CFO稅(shui)務(wu)(wu)(wu)管理的(de)(de)(de)(de)(de)目標是(shi)在防范稅(shui)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)同時為企(qi)業(ye)創造稅(shui)務(wu)(wu)(wu)價值。CFO既要確保(bao)稅(shui)務(wu)(wu)(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)被控(kong)制(zhi)在政策底線內(nei)(nei)，又(you)能(neng)使(shi)企(qi)業(ye)各環(huan)節銜(xian)接，以(yi)實現稅(shui)收利益最(zui)大化。按照(zhao)新頒布(bu)的(de)(de)(de)(de)(de)在上(shang)市公司中(zhong)(zhong)實施的(de)(de)(de)(de)(de)《企(qi)業(ye)內(nei)(nei)部控(kong)制(zhi)基本規范》，CFO稅(shui)收控(kong)管重點應該側(ce)重稅(shui)收風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)評估、風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)控(kong)制(zhi)活動的(de)(de)(de)(de)(de)過程和(he)包括外(wai)圍環(huan)境在內(nei)(nei)的(de)(de)(de)(de)(de)企(qi)業(ye)內(nei)(nei)部的(de)(de)(de)(de)(de)信息與(yu)溝通以(yi)及內(nei)(nei)部監督(du)體制(zhi)。其中(zhong)(zhong)較(jiao)重要的(de)(de)(de)(de)(de)是(shi)稅(shui)收風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)評估。稅(shui)收風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)評估可以(yi)準確識別(bie)與(yu)稅(shui)收相關的(de)(de)(de)(de)(de)內(nei)(nei)部風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)和(he)外(wai)部風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)，確定(ding)企(qi)業(ye)能(neng)夠承受(shou)的(de)(de)(de)(de)(de)最(zui)大風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)底線，包括整體稅(shui)收風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)承受(shou)能(neng)力和(he)業(ye)務(wu)(wu)(wu)層面的(de)(de)(de)(de)(de)可接受(shou)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)水(shui)平。

　　把握稅收時間之窗

　　用足政(zheng)策，須當機(ji)立斷，以免(mian)錯失機(ji)會(hui)的(de)(de)(de)時間之窗。比(bi)如，國(guo)(guo)內(nei)投(tou)資項(xiang)目(mu)不予(yu)免(mian)稅的(de)(de)(de)進(jin)口商(shang)品原來是(shi)隔幾年(nian)(nian)(nian)調(diao)整一次，近年(nian)(nian)(nian)則年(nian)(nian)(nian)年(nian)(nian)(nian)有變。財政(zheng)部等四部門日前發布的(de)(de)(de)新版“國(guo)(guo)內(nei)投(tou)資項(xiang)目(mu)不予(yu)免(mian)稅的(de)(de)(de)進(jin)口商(shang)品目(mu)錄(lu)”，提高了部分不予(yu)免(mian)稅技術規格的(de)(de)(de)商(shang)品，惠及到幾乎所有機(ji)械行(xing)業(ye)。同時，對部分國(guo)(guo)內(nei)不能滿(man)足要(yao)求(qiu)的(de)(de)(de)設備技術規格進(jin)行(xing)了適當下調(diao)，惠及汽(qi)車生(sheng)產、塑料加(jia)工、棉花檢(jian)測儀器(qi)、乳(ru)品生(sheng)產等行(xing)業(ye)。然而，這(zhe)是(shi)今年(nian)(nian)(nian)的(de)(de)(de)政(zheng)策，坐失這(zhe)個(ge)機(ji)會(hui)，明年(nian)(nian)(nian)可能就(jiu)沒(mei)這(zhe)塊(kuai)餡餅了。再比(bi)如，在當前特殊環境下，稅務部門可能要(yao)推出(chu)某些(xie)相對較寬松的(de)(de)(de)臨時性稅收“善(shan)舉”，為保(bao)持(chi)健康的(de)(de)(de)現金(jin)流，要(yao)注意(yi)充分利用特殊時期(qi)的(de)(de)(de)稅款緩繳、申報延(yan)期(qi)和(he)社保(bao)費的(de)(de)(de)緩繳等政(zheng)策。