摘要
高新技术行业作为国家创新驱动、高端制造发展背景下重点鼓励企业,在国民经济中扮演着重要的角色。2024年超3000家企业被取消高新技术企业资格,我国高新技术行业的大量企业在日常经营中均存在各种原因导致的税务风险,其根源不仅与政策的掌握不到位有关,也和企业自身对税务风险管理意识薄弱、开展税务合规计划能力较弱相关,企业税务风险防范愈发显现其关键性。据此,文章主要研究高新技术企业容易产生的税务风险及防范策略,提出优化建议,以期为企业提高税务风险管理能力提供一定的借鉴。
As a key encouraged enterprise under the background of national innovation-driven and high-end manufacturing development,high-tech industry plays an important role in the national economy.In 2024,more than 3,000 enterprises were disqualified from the high-tech industry.A large number of enterprises in China's high-tech industry have tax risks caused by various reasons in their daily operations.The root cause is not only related to the inadequate control of policies,but also related to the weak awareness of tax risk management and the weak ability to carry out tax compliance plans.The prevention of enterprise tax risks has become increasingly critical.Accordingly,this paper mainly studies the tax risks and prevention strategies that high-tech enterprises are likely involved in,and puts forward optimization suggestions,in order to provide some reference for enterprises to strengthen tax risk management.
作者
李若灵
LI Ruoling(Yangtze University,Jingzhou 434000,China)
出处
《商业观察》
2026年第5期122-125,共4页
BUSINESS OBSERVATION
关键词
金税四期
高新技术企业
风险防范
Golden Tax Phase IV
high-tech enterprise
risk prevention
