyzk/CN/10. 3969 / j. issn. 2096-2266. 2018. 09. 006
http://journal15.magtechjournal.com/Jwk_dlxyzk/CN/Y2018/V3/I9/46