J公司稅務風險管理研究
發(fā)布時間：2018-10-14 11:36
【摘要】：稅收風險管理是高新技術企業(yè)風險管理中的重要環(huán)節(jié)。對稅務風險的有效管理不僅可以使企業(yè)避免納稅懲罰,更可事先發(fā)現(xiàn)企業(yè)經營管理中的潛在風險,使企業(yè)能夠采取措施避免稅務風險的發(fā)生給企業(yè)帶來的危害。本文以哈爾濱J公司為研究對象,分析了J公司當前面臨的稅務風險狀況,并進一步構建了J公司稅務風險管理評價指標體系,以期為我國制造企業(yè)提供可供參考的稅務風險管理方案。首先,本文對稅務風險相關概念進行了界定,并對J公司的概況和引發(fā)J公司稅務風險的因素進行了描述,介紹了J公司目前的納稅情況。在此基礎上,本文進一步對J公司稅務風險管理中存在的有關問題進行了闡述。其次,本文探討了J公司稅務風險管理問題發(fā)生的原因。這些成因包括稅務風險理念滯后、缺乏內部專業(yè)稅務風險管理機構等。再次,本文基于J公司現(xiàn)狀構建了J公司稅務風險識別體系,并利用層次分析法(AHP)確定J公司稅務風險管理評價指標的權重。隨后,利用模糊綜合評價法對J公司稅務風險進行了評估。最后,本文基于前文的分析提出了防范J公司稅務風險的有關措施,分別從內控因素、人員因素、技術因素以及及時關注國家稅收政策的動態(tài)變化四個方面構建了J公司稅務風險控制體系。
[Abstract]:Tax risk management is an important link in the risk management of high-tech enterprises. The effective management of tax risk can not only avoid the punishment of tax, but also discover the potential risk in the management of the enterprise in advance, so that the enterprise can take measures to avoid the harm caused by the tax risk. This paper takes Harbin J Company as the research object, analyzes the tax risk situation that J Company is facing at present, and further constructs the tax risk management evaluation index system of J Company. In order to provide our manufacturing enterprises with a reference tax risk management scheme. Firstly, this paper defines the concept of tax risk, describes the general situation of company J and the factors that lead to the tax risk of company J, and introduces the current tax situation of company J. On this basis, this paper further expounds the related problems in the tax risk management of J Company. Secondly, this paper discusses the causes of tax risk management in J Company. These causes include the lag of the concept of tax risk, the lack of internal professional tax risk management agencies. Thirdly, based on the status quo of company J, this paper constructs the tax risk identification system of company J, and uses AHP (AHP) to determine the weight of tax risk management evaluation index of company J. Then, the tax risk of company J is evaluated by fuzzy comprehensive evaluation method. Finally, based on the above analysis, this paper puts forward the relevant measures to prevent the tax risk of company J, respectively from the internal control factors, personnel factors, The paper constructs the tax risk control system of company J in four aspects: technical factors and paying close attention to the dynamic change of national tax policy.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F426.6;F406.7
本文編號：2270340
[Abstract]:Tax risk management is an important link in the risk management of high-tech enterprises. The effective management of tax risk can not only avoid the punishment of tax, but also discover the potential risk in the management of the enterprise in advance, so that the enterprise can take measures to avoid the harm caused by the tax risk. This paper takes Harbin J Company as the research object, analyzes the tax risk situation that J Company is facing at present, and further constructs the tax risk management evaluation index system of J Company. In order to provide our manufacturing enterprises with a reference tax risk management scheme. Firstly, this paper defines the concept of tax risk, describes the general situation of company J and the factors that lead to the tax risk of company J, and introduces the current tax situation of company J. On this basis, this paper further expounds the related problems in the tax risk management of J Company. Secondly, this paper discusses the causes of tax risk management in J Company. These causes include the lag of the concept of tax risk, the lack of internal professional tax risk management agencies. Thirdly, based on the status quo of company J, this paper constructs the tax risk identification system of company J, and uses AHP (AHP) to determine the weight of tax risk management evaluation index of company J. Then, the tax risk of company J is evaluated by fuzzy comprehensive evaluation method. Finally, based on the above analysis, this paper puts forward the relevant measures to prevent the tax risk of company J, respectively from the internal control factors, personnel factors, The paper constructs the tax risk control system of company J in four aspects: technical factors and paying close attention to the dynamic change of national tax policy.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F426.6;F406.7
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，本文編號：2270340
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