本文關(guān)鍵詞： 稅務(wù)風(fēng)險 內(nèi)部控制 流程　出處：《南京大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟的發(fā)展和社會的不斷進步,我國企業(yè)為了在競爭日益激烈的市場環(huán)境中取得一席之地,必須要面臨多重壓力。與此同時在日常的各種生產(chǎn)經(jīng)營活動的過程中,企業(yè)都要面臨著各種各樣的風(fēng)險,因此,企業(yè)要想達到可持續(xù)發(fā)展的經(jīng)營目標就必須要善于發(fā)現(xiàn)及防范風(fēng)險,而稅務(wù)風(fēng)險正是企業(yè)所面臨風(fēng)險的重要組成部分。近年來隨著國家對稅制稅法的大力改革,對涉稅違法行為的打擊越來越嚴厲,尤其是在去年國家全面實行"營改增"以來,稅務(wù)風(fēng)險對企業(yè)的影響日漸巨大。于此同時我國大部分企業(yè)甚至是許多優(yōu)秀的大企業(yè)都缺乏應(yīng)對企業(yè)稅務(wù)風(fēng)險防控的機制,這無疑會導(dǎo)致企業(yè)遭受到經(jīng)濟損失、法律制裁和名譽損失,甚至對企業(yè)的生存造成巨大的影響。首先本文以稅務(wù)風(fēng)險管理的相關(guān)理論為基礎(chǔ),以H公司的實際情況作為研究分析案例進行分析,H公司是一家國內(nèi)外知名的通訊設(shè)備公司,選取這樣一家大企業(yè)不僅僅是因為大企業(yè)經(jīng)營情況良好且擁有足夠的人力物力資源來建立這樣一套制度,更是因為本文探討的主要問題就是:像H公司這種企業(yè)稅務(wù)風(fēng)險管理體系較為完善的大企業(yè),其未來稅務(wù)風(fēng)險管理的重點和發(fā)展的方向應(yīng)該是什么?本文會根據(jù)H公司在稅務(wù)風(fēng)險管理方面的經(jīng)驗和教訓(xùn),為H公司解決在當前情況下其稅務(wù)風(fēng)險管理體系存在的問題,并為了建立一套合理的稅務(wù)風(fēng)險控制體系,使之可以盡量規(guī)避在企業(yè)運營中存在的稅務(wù)風(fēng)險。.其次本文借鑒稅務(wù)風(fēng)險管理與內(nèi)部控制的相關(guān)理論,從內(nèi)部控制角度研究企業(yè)良好稅務(wù)流程內(nèi)控體系的構(gòu)建,以內(nèi)部控制基本規(guī)范為基礎(chǔ),根據(jù)H公司的實際經(jīng)營狀況和當前稅務(wù)流程內(nèi)控的體系的情況,懫取文獻綜述和案例分析法相結(jié)合的研究方法,提出了H公司當前稅務(wù)流程內(nèi)控中可能存在的問題,這其中包括了:對稅務(wù)風(fēng)險的理解不夠全面、對于海外國家和地區(qū)的特殊稅務(wù)流程內(nèi)控的管理存在缺陷、稅務(wù)流程內(nèi)控缺乏和其他業(yè)務(wù)流程內(nèi)控間的交流、缺乏專業(yè)的測試部門和人員、H公司內(nèi)部審計的目的導(dǎo)向不夠全面、H公司問責(zé)標準的設(shè)計不夠全面。最后本文提出了對H公司稅務(wù)流程內(nèi)控的體系的改進方法:第一是要健全稅務(wù)管理人員的稅務(wù)風(fēng)險管理意識;第二是要求H公司設(shè)立專職測試部門,采用專職人員對稅務(wù)內(nèi)控的流程進行測試;第三是要求建立風(fēng)險識別和評估機制;第四是要求加強稅務(wù)流程內(nèi)控信息的溝通與交流;最后是要求H公司健全自己的稅務(wù)問責(zé)機制。這大大增加了 H公司稅務(wù)流程的評價機制的有效性,最終利用各種管理方法和管理工具在H公司原有的框架中建立了一套以流程驅(qū)動的大企業(yè)稅務(wù)風(fēng)險管理體系,力求在我國大企業(yè)建立健全有效的流程驅(qū)動的大企業(yè)稅務(wù)風(fēng)險管理體系時能夠提供一個具有較強可行性和操作性的藍本。本文也存在一定的遺漏和不足。首先,將H公司納稅情況和同行業(yè)的企業(yè)進行了比較,然而雖然處于同一行業(yè),但是由于營業(yè)規(guī)模和業(yè)務(wù)構(gòu)成的不同,并不能完全的控制住變量,因此得出H公司稅負率水平在同行業(yè)較高的結(jié)論可能有局限性和片面性。其次在寫作時為進行同行業(yè)比較,而同行業(yè)部分企業(yè)在寫作時并未出2016年年報,故所采用的數(shù)據(jù)是2011年至2015年數(shù)據(jù),沒有采用最新數(shù)據(jù)。最后自全面"營改增"以后,營業(yè)稅已不再存在,但本文基于以前年度的數(shù)據(jù)依舊對營業(yè)稅的稅務(wù)風(fēng)險進行了比較詳細的分析,這部分內(nèi)容其實已經(jīng)失去了一部分的實際意義。
[Abstract]:With the development of economy and social progress, China's enterprises in order to get a space for one person in an increasingly competitive market environment, must face multiple pressures. At the same time in a variety of daily production and business activities in the process, enterprises are facing a variety of risks, therefore, to achieve the sustainable development of the business enterprise target we must be good at discovering and risk prevention, and the tax risk is an important part of enterprise risk. In recent years with the vigorous reform of the tax system of the tax law, the tax related violations hit more and more severe, especially in the country last year, the full implementation of "replacing business tax with value-added tax(VAT)" since the impact on enterprise tax risk is huge. At the same time, most enterprises in China even the mechanism of many large enterprises are lack of good deal with the enterprise tax risk prevention and control, which will undoubtedly lead to business To suffer economic losses and loss of reputation, legal sanctions, and even cause a huge impact on the survival of enterprises. Firstly, based on the related theories of tax risk management based on the actual situation of H company as the research and analysis of case analysis, H company is a well-known communications equipment company, selected in such a big enterprise is not only because the manpower resources management of large enterprises