本文選題：稅務(wù)風(fēng)險(xiǎn) + 稅務(wù)風(fēng)險(xiǎn)管理��； 參考：《西南交通大學(xué)》2013年碩士論文

【摘要】：風(fēng)險(xiǎn)管理是現(xiàn)代化企業(yè)管理體系的重要組成部分,而其中稅務(wù)風(fēng)險(xiǎn)管理則顯得尤為重要。目前眾多企業(yè)正處于規(guī)模擴(kuò)張、加速發(fā)展和轉(zhuǎn)型升級(jí)的關(guān)鍵時(shí)期,在相關(guān)稅務(wù)法律法規(guī)越來越完善和稅務(wù)監(jiān)管越來越嚴(yán)密大環(huán)境下,企業(yè)為了最大限度地減少或規(guī)避稅務(wù)風(fēng)險(xiǎn),提高企業(yè)風(fēng)險(xiǎn)防范能力和經(jīng)營(yíng)管理水平,需要根據(jù)自身所處的環(huán)境及經(jīng)營(yíng)特點(diǎn),建立與之相適應(yīng)的、健全有效的稅務(wù)風(fēng)險(xiǎn)管控機(jī)制。 XYS公司是一家主要研發(fā)、生產(chǎn)銷售新型醫(yī)療產(chǎn)品的民營(yíng)企業(yè),由于企業(yè)正處于初創(chuàng)期,內(nèi)部控制制度尚不完善,存在著大量的稅務(wù)風(fēng)險(xiǎn)。本文將根據(jù)XYS公司的實(shí)際生產(chǎn)經(jīng)營(yíng)狀況,通過將則務(wù)實(shí)踐工作中的經(jīng)驗(yàn)與相關(guān)稅務(wù)風(fēng)險(xiǎn)的理論相結(jié)合,試圖為XYS公司構(gòu)建一套科學(xué)、系統(tǒng)的稅務(wù)風(fēng)險(xiǎn)管理體系,以及為類似企業(yè)建立健全現(xiàn)代企業(yè)稅務(wù)風(fēng)險(xiǎn)防控機(jī)制提供積極的參考意義。 本文共五章：第一章為緒論,主要介紹本文研究的背景、國(guó)內(nèi)外稅務(wù)風(fēng)險(xiǎn)管理研究綜述、研究的目的和意義、研究的內(nèi)容和方法及本文的創(chuàng)新與不足。第二章為關(guān)于稅務(wù)風(fēng)險(xiǎn)管理的理論概述,包括稅務(wù)風(fēng)險(xiǎn)及稅務(wù)風(fēng)險(xiǎn)管理的概念、稅務(wù)風(fēng)險(xiǎn)管理與稅務(wù)籌劃之間的區(qū)別、提出了COSO風(fēng)險(xiǎn)控制理論,通過風(fēng)險(xiǎn)管理的八大要素來搭建稅務(wù)風(fēng)險(xiǎn)管理的理論框架。第三章介紹XYS公司的基本情況,包含XYS公司簡(jiǎn)介和組織架構(gòu)、XYS公司主要涉稅稅種及稅收優(yōu)惠政策、XYS公司存在的稅務(wù)風(fēng)險(xiǎn)點(diǎn),主要從增值稅、營(yíng)業(yè)稅及其他重大事項(xiàng)的角度闡述稅務(wù)風(fēng)險(xiǎn)點(diǎn)、XYS公司稅務(wù)風(fēng)險(xiǎn)點(diǎn)形成的原因分析；第四章運(yùn)用COSO內(nèi)部控制理論優(yōu)化XYS公司內(nèi)部流程來控制XYS公司的稅務(wù)風(fēng)險(xiǎn)；第五章為完善XYS公司稅務(wù)風(fēng)險(xiǎn)管理的保障措施；結(jié)語(yǔ)是對(duì)本文研究成果的闡述,并提出了本文研究的不足以及未來的研究展望。
[Abstract]:Risk management is an important part of modern enterprise management system, and tax risk management is especially important. At present, many enterprises are in the critical period of scale expansion, accelerated development and transformation and upgrading. Under the circumstances of more and more perfect tax laws and regulations and tighter tax supervision, enterprises are trying to minimize or avoid tax risks. In order to improve the ability of risk prevention and management of enterprises, it is necessary to establish a sound and effective tax risk control mechanism in accordance with their own environment and management characteristics. XYS is a major research and development company. Private enterprises producing and selling new medical products are in their infancy, and the internal control system is not perfect, so there are a lot of tax risks. According to the actual production and management situation of XYS Company, this paper tries to build a scientific and systematic tax risk management system for XYS Company by combining the experience in practice with the relevant tax risk theory. And provides the positive reference significance for similar enterprises to establish and perfect the modern enterprise tax risk prevention and control mechanism. This paper consists of five chapters: the first chapter is the introduction, which mainly introduces the background of this study, the domestic and foreign tax risk management research review, the purpose and significance of the study, the content and method of the study, and the innovation and insufficiency of this paper. The second chapter is an overview of the theory of tax risk management, including the concept of tax risk and tax risk management, the difference between tax risk management and tax planning, and puts forward the COSO risk control theory. Through the risk management of the eight elements to build the theoretical framework of tax risk management. The third chapter introduces the basic situation of XYS Company, including the introduction and organization structure of XYS Company, the main tax-related categories and preferential policies of XYS Company, and the tax risk points of XYS Company, mainly from the value added tax, From the point of view of business tax and other important issues, this paper analyzes the causes of the formation of tax risk points in XYS Company. Chapter four uses COSO internal control theory to optimize the internal process of XYS Company to control the tax risk of XYS Company. The fifth chapter is to improve the tax risk management of XYS company, the conclusion is to elaborate the research results of this paper, and put forward the shortcomings of this study and future research prospects.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F272.3;F406.7;F426.4

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