本文選題：稅務(wù)風(fēng)險　切入點：風(fēng)險管理　出處：《云南大學(xué)》2015年碩士論文

【摘要】：企業(yè)在生產(chǎn)經(jīng)營過程中會面臨著各種各樣的風(fēng)險。近年來,國家大力改革稅制稅法,嚴(yán)厲打擊涉稅違法行為,導(dǎo)致稅務(wù)風(fēng)險對企業(yè)的影響逐漸突出。然而,現(xiàn)階段我國大多企業(yè)都缺乏稅務(wù)風(fēng)險管控機制,一旦發(fā)生重大稅務(wù)危機,將會措手不及,甚至可能發(fā)展到不可挽回的局面,最終衰落乃至破產(chǎn)。因此,企業(yè)必須高度重視稅務(wù)風(fēng)險管控,將其納入企業(yè)風(fēng)險管理范疇,并建立健全稅務(wù)風(fēng)險內(nèi)部控制體系。 本文基于稅務(wù)風(fēng)險管理和內(nèi)部控制相關(guān)理論,通過研究分析A公司目前在稅務(wù)風(fēng)險管理中存在的問題,提出應(yīng)建立建全其稅務(wù)風(fēng)險內(nèi)部控制體系,然后從內(nèi)部控制的五個要素詳細(xì)闡述其稅務(wù)風(fēng)險內(nèi)部控制體系的構(gòu)建,并提出設(shè)立稅務(wù)專門機構(gòu)和崗位、制定涉稅崗位績效考評制度、強化成本和收入管理、加強子公司稅務(wù)事項管理、加強集團稅務(wù)培訓(xùn)、增強涉稅文件執(zhí)行力、落實稅務(wù)籌劃和納稅評估等主要改進措施。本文旨在提供建立健全企業(yè)稅務(wù)風(fēng)險內(nèi)部控制體系的思路和具體措施,為相關(guān)企業(yè)提升稅務(wù)風(fēng)險管理水平,規(guī)避稅務(wù)風(fēng)險,達到可持續(xù)發(fā)展。
[Abstract]:Enterprises will face a variety of risks in the process of production and operation.In recent years, the government has vigorously reformed the tax law, severely cracked down on tax-related illegal behavior, leading to the tax risk gradually prominent impact on enterprises.However, at this stage, most of our enterprises lack of tax risk control mechanism, once a major tax crisis, will be caught off guard, and may even develop to irreparable situation, eventually decline and even bankruptcy.Therefore, enterprises must attach great importance to tax risk control, bring it into the scope of enterprise risk management, and establish and improve the internal control system of tax risk.Based on the theory of tax risk management and internal control, this paper analyzes the problems existing in the tax risk management of company A, and puts forward that the internal control system of tax risk should be established.Then from the five elements of internal control, the paper elaborates the construction of internal control system of tax risk, and puts forward the establishment of specialized tax agencies and posts, the establishment of performance evaluation system of tax-related posts, and the strengthening of cost and income management.Strengthen subsidiary tax affairs management, strengthen group tax training, enhance the implementation of tax-related documents, implement tax planning and tax assessment and other major improvement measures.The purpose of this paper is to provide the train of thought and concrete measures to establish and perfect the internal control system of enterprise tax risk, to improve the level of tax risk management, to avoid tax risk and to achieve sustainable development for related enterprises.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F715.5;F721.7

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