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dc.contributor.advisor李成
dc.contributor.author贾靖
dc.date.accessioned2016-01-13T03:12:26Z
dc.date.available2016-01-13T03:12:26Z
dc.date.issued2013-12-12 14:55:47.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76419
dc.description.abstract从2008年开始至今,无论是国际方面还是国内方面,对税务风险管理的重视度都日益趋升。国际方面,安然公司因税务案件倒闭,金融危机持续蔓延,美国首颁萨班斯法案,开始了对税务风险管理的研究。美国国内收入署(IRS)税收风险报告指出:不是把所有纳税人都作为风险纳税人实施风险应对,而大企业及大额收支的自雇业主都具备高风险纳税人的基本特征,对应对对象筛选的主要方法有风险模型和随机抽验法,在风险应对过程中,纳税人拥有诸如专业代理、会谈录音等权利。而我国无论是政府还是企业,在市场经济的高度发展下,税收法制的不断完善下,都日益重视税务风险管理。国家税务总局对大企业的税收管理趋势是逐步科学化、精细化和专业化。国家...
dc.description.abstractFrom 2008 to date, both the international and domestic aspects, to the ever - increasing importance of tax risk management. The international dimension,the collapse of Enron corporation tax case, the financial crisis continued to spread, first awarded the Sarbanes - Oxley Act of the United States, began research on tax risk management. U.S. internal revenue service (IRS) tax risk report notes: not...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=38359&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=42722
dc.subject税务风险
dc.subject税务风险管理
dc.subject房地产开发企业
dc.subjecttax risks
dc.subjecttax risk management
dc.subjectreal estate development enterprise
dc.title基于房地产开发企业税务风险管理的研究
dc.title.alternativeBased on the research of real estate development enterprise tax risk management
dc.typethesis
dc.date.replied2013-11-23
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院_会计硕士
dc.description.note学号:X2010157050


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