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.........................................................37．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.....................................................36．税收上应确认的其他成本费用的审核.....................37．销售（营业）费用的审核.........................................38．管理费用的审核.........................................................39．财务费用的审核.........................................................3（四）资产及负债的审核...........................31．货币资产的审核.........................................................32．存货的审核.................................................................33．短期投资的审核.........................................................34．长期投资的审核.........................................................35．应收及预付账款的审核.............................................36．应收票据的审核.........................................................37．其他应收款的审核.....................................................38．待摊费用的审核.........................................................39．应付账款／预收账款的审核.....................................310．应付票据的审核.......................................................311．预提费用的审核.......................................................312．短期借款／长期借款／长期应付款的审核...........313．其他流...
