新时期企业税务风险及防范对策

近年来，经济高速发展，新环境下涌现许多中小企业。税务管理工作逐渐成为日益复杂多变的市场环境下，影响企业经营管理工作的重要内容，并且在企业的生产和经营面临复杂的税收监管环境下，占据越来越重要的地位。与此同时，我国的税收经济体制也逐渐发展完善，国家发展离不开资金的支持，而这一资金则来源于对企业、个人进行征税，从而满足社会公共需要。鉴于此，本文主要从内控工作角度，对相关概念进行了介绍，分析了企业税务风险在不同发展时期的表现和在内控角度下税务风险防范管理的重要性，并探讨了企业税务风险存在的原因和应对措施，以供参考。

In recent years, the economy has been developing rapidly and many small and medium-sized enterprises have emerged in the new environment. Tax management has gradually become an important element affecting the business management of enterprises in the increasingly complex and changing market environment, and occupies an increasingly important position under the complex tax regulatory environment facing the production and operation of enterprises. At the same time, China’s taxation economic system is gradually developed and perfected, and the development of the country is inseparable from the financial support, which comes from the taxation of enterprises and individuals so as to meet the public needs of society. In view of this, this paper mainly introduces the relevant concepts from the perspective of internal control work, analyzes the performance of enterprise tax risks in different development periods and the importance of tax risk prevention and management from the perspective of internal control, and discusses the reasons for the existence of enterprise tax risks and countermeasures for reference.