本文選題：營(yíng)改增 + 物流公司��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：自改革開放以來,我國(guó)的市場(chǎng)經(jīng)濟(jì)快速發(fā)展。在復(fù)雜多變的市場(chǎng)經(jīng)濟(jì)下,每個(gè)企業(yè)可能時(shí)不時(shí)的面臨這樣或者那樣的問題,稅務(wù)風(fēng)險(xiǎn)就是其中之一。企業(yè)的稅務(wù)風(fēng)險(xiǎn)常常較隱蔽性不容易被發(fā)現(xiàn),積累到一定程度一旦爆發(fā),將會(huì)給企業(yè)帶來較大的影響,嚴(yán)重的將導(dǎo)致企業(yè)破產(chǎn)。許多知名的大企業(yè)如中國(guó)平安、娃哈哈、四川長(zhǎng)虹、谷歌等紛紛陷入“稅務(wù)門”,企業(yè)在稅務(wù)風(fēng)險(xiǎn)管理上的不足及失誤使企業(yè)蒙受財(cái)務(wù)損失和聲譽(yù)損害、甚至破產(chǎn)的案例不勝枚舉。2012年1月1日起至2013年8月1日,首先在上海開展?fàn)I改增試點(diǎn)的交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)的稅務(wù)改革工作由試點(diǎn)擴(kuò)大到全國(guó)。為了進(jìn)一步深化財(cái)稅體制改革,減小企業(yè)納稅壓力,促進(jìn)產(chǎn)業(yè)升級(jí),我國(guó)于2016年5月1日實(shí)施全行業(yè)的營(yíng)改增�！盃I(yíng)改增”對(duì)物流行業(yè)的營(yíng)運(yùn)和財(cái)務(wù)活動(dòng)產(chǎn)生了顯著的影響,其中最直接的影響就是對(duì)企業(yè)涉稅事務(wù)的影響。稅務(wù)風(fēng)險(xiǎn)管理研究在我國(guó)起步較晚,研究體系還不完善,“營(yíng)改增”的稅制改革還處于探索完善期,因此,在“營(yíng)改增”背景下對(duì)企業(yè)的稅務(wù)風(fēng)險(xiǎn)管理進(jìn)行深入探討研究顯得尤為重要。本文選取首先參與“營(yíng)改增”試點(diǎn)的CTS物流公司為研究對(duì)象,CTS物流公司是一家國(guó)際貨運(yùn)代理公司,主要經(jīng)營(yíng)跨境現(xiàn)代綜合第三方物流業(yè)務(wù)。針對(duì)CTS物流公司的情況,本文主要從四個(gè)方面展開研究。首先,論文介紹了 CTS物流公司的基本情況,包括公司的經(jīng)營(yíng)情況、納稅情況、內(nèi)部管理機(jī)構(gòu)設(shè)置、稅收優(yōu)惠等。其次,依椐納稅評(píng)估的方法,分析公司的相關(guān)財(cái)務(wù)數(shù)據(jù),采用各類財(cái)務(wù)指標(biāo)的配比值對(duì)公司的整體稅務(wù)風(fēng)險(xiǎn)進(jìn)行識(shí)別,運(yùn)用增值稅稅務(wù)率、所得稅稅負(fù)率等指標(biāo)對(duì)公司的稅種風(fēng)險(xiǎn)進(jìn)行識(shí)別。再次,論文基于識(shí)別的公司稅務(wù)風(fēng)險(xiǎn),從多個(gè)方面對(duì)CTS物流公司稅務(wù)風(fēng)險(xiǎn)的成因進(jìn)行分析,揭示出CTS物流公司稅務(wù)風(fēng)險(xiǎn)成因主要包括:稅收政策風(fēng)險(xiǎn),稅務(wù)風(fēng)險(xiǎn)控制環(huán)境有待優(yōu)化,稅務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系不健全,稅務(wù)籌劃不當(dāng),稅務(wù)信息溝通不暢通,外部環(huán)境壓力等。最后,針對(duì)公司的稅務(wù)風(fēng)險(xiǎn)成因,提出切實(shí)有效的稅務(wù)風(fēng)險(xiǎn)管理建議,主要從防范稅務(wù)政策風(fēng)險(xiǎn),優(yōu)化稅務(wù)風(fēng)險(xiǎn)控制環(huán)境,建立健全稅務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系,確保公司內(nèi)外稅務(wù)信息溝通暢通,完善稅務(wù)風(fēng)險(xiǎn)監(jiān)控體系等方面來降低企業(yè)稅務(wù)風(fēng)險(xiǎn),以期將CTS物流公司的稅務(wù)風(fēng)險(xiǎn)降到最低。
[Abstract]:Since the reform and opening up, China's market economy has developed rapidly. In the complex and changeable market economy, every enterprise may face one kind of problem from time to time, tax risk is one of them. The tax risk of the enterprise is not easy to be discovered. Once the tax risk accumulates to a certain extent, it will bring great influence to the enterprise, and will lead to the bankruptcy of the enterprise seriously. Many well-known large enterprises, such as Ping an of China, Wahaha, Changhong of Sichuan, and Google, have one after another fallen into "tax doors." the deficiencies and mistakes in tax risk management have caused financial losses and reputational damage to enterprises. From January 1, 2012 to August 1, 2013, the tax reform of transportation and some modern service industries in Shanghai was expanded from the pilot to the whole country. In order to further deepen the reform of fiscal and taxation system, reduce the pressure of enterprise tax and promote the upgrading of industry, China implemented the reform and increase of the whole industry on May 1, 2016. "Operation change and increase" has a significant impact on the operation and financial activities of the logistics industry, among which the most direct impact is the impact on the tax-related affairs of enterprises. The study of tax risk management started late in our country, the research system is not perfect, and the tax system reform of "management reform and increase" is still in the period of exploration and perfection. It is very important to study the tax risk management of enterprises under the background of "business reform and increase". In this paper, we select CTS logistics company as the research object. It is an international freight forwarder company, mainly engaged in cross-border modern integrated third party logistics business. Aiming at the situation of CTS logistics company, this paper mainly studies from four aspects. First of all, the paper introduces the basic situation of CTS logistics company, including the company's operating situation, tax situation, internal management organization setup, tax concessions and so on. Secondly, according to the method of tax assessment, we analyze the relevant financial data of the company, use the matching value of various financial indicators to identify the overall tax risk of the company, and apply the tax rate of value-added tax. Income tax rate and other indicators to identify the company's tax risk. Thirdly, based on the identified corporate tax risk, this paper analyzes the causes of tax risk of CTS logistics company from many aspects, and reveals that the causes of tax risk of CTS logistics company mainly include: tax policy risk. The tax risk control environment needs to be optimized, the evaluation index system of tax risk is not perfect, the tax planning is improper, the communication of tax information is not smooth, the external environment pressure, etc. Finally, aiming at the causes of the company's tax risk, the paper puts forward the effective tax risk management suggestions, mainly from preventing the tax policy risk, optimizing the tax risk control environment, establishing and perfecting the tax risk evaluation index system. In order to minimize the tax risk of CTS logistics company, we should ensure the smooth communication between internal and external tax information, perfect the tax risk monitoring system and other aspects to reduce the tax risk.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F259.23;F253.7

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