目录摘Abstract.…引言1抚顺瑞美达商贸有限公司的基本情况31.1公司概述31.2公司基本财务状况概述..32抚顺瑞美达商贸有限公司税务管理存在的问题52.1其他应收款金额过大且账面处理不当问题52.2涉税风险意识薄弱.…2.3开具发票不及时问题.3关于抚顺瑞美达有限公司税务管理的对策建议83.1严格管控销。进货及公司现金流，降低风险指数.83.2提高涉税风险意识，完善财务制度.…3.3健全公司税务信息反馈及管理制度，强化监管力度…9结论参考文献.12致谢….14沈阳城市学院毕业设计（论文）摘要现阶段，各行业类型的中小企业都在其内部的税务方面存在一定的问题和风险，企业普遍的对于税务观念意识的薄弱，以及有关财税制度的缺失不完善，导致其又在原基础上面临了一些不必要的风险，这种现象己经不再是个例，且已经严重影响了各企业的纳税信用的等级：不仅如此，税务管理制度模式的不完善，还会导致企业一定数额的经济损失，各中小企业如若没有及时准确的进行纳税申报，会导致对应的税务罚款、滞纳金等，进而影响企业利润情况，对企业经营目标的达成造成负面影响。税负是无法为企业带来经济效益的，但若企业不能按时足额申报缴纳税款就会产生税务风险，起到相反作用，因此企业管理者及财务人员务必要对税务管理加以重视，只有依法履行纳税义务，加强税务风险意识和认知，才能避免税法制裁，再合理化范围内对企业的经营趋向进行筹划。本文以抚顺瑞美达商贸有限公司为例阐述了该公司在税务管理上面临的问题及改进方法，并突出强调了税务管理的必要性意义，需公司管理者牵头进行及时有效的变革与改进。关键词：税务管理；税务风险：财务管理I沈阳城市学院毕业设计（论文）AbstractAt present,all kinds of small and medium-sized enterprises in our countryhave some problems and risks in their internal taxation.The general weakness ofthe enterprises in the sense of Taxation and the imperfection of the relevant financial and taxation systems lead to some unnecessary risks on the original basis.This phenomenon is no longer an example,and seriously affects the level of taxcredit of enterprises Not only that,the imperfection of the tax management system mode will also lead to a certain amount of economic losses of the enterprise.If the enterprise fails to make timely and accurate tax declaration,it will lead tocorresponding tax fines,late fees,etc.,which will further affect the profit situation of the enterprise,and have a negative impact on the achievement of the business objectives of the enterprise.Tax burden can't bring economic benefits to theenterprise,but if the enterprise can't declare and pay taxes on time and in full amount,there will be tax risk,which plays the opposite role.Therefore,the enterprise managers and financial personnel must pay attention to the tax management.Only by performing the tax obligation according to law and strengthening the awareness and cognition of tax risk,can we avoid the tax law sanction and plan thebusiness trend within the rationalization range.Taking Fushun rudiment TradingCo.,Ltd.as an example,this paper expounds the problems and improvement methods faced by the company in tax management,and emphasizes the necessity oftax management,which requires the company's managers to take the lead in timely and effective reform and improvement.Keywords:Tax administration;Tax risk;financial management