and have good enough to establish such a system, because it is the main problem of this paper is: as H, this kind of enterprise tax risk management system of large enterprises, the future tax risk management and focus on the development direction should be what this paper will? According to H in the tax risk management experience and lessons for H company to solve the tax risk management system in the current situation, and in order to build Establish a set of reasonable tax risk control system, which can avoid the tax risk existing in the operation of the enterprises. Secondly, from the tax risk management and internal control related theory, from the angle of enterprise internal control construct good tax process of the internal control system, the basic norms of internal control as the basis, according to the actual operating conditions of H the company's current tax system and process control situation, research methods Zhi literature review and case analysis method of combining, put forward the possible problems of the H company's current tax internal control processes, including: the tax risk understanding is not comprehensive enough, for the special tax process control and overseas countries and regions of the management deficiencies, lack of tax and other business process control and process control and communication between departments, lack of professional personnel and testing, H company internal audit. The guide is not comprehensive, the design of H company accountability standards are not comprehensive. Finally this paper puts forward an improved method for process control of H company tax system: the first is to improve the tax risk management consciousness of tax administration; second is for H company to set up professional testing department, with full-time staff of tax internal control flow test; third is required to establish risk identification and assessment system; fourth is to strengthen the communication between process control and tax information; finally asked H to improve their own tax accountability mechanism. This has greatly increased the effectiveness of the evaluation system of H company tax process, the final use of various management methods and management tools in H company the original framework to establish a set of process driven enterprise tax risk management system, and strive to establish a sound and effective process driven large enterprises in China's large enterprises The tax risk management system can provide a strong feasibility and maneuverability of the model. This paper also has some omissions and deficiencies. First of all, the H's tax situation and the same industry enterprises are compared, although in the same industry, but because of the scale of business and service, and cannot be completely control variables, so that the level of tax burden rate of H is higher in the same industry the conclusion may have limitations and one sidedness. Secondly, in writing to compare with the same industry, the same part of the enterprise industry at the time of writing is not a 2016 annual report, so the data is from 2011 to 2015 data, without the use of the latest since the "comprehensive data. Finally, replacing business tax with value-added tax(VAT)" business tax, no longer exist, but the previous annual data is still on the business tax tax risk is analyzed in detail based on this part of the content In fact, a part of the real meaning has been lost.

【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42
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本文編號：1490436