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互联网金融的税务风险及其防范

夏菊子   

  1. 安徽商贸职业技术学院,安徽芜湖241000
  • 收稿日期:2018-01-22 修回日期:2018-03-23 出版日期:2018-09-15 发布日期:2018-09-15
  • 作者简介:夏菊子,副教授,主要从事财政税收理论与政策研究.
  • 基金资助:
    安徽高校人文社会科学重点研究项目“互联网金融风险规避与控制研究”(SK2018A0788);安徽商贸职业技术
    学院“三平台两基地”应用研究院内招标项目“互联网金融企业税收负担及其影响因素研究”(2017ZDF03)

The Tax Risk of Internet Finance and its Prevention

Xia Juzi   

  1. Anhui Business College of Vocational Technology, Wuhu, Anhui 241000, China
  • Received:2018-01-22 Revised:2018-03-23 Online:2018-09-15 Published:2018-09-15

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