1摘 要随着时代进步和互联网技术不断发展，大数据技术渗透各领域的时代，成本售价等信息越发透明化，消费者可以很容易从网络取得信息，从而对产品进行比较筛选，这也代表着企业间的竞争将愈发剧烈，在此结果下则是企业被迫通过降低利润来获取有效的市场份额。与此同时，我国的税收法律制度也在考虑到相关现实情况下，随之不断进行改革完善，健全征管的机制。近年来，国家虽然通过减税降费减少企业的负担，但对税务要求也逐渐提高，税务机关的监管因此更加严厉。企业在日常的经营过程中，避免不了会产生各项税费，税务风险也因此产生。在众多税种中，企业所得税的税务尤其复杂，核算程序繁复，与企业的经营状况紧密相连，所以企业所得税税务引发的风险涉及范围十分广泛。企业想要保持市场地位，提高竞争力，维护企业自身的信誉，必须快速作出反应。因此，探讨企业所得税税务的风险管理有着重要意义。本课题研究将从财务管理专业视角，针对广东小熊电器的企业所得税税务，给相关的税务风险问题提出税务风险管理的建议。首先利用大数据提供数据对市场现状进行分析，发现企业的税务风险问题；其次对小熊电器的财务报表进行定性定量分析，对比行业指标找出企业可能存在的问题；再次利用所得税法与相关条例政策，针对这些问题进行管理控制，进而对所得税税务风险的管理防范提供可行的建议。关键词：税务风险 企业所得税 企业风险 税务风险管理 21AbstractWith the advancement of the times and the continuous development of Internet technology, the era of penetration of big data technology in various fields, cost and price information has become more transparent, and consumers can easily obtain information from the network for product comparison and screening. This also represents an increasingly fierce competition among enterprises, and therefore companies are forced to gain effective market share by reducing profits. At the same time, China's tax legal system is also taking into consideration the relevant realities, and continually reforms and improves, and improves the mechanism of tax collection and management. In recent years, although the state has reduced the bu...
