本文選題：稅務(wù)風(fēng)險(xiǎn) + 風(fēng)險(xiǎn)管理　； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：伴隨著經(jīng)濟(jì)全球化進(jìn)程的加快以及我國市場經(jīng)濟(jì)的迅速發(fā)展,我國稅收相關(guān)法律法規(guī)調(diào)整更新、稅收執(zhí)法力度增強(qiáng),國內(nèi)企業(yè)身處的稅務(wù)環(huán)境愈發(fā)嚴(yán)峻、其受到的稅收制約也愈加嚴(yán)苛。若企業(yè)沒有在企業(yè)內(nèi)部形成完善的稅務(wù)管理制度以及稅務(wù)風(fēng)險(xiǎn)內(nèi)部控制體系,那么企業(yè)面臨遭受潛在稅務(wù)風(fēng)險(xiǎn)的可能性。之前在我國和國際上廣為人知的公司發(fā)生的的稅務(wù)丑聞,給公司的未來發(fā)展和形象保持都造成了極大的不良反應(yīng),甚至瀕臨破產(chǎn)的危機(jī)。如果其他公司沒有以此為警示,汲取教訓(xùn),認(rèn)識(shí)到稅務(wù)風(fēng)險(xiǎn)的重要性,就有可能遭受類似的沖擊。因此,防范和控制稅務(wù)風(fēng)險(xiǎn)目前已經(jīng)成為一項(xiàng)亟待企業(yè)重視的突出課題。也正是在這樣一個(gè)背景下,在學(xué)術(shù)研究上還是實(shí)踐探索中,對于企業(yè)稅務(wù)風(fēng)險(xiǎn)管理的研究都開始慢慢增長,但將稅務(wù)風(fēng)險(xiǎn)管理與內(nèi)部控制相結(jié)合對企業(yè)的研究依然少之又少,對于空調(diào)制造業(yè)的稅務(wù)風(fēng)險(xiǎn)管理以及內(nèi)部控制更是明顯缺乏重視程度。本文基于稅務(wù)風(fēng)險(xiǎn)管理和內(nèi)部控制相關(guān)理論,運(yùn)用文獻(xiàn)檢索法、定性分析法、案例分析法等研究方法,通過調(diào)查了解L公司的稅務(wù)風(fēng)險(xiǎn)內(nèi)部控制現(xiàn)狀,分析L公司在稅務(wù)風(fēng)險(xiǎn)管理中存在的問題及問題的形成原因,進(jìn)而針對這些問題從稅務(wù)風(fēng)險(xiǎn)內(nèi)部控制要素的基礎(chǔ)上詳細(xì)提出了優(yōu)化稅務(wù)風(fēng)險(xiǎn)內(nèi)部控制環(huán)境、建立有效的稅務(wù)風(fēng)險(xiǎn)評(píng)估體系、提高稅務(wù)風(fēng)險(xiǎn)控制活動(dòng)執(zhí)行力、加強(qiáng)稅務(wù)風(fēng)險(xiǎn)信息溝通、保障稅務(wù)風(fēng)險(xiǎn)內(nèi)部控制監(jiān)督與反饋等改進(jìn)措施,再次強(qiáng)調(diào)了企業(yè)稅務(wù)風(fēng)險(xiǎn)內(nèi)部控制的重要性。本文以研究建立健全企業(yè)稅務(wù)風(fēng)險(xiǎn)內(nèi)部控制體系的方法及相應(yīng)體系改進(jìn)辦法為主要目標(biāo),為合理規(guī)避企業(yè)稅務(wù)風(fēng)險(xiǎn)、提升企業(yè)稅務(wù)風(fēng)險(xiǎn)內(nèi)部控制水平、促進(jìn)企業(yè)的可持續(xù)發(fā)展提出相關(guān)建議。
[Abstract]:With the acceleration of the process of economic globalization and the rapid development of China's market economy, the tax laws and regulations of our country have been adjusted and updated, tax enforcement has been strengthened, and the tax environment in which domestic enterprises are living is becoming more and more serious. It is also subject to more severe tax constraints. If the enterprise does not form the perfect tax management system and the tax risk internal control system within the enterprise, then the enterprise faces the possibility of the potential tax risk. The tax scandal that happened in our country and internationally has caused great adverse reactions to the future development and image of the company, even to the crisis of bankruptcy. If other companies do not use it as a warning, learn lessons and recognize the importance of tax risk, they are likely to suffer a similar shock. Therefore, the prevention and control of tax risks has become an urgent need for enterprises to pay attention to the outstanding subject. It is under such a background that the research on enterprise tax risk management is beginning to grow slowly in academic research or practical exploration, but the research on the combination of tax risk management and internal control is still very few. The tax risk management and internal control of air conditioning manufacturing industry are obviously lack of attention. Based on the related theories of tax risk management and internal control, this paper uses the methods of literature retrieval, qualitative analysis, case analysis, and so on, to investigate and understand the present situation of internal control of tax risk in L Company. This paper analyzes the problems existing in the tax risk management of L Company and the causes of the problems, and then puts forward the optimization of the internal control environment of the tax risk on the basis of the internal control elements of the tax risk. To establish an effective tax risk assessment system, improve the execution of tax risk control activities, strengthen the communication of tax risk information, ensure the internal control and feedback of tax risks, etc. The importance of internal control of enterprise tax risk is emphasized again. The main goal of this paper is to study the methods of establishing and perfecting the internal control system of enterprise tax risk and the corresponding system improvement method, in order to avoid the enterprise tax risk reasonably and improve the internal control level of the enterprise tax risk. To promote the sustainable development of enterprises put forward relevant suggestions.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F406.7

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