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对于集团企业来说,如何管理好境外发票是一个复杂而艰巨的任务。企业不仅要遵守我国《税收征管法》对发票的规定,而且要遵守多个国家或地区的发票管理要求,更要考虑不同业务类型境外发票的特殊性,一旦疏忽管理,将引发税务风险。为了降低境外发票管理方面的风险,集团企业应从境外发票认知度提升、信息系统建设、内控流程梳理与监控等方面,提高境外发票的管理水平,提升集团企业应对税务风险的能力。一、境外发票的复杂性和特殊性
For group companies, how to manage overseas invoices is a complicated and arduous task. Enterprises must not only comply with China’s “Tax Administration Law,” the provisions of the invoice, but also to comply with the invoice management requirements of many countries or regions, but also to consider the particularity of different types of overseas invoices, once negligently managed, will trigger tax risks. In order to reduce the risk of overseas invoice management, the group companies should improve the management level of overseas invoices from the aspects of raising the awareness of overseas invoices, building information systems, combing and monitoring internal control processes, and enhance the ability of group companies to deal with tax risks. First, the complexity and specificity of overseas invoices