本文選題：醫(yī)藥 + 企業(yè)集團(tuán)��； 參考：《山東大學(xué)》2014年碩士論文

【摘要】：企業(yè)集團(tuán)納稅風(fēng)險評價指標(biāo)體系是指在企業(yè)集團(tuán)自身運用財務(wù)、稅務(wù)指標(biāo)組合對企業(yè)集團(tuán)內(nèi)各企業(yè)的納稅風(fēng)險進(jìn)行識別與評價的一種方法。在企業(yè)集團(tuán)內(nèi)承擔(dān)納稅風(fēng)險管控職責(zé)的部門可以運用該指標(biāo)體系對本集團(tuán)整體及各子公司納稅風(fēng)險量級進(jìn)行評價,以采取適當(dāng)?shù)娘L(fēng)險應(yīng)對措施。 目前,在理論上還未形成對其明確的定義與研究,而是近一、兩年來在我國的大型企業(yè)集團(tuán)中日益興起的一項管理需求。其產(chǎn)生背景來源于兩方面：一是各級稅務(wù)機(jī)關(guān)日益加強的納稅評估工作；二是國家稅務(wù)總局自2009年起在全國大型企業(yè)中開始推廣的企業(yè)納稅風(fēng)險內(nèi)控機(jī)制的建設(shè)。企業(yè)集團(tuán)納稅風(fēng)險評價指標(biāo)體系的研究從方法上是脫胎于納稅評估工作中納稅評估指標(biāo)體系的研究的,只是將納稅評估的主體由稅務(wù)機(jī)關(guān)變更為企業(yè)集團(tuán)中承擔(dān)納稅風(fēng)險管控職責(zé)的部門。而從理論架構(gòu)上看,企業(yè)集團(tuán)對自身稅務(wù)風(fēng)險的識別與評價又是企業(yè)納稅風(fēng)險內(nèi)控機(jī)制的重要組成部分。 本文闡述了研究的背景及意義,對企業(yè)集團(tuán)納稅風(fēng)險評價指標(biāo)體系作了概述,介紹了稅收風(fēng)險管理理論與稅收遵從理論,并對研究納稅評估指標(biāo)構(gòu)建的文獻(xiàn)進(jìn)行了綜述。在對醫(yī)藥行業(yè)典型企業(yè)集團(tuán)進(jìn)行調(diào)研、掌握典型架構(gòu)與運營模式、以及行業(yè)典型納稅風(fēng)險點的基礎(chǔ)上,結(jié)合梳理出的醫(yī)藥企業(yè)集團(tuán)重大納稅風(fēng)險點,創(chuàng)造性的建立了具有數(shù)理邏輯關(guān)系、風(fēng)險指向明顯的兩個維度的宏觀納稅風(fēng)險評價指標(biāo)體系以及針對醫(yī)藥企業(yè)集團(tuán)重大納稅風(fēng)險點的微觀納稅風(fēng)險評價指標(biāo)體系。這三個維度的指標(biāo)體系共同構(gòu)建了醫(yī)藥行業(yè)企業(yè)集團(tuán)納稅風(fēng)險評價指標(biāo)體系。 本文共包含5章內(nèi)容。 第1章,緒論。主要是介紹研究背景、目的及研究意義,介紹研究內(nèi)容與結(jié)構(gòu)安排、研究方法和創(chuàng)新點。 第2章,理論分析與文獻(xiàn)綜述。對稅收風(fēng)險管理理論、稅收遵從理論進(jìn)行了概述,介紹了相關(guān)理論發(fā)展,同時對研究納稅評估指標(biāo)構(gòu)建的文獻(xiàn)進(jìn)行了綜述。 第3章,醫(yī)藥企業(yè)集團(tuán)背景介紹及納稅風(fēng)險識別。介紹醫(yī)藥行業(yè)特點、典型法人架構(gòu)、稅務(wù)管理模式及運營模式,通過數(shù)據(jù)分析及訪談并結(jié)合量化后的“風(fēng)險區(qū)分框架”梳理出該行業(yè)重要的納稅風(fēng)險點。 第4章,構(gòu)建納稅風(fēng)險評價指標(biāo)體系。這一章是全文的重點,介紹了醫(yī)藥企業(yè)集團(tuán)納稅風(fēng)險評價指標(biāo)體系的構(gòu)建方法以及構(gòu)建過程,從三個維度(即稅負(fù)率指標(biāo)體系、稅負(fù)與收入彈性系數(shù)指標(biāo)體系、醫(yī)藥行業(yè)企業(yè)具體納稅風(fēng)險評價指標(biāo)體系)來進(jìn)行構(gòu)建。 第5章,主要結(jié)論與展望。介紹了主要研究結(jié)論、研究局限性,對醫(yī)藥企業(yè)集團(tuán)納稅風(fēng)險評價指標(biāo)體系的有效性進(jìn)行了說明,并對醫(yī)藥企業(yè)集團(tuán)納稅風(fēng)險評價指標(biāo)體系的應(yīng)用做了展望。
[Abstract]:The evaluation index system of enterprise group's tax risk refers to a method of identifying and evaluating the tax risk of each enterprise group by using the combination of finance and tax index in the enterprise group itself. The department responsible for tax risk control in the enterprise group can use the index system to evaluate the whole group and its subsidiaries in order to take appropriate measures to deal with the risk. At present, there has not been a clear definition and research on it in theory, but a management demand has been rising in China in the past two years. Its background comes from two aspects: first, the tax assessment work of tax authorities at all levels is strengthened day by day; second, the construction of the internal control mechanism of enterprise tax risk that has been popularized by the State Administration of Taxation since 2009 in the large enterprises of the whole country. The study on the Evaluation Index system of tax risk of Enterprise groups is derived from the study of the tax assessment index system in tax assessment. The main body of tax assessment is changed from the tax authority