本文選題：油氣田企業(yè) + 納稅籌劃�。� 參考：《東北石油大學(xué)》2013年碩士論文

【摘要】：隨著世界經(jīng)濟的快速發(fā)展和經(jīng)濟全球化的不斷推進，各國對企業(yè)競爭實力的要求也不斷提高，企業(yè)需要不斷改善和加強以適應(yīng)市場對企業(yè)現(xiàn)代化、全球化和戰(zhàn)略化的發(fā)展要求，不提高企業(yè)自身的競爭實力，就無法躋身于世界經(jīng)濟發(fā)展的前列。油氣田企業(yè)作為中國能源生產(chǎn)供應(yīng)的支柱性產(chǎn)業(yè)，其發(fā)展與經(jīng)營是否成功與中國的經(jīng)濟發(fā)展的快慢有很直接的關(guān)系。納稅籌劃是企業(yè)經(jīng)濟活動中的重要組成部分，有效成功的納稅籌劃不僅能為企業(yè)節(jié)約成本，還可以提高企業(yè)在國際市場中的地位，為油氣田企業(yè)進軍國際市場打好基礎(chǔ)。然而，任何納稅籌劃活動都伴隨著風(fēng)險，對風(fēng)險的有效管理是企業(yè)必須做好的一項工作，納稅籌劃風(fēng)險管理同樣需要企業(yè)的高度重視。 論文以油氣田企業(yè)納稅籌劃風(fēng)險管理為研究對象，按照風(fēng)險管理的步驟，結(jié)合油氣田企業(yè)納稅籌劃的特點，主要從油氣田企業(yè)納稅籌劃風(fēng)險識別、風(fēng)險評價和風(fēng)險控制三個方面分析和闡述油氣田企業(yè)納稅籌劃風(fēng)險管理的全過程。論文共分為五部分，首先，闡述研究背景及意義、主要研究內(nèi)容和國內(nèi)外研究現(xiàn)狀；其次，從納稅籌劃、納稅籌劃風(fēng)險和風(fēng)險管理三個方面介紹相關(guān)理論，為進行納稅籌劃風(fēng)險管理打好理論基礎(chǔ)；再次，通過閱讀文獻法進行風(fēng)險識別，確定油氣田企業(yè)納稅籌劃風(fēng)險因素，初定納稅籌劃風(fēng)險評價指標(biāo)，再運用聚類分析法和SPSS統(tǒng)計軟件精選指標(biāo)，建立風(fēng)險評價指標(biāo)體系；第四，選用FHW法作為風(fēng)險評價的主要方法，采用熵模型篩選參與評價的咨詢專家，大大降低專家選擇的主觀隨意性，采用改進的層次分析法確定評價指標(biāo)權(quán)重，三標(biāo)度的應(yīng)用使得風(fēng)險評價更加科學(xué)客觀，通過對專家咨詢數(shù)據(jù)的計算處理，得出用于評價分析的六個參數(shù)，為風(fēng)險控制提供參考，并通過案例分析驗證應(yīng)用FHW法進行風(fēng)險評價的實用性和科學(xué)性；最后，詳細(xì)闡述納稅籌劃風(fēng)險控制的策略，從事前控制、事中控制和事后控制三個方面全程控制和防范納稅籌劃風(fēng)險，大大降低油氣田企業(yè)納稅籌劃失敗的概率，，使得納稅籌劃的質(zhì)量得到有效保證，對油氣田企業(yè)納稅籌劃風(fēng)險管理水平的提高有重大參考價值。
[Abstract]:With the rapid development of the world economy and the continuous promotion of economic globalization, the demand for competitive strength of enterprises is increasing. Enterprises need to continuously improve and strengthen the requirements of the development of the market for the modernization of enterprises, globalization and strategic development, without improving the competitive strength of the enterprises themselves, it is not possible for the development of the world economy. As the pillar industry of the energy production and supply in China, the oil and gas field enterprises have a direct relationship with the success of their development and the success of China's economic development. The tax planning is an important part of the enterprise's economic activities. The effective and successful tax planning can not only save the cost for the enterprise, but also improve the enterprise in the country. The position of the international market plays a good foundation for the oil and gas enterprises to enter the international market. However, any tax planning activities are accompanied by the risk. The effective management of the risk is a job that the enterprise must do well. The risk management of tax planning also needs the high attention of the enterprise.
Taking the risk management of tax planning in oil and gas field enterprises as the research object, according to the steps of risk management and combining the characteristics of tax planning of oil and gas field enterprises, the whole process of risk management of tax planning in oil and gas field enterprises is analyzed and expounded mainly from three aspects: risk identification of tax planning of oil and gas field enterprises, risk assessment and risk control. It is divided into five parts, first of all, the research background and significance, the main research content and the status of domestic and foreign research; secondly, from the tax planning, tax planning risk and risk management three aspects of the introduction of relevant theories, in order to do a good theoretical basis for the risk management of tax planning; again, through the reading of literature to identify the risk of risk and determine oil and gas fields Enterprise tax planning risk factors, initially set the risk assessment index of tax planning, and then use cluster analysis and SPSS statistical software selection indicators to establish risk evaluation index system. Fourth, FHW method is selected as the main method of risk evaluation, and entropy model is used to select consultants to participate in evaluation, which greatly reduces the subjective and arbitrary choice of experts. The application of improved analytic hierarchy process (AHP) is used to determine the weight of evaluation index. The application of three scale makes the risk evaluation more scientific and objective. Through the calculation and processing of expert consultation data, six parameters for evaluation and analysis are obtained, and the reference for risk control is provided, and the practicability of the application of FHW method for risk evaluation is verified and verified by case analysis. In the end, the strategy of tax planning risk control is elaborated in detail, and the risk of tax planning is controlled and prevented in the three aspects of pre control, event control and post control. The probability of failure of tax planning in oil and gas field enterprises is greatly reduced, the quality of tax planning is guaranteed to be effectively guaranteed, and the risk of tax planning for oil and gas enterprises is planned. The improvement of management level is of great reference value.

【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.2

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