本文選題：稅務(wù)風(fēng)險(xiǎn) + 企業(yè)稅務(wù)風(fēng)險(xiǎn)管理　； 參考：《安徽財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：稅務(wù)風(fēng)險(xiǎn)是企業(yè)面臨的眾多風(fēng)險(xiǎn)之一,隨著企業(yè)規(guī)模的不斷擴(kuò)大、企業(yè)組織方式和經(jīng)營(yíng)方式復(fù)雜化,企業(yè)面臨的稅務(wù)風(fēng)險(xiǎn)日益顯著。特別是“安然”、“世界通訊公司財(cái)務(wù)欺詐案”事件之后,更加推動(dòng)了西方發(fā)達(dá)國(guó)家對(duì)企業(yè)稅務(wù)風(fēng)險(xiǎn)的高度重視,紛紛開(kāi)始探索解決企業(yè)稅務(wù)風(fēng)險(xiǎn)的方法。通過(guò)積累企業(yè)稅務(wù)風(fēng)險(xiǎn)管理實(shí)踐的成功經(jīng)驗(yàn),逐漸完善企業(yè)稅務(wù)風(fēng)險(xiǎn)管理體系,其核心內(nèi)容包括企業(yè)稅務(wù)風(fēng)險(xiǎn)識(shí)別、評(píng)估、應(yīng)對(duì),同時(shí)已擁有一批具有專(zhuān)業(yè)知識(shí)和豐富經(jīng)驗(yàn)的稅務(wù)風(fēng)險(xiǎn)管理人員。 相對(duì)于西方發(fā)達(dá)國(guó)家而言,我國(guó)企業(yè)稅務(wù)風(fēng)險(xiǎn)管理實(shí)踐起步較晚,對(duì)稅務(wù)風(fēng)險(xiǎn)的研究也是最近幾年才開(kāi)始的。雖然目前關(guān)于企業(yè)稅務(wù)風(fēng)險(xiǎn)管理的文章較多,但具體闡述構(gòu)建稅務(wù)風(fēng)險(xiǎn)管理體系的研究成果并不多見(jiàn)。本文以COSO提出的全面風(fēng)險(xiǎn)管理框架為線索,界定了企業(yè)稅務(wù)風(fēng)險(xiǎn)和稅務(wù)風(fēng)險(xiǎn)管理的定義,介紹了我國(guó)企業(yè)稅務(wù)風(fēng)險(xiǎn)管理發(fā)展的進(jìn)程,分析了我國(guó)稅務(wù)風(fēng)險(xiǎn)管理存在的問(wèn)題,總結(jié)了西方發(fā)達(dá)國(guó)家稅務(wù)風(fēng)險(xiǎn)管理實(shí)踐的成功經(jīng)驗(yàn)并從中得到啟示,最后,對(duì)如何構(gòu)建我國(guó)企業(yè)稅務(wù)風(fēng)險(xiǎn)管理體系做了詳盡的闡述。
[Abstract]:Tax risk is one of the many risks faced by enterprises. With the expansion of enterprise scale and the complication of enterprise organization and management, the tax risks faced by enterprises are becoming more and more significant.Especially after the "Enron" and "Worldwide Communication Company Financial Fraud" incident, the western developed countries pay more attention to the tax risk of enterprises, and began to explore ways to solve the tax risk.Through the accumulation of successful experience in the practice of enterprise tax risk management, the enterprise tax risk management system has been gradually perfected. Its core contents include enterprise tax risk identification, assessment, response,At the same time has a group of professional knowledge and rich experience of tax risk management personnel.Compared with the western developed countries, the practice of tax risk management in our country started relatively late, and the research on tax risk has only begun in recent years.Although there are many articles about enterprise tax risk management at present, the research results of constructing tax risk management system are rare.Based on the comprehensive risk management framework proposed by COSO, this paper defines the definition of enterprise tax risk and tax risk management, introduces the development process of enterprise tax risk management in China, and analyzes the existing problems of tax risk management in China.This paper summarizes the successful experience of tax risk management in western developed countries and draws inspiration from it. Finally, it expounds in detail how to construct the tax risk management system of Chinese enterprises.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陳鵬;;加強(qiáng)企業(yè)稅務(wù)管理,防范和化解稅務(wù)風(fēng)險(xiǎn)初探[J];財(cái)經(jīng)界(學(xué)術(shù)版);2010年12期

2 尹淑平;楊默如;;企業(yè)稅務(wù)風(fēng)險(xiǎn)成因及管理系統(tǒng)構(gòu)建[J];財(cái)會(huì)通訊;2009年29期

3 蓋地;張曉;;企業(yè)稅務(wù)風(fēng)險(xiǎn)管理:風(fēng)險(xiǎn)識(shí)別與防控[J];財(cái)務(wù)與會(huì)計(jì);2009年16期

4 王寅入;盧迅然;陳方方;;大型企業(yè)多元化國(guó)際化中的稅收風(fēng)險(xiǎn)管理[J];上海國(guó)資;2011年03期

5 董銀;;新形勢(shì)下的企業(yè)風(fēng)險(xiǎn)管理分析[J];中國(guó)管理信息化;2013年08期

6 祝維純;陳振銘;;淺談企業(yè)稅務(wù)風(fēng)險(xiǎn)管理[J];上海國(guó)資;2012年06期

7 陳愛(ài)姣;;試論企業(yè)稅務(wù)風(fēng)險(xiǎn)管理[J];經(jīng)濟(jì)師;2012年04期

8 李琳;;淺談大型企業(yè)的稅務(wù)風(fēng)險(xiǎn)管理[J];交通財(cái)會(huì);2009年10期

9 邱紅;;企業(yè)稅務(wù)風(fēng)險(xiǎn)成因及管理探究[J];會(huì)計(jì)師;2008年11期

10 李新愛(ài);;企業(yè)稅務(wù)風(fēng)險(xiǎn)分析[J];農(nóng)村財(cái)政與財(cái)務(wù);2011年02期

，

本文編號(hào)：1771107