【摘要】：歷經(jīng)22年的艱辛歷程，我國(guó)上市公司規(guī)模不斷壯大，質(zhì)量和結(jié)構(gòu)不斷提升，上市公司在國(guó)民經(jīng)濟(jì)中的地位和作用日益重要，但上市公司由于其經(jīng)營(yíng)規(guī)模宏大，業(yè)務(wù)復(fù)雜，涉及的稅種眾多，加上稅收政策及調(diào)整變化較快的特點(diǎn)，使得其涉稅事項(xiàng)形式變化萬(wàn)千，上市公司出現(xiàn)的稅務(wù)問(wèn)題較多，面臨著不同程度的稅收風(fēng)險(xiǎn)。雖然國(guó)內(nèi)外對(duì)稅收風(fēng)險(xiǎn)的研究取得了一定的成果，但關(guān)于上市公司稅收風(fēng)險(xiǎn)的成因及其防范和控制的研究還比較少。與其他中小型企業(yè)相比，上市公司作為規(guī)范的公眾公司，是所有企業(yè)中依法納稅及風(fēng)險(xiǎn)管理的模范，因此更需要進(jìn)行稅收風(fēng)險(xiǎn)管理方面的研究與指導(dǎo)。 本文首先以稅收風(fēng)險(xiǎn)為切入點(diǎn)，簡(jiǎn)要回顧了國(guó)內(nèi)外對(duì)企業(yè)稅收風(fēng)險(xiǎn)及稅收風(fēng)險(xiǎn)管理的研究現(xiàn)狀，并梳理了稅收風(fēng)險(xiǎn)的相關(guān)概念及種類，在對(duì)上市公司稅收風(fēng)險(xiǎn)進(jìn)行識(shí)別的基礎(chǔ)上，對(duì)上市公司稅收風(fēng)險(xiǎn)進(jìn)行了歸類，分為制度與政策風(fēng)險(xiǎn)、管理風(fēng)險(xiǎn)、經(jīng)營(yíng)風(fēng)險(xiǎn)三類。并借鑒其他學(xué)科理論為上市公司稅收風(fēng)險(xiǎn)研究提供了大量的理論依據(jù)。緊接著對(duì)上市公司稅收風(fēng)險(xiǎn)的成因從內(nèi)外部?jī)蓚�(gè)方面進(jìn)行了詳盡的分析。為了對(duì)上市公司稅收風(fēng)險(xiǎn)水平進(jìn)行客觀的評(píng)價(jià)與分析，本文第四部分在強(qiáng)調(diào)稅收風(fēng)險(xiǎn)評(píng)估重要作用的基礎(chǔ)上，介紹了稅收風(fēng)險(xiǎn)評(píng)估的過(guò)程步驟、評(píng)估方法及其評(píng)估指標(biāo)。隨后本文利用上市公司稅收風(fēng)險(xiǎn)的識(shí)別方法及評(píng)估方法指標(biāo)對(duì)ABC房地產(chǎn)公司的進(jìn)行詳盡、全面的稅收風(fēng)險(xiǎn)分析，以判斷這些識(shí)別方法與評(píng)估方法指標(biāo)的準(zhǔn)確性和適用性。針對(duì)上市公司稅收風(fēng)險(xiǎn)產(chǎn)生的原因，本文最后部分對(duì)如何控制與防范上市公司稅收風(fēng)險(xiǎn)從整體思路與具體思路兩個(gè)方面提出了政策建議：首先應(yīng)提高公司稅收風(fēng)險(xiǎn)的意識(shí)以及稅收風(fēng)險(xiǎn)觀念，，并完善稅收風(fēng)險(xiǎn)管理內(nèi)部制度，同時(shí)應(yīng)提高相應(yīng)涉稅人員的專業(yè)素質(zhì)，與稅務(wù)機(jī)關(guān)建立良好的公共關(guān)系。上市公司應(yīng)完善其法人治理結(jié)構(gòu)模式，在公司的經(jīng)營(yíng)過(guò)程中應(yīng)注意規(guī)范其關(guān)聯(lián)交易行為，并做好稅收籌劃工作。 本文的創(chuàng)新之處在于：本文首先以上市公司為視覺(jué)，從稅收風(fēng)險(xiǎn)管理的角度出發(fā)，企圖在實(shí)現(xiàn)公司價(jià)值最大化的目標(biāo)上構(gòu)建一套防范與控制稅收風(fēng)險(xiǎn)的體系。在研究方法的選擇上，本文堅(jiān)持定性分析與定量分析相結(jié)合，采用了案例分析法、文獻(xiàn)研究法等。同時(shí)針對(duì)上市公司的實(shí)際情況，較為深入地分析了其稅收風(fēng)險(xiǎn)的形成機(jī)理，從而提出了可操作性較強(qiáng)的政策建議。
[Abstract]:After 22 years of hard experience, the scale of listed companies in our country has been growing, the quality and structure of listed companies have been improved, and the status and role of listed companies in the national economy have become increasingly important. However, due to the large scale of operation, the business of listed companies is complex. Many kinds of taxes are involved, together with the characteristics of rapid changes in tax policies and adjustments, which make the forms of tax-related matters change thousands of times, and the tax problems of listed companies are more and more, and they face different degrees of tax risks. Although some achievements have been made in the study of tax risk at home and abroad, the research on the causes of tax risk of listed companies and its prevention and control is still relatively few. Compared with other small and medium-sized enterprises, the listed company, as a standard public company, is the model of tax payment and risk management in all enterprises, so it is necessary to conduct research and guidance on tax risk management. This paper firstly reviews the research status of enterprise tax risk and tax risk management at home and abroad, and combs the related concepts and types of tax risk. Based on the identification of the tax risk of the listed company, the tax risk of the listed company is classified into three categories: system and policy risk, management risk and management risk. And draw lessons from other disciplines theory for listed companies to provide a large number of theoretical basis for the study of tax risk. Then the causes of tax risk of listed companies from the internal and external two aspects of a detailed analysis. In order to objectively evaluate and analyze the level of tax risk of listed companies, the fourth part of this paper emphasizes the important role of tax risk assessment, introduces the process steps, evaluation methods and evaluation indicators of tax risk assessment. Then this paper makes a detailed and comprehensive tax risk analysis of ABC real estate company by using the identification method and evaluation method index of tax risk of listed companies to judge the accuracy and applicability of these identification methods and evaluation methods. In view of the causes of the tax risk of listed companies, In the last part of this paper, the author puts forward some policy suggestions on how to control and prevent the tax risk of listed companies from two aspects: firstly, we should raise the awareness of tax risk and the concept of tax risk. At the same time, we should improve the professional quality of the personnel concerned with tax and establish good public relations with the tax authorities. The listed company should perfect its corporate governance structure, standardize its related transaction behavior in the course of the company's management, and do a good job of tax planning. The innovation of this paper lies in: firstly, this paper takes the listed company as the vision, from the angle of tax risk management, attempts to construct a system to prevent and control the tax risk on the goal of maximizing the value of the company. In the selection of research methods, this paper insists on the combination of qualitative analysis and quantitative analysis, and adopts case analysis, literature research, etc. At the same time, according to the actual situation of listed companies, the formation mechanism of its tax risk is analyzed in depth, and some feasible policy suggestions are put forward.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F275;F276.6

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