to the department responsible for tax risk control in the enterprise group. From the perspective of theoretical framework, the identification and evaluation of enterprise group's tax risk is an important part of the internal control mechanism of enterprise's tax risk. This paper expounds the background and significance of the research, summarizes the evaluation index system of enterprise group tax risk, introduces the theory of tax risk management and the theory of tax compliance, and summarizes the literature on the construction of tax assessment index. On the basis of investigating the typical enterprise groups in the pharmaceutical industry, mastering the typical structure and operation mode, and the typical tax risk points of the industry, combining the carded out major tax risk points of the pharmaceutical enterprise groups, The paper creatively establishes the macro tax risk evaluation index system with mathematical logic relation and the risk direction of two dimensions obviously, and the micro tax risk evaluation index system aiming at the major tax risk point of pharmaceutical enterprise group. The index system of these three dimensions constructs the tax risk evaluation index system of pharmaceutical industry enterprise groups. This paper contains five chapters. Chapter 1, introduction. It mainly introduces the research background, purpose and significance, the research content and structure arrangement, the research method and the innovation. Chapter 2, theoretical analysis and literature review. This paper summarizes the theory of tax risk management and the theory of tax compliance, introduces the development of relevant theories, and summarizes the literature on the construction of tax assessment index. Chapter 3, background introduction and tax risk identification of pharmaceutical enterprise group. This paper introduces the characteristics of pharmaceutical industry, typical legal person structure, tax administration model and operation mode, and combs out the important tax risk points through data analysis and interview, combined with the quantified "risk differentiation Framework". Chapter 4, construct tax risk evaluation index system. This chapter is the focal point of the full text, introduces the construction method and the construction process of the tax risk evaluation index system of the pharmaceutical enterprise group, from three dimensions (that is, the index system of tax burden rate, the index system of tax burden and income elasticity coefficient, the index system of tax burden and income elasticity coefficient), Pharmaceutical industry enterprises specific tax risk evaluation index system) to build. Chapter 5, main conclusion and prospect. This paper introduces the main conclusions and limitations of the research, explains the effectiveness of the evaluation index system of the tax risk of the pharmaceutical enterprise group, and looks forward to the application of the evaluation index system of the tax risk of the pharmaceutical enterprise group.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.72

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