XX公司税务风险管理纲要目录一、税务风险管理目标.............................................................3二、税务风险与财务风险...........................................................3（一）公司税务风险管理与公司财务管理的关系...................................3（二）遵从性与合规性.........................................................3（三）成本与效益原则.........................................................3三、税务风险管理策略.............................................................3（一）建立税收风险防范系统：.................................................3（二）公司层面的税务风险管理策略.............................................3（三）影响税务风险的环境因素.................................................3四、税务风险管理机构与人员.......................................................3五、税务风险的评估与测算.........................................................3六、税务风险管理步骤.............................................................3七、业务领域（业务模式）涉税风险诊断方法与程序...................................3（一）研发领域...............................................................3（二）采购领域...............................................................3（三）销售领域...............................................................3（四）生产领域...............................................................3（五）售后服务领域...........................................................3（六）其他领域...............................................................3八、会计业务涉税风险诊断方法与程序...............................................3（一）收入的审查.............................................................31．收入审查的基本原则与方法.........................................................................................32．主营业务收入的审查.....................................................................................................33．其他业务收入的审查.....................................................................................................34．补贴收入的审查.............................................................................................................35．视同销售收入的审查.....................................................................................................36．投资收益的审查.............................................................................................................317．营业外收入的审查.........................................................................................................38．税收上应确认的其他收入的审查.................................................................................3（三）成本费用的审查.........................................................31．成本费用审核的基本原则与方法.................................................................................32．主营业务成本的审查（以工业企业生产成本为例）.................................................33．其他业务支出的审核.....................................................................................................34．视同销售成本的审核.....................................................................................................35．营业外支出的审核.........................................................................................................
