【摘要】：“企業(yè)風(fēng)險管理”以及相關(guān)政策的出臺,標(biāo)志著企業(yè)全面風(fēng)險管理和企業(yè)的健康持續(xù)發(fā)展不斷受到重視,同時,企業(yè)稅務(wù)風(fēng)險管理也逐漸走向經(jīng)營和管理者的視野之中。我國大多數(shù)企業(yè)就企業(yè)稅務(wù)風(fēng)險評估的實踐與國外發(fā)達國家相比,主要表現(xiàn)在尚未充分意識到執(zhí)行稅務(wù)風(fēng)險評估工作的重要性和緊迫性,企業(yè)的實際稅務(wù)實踐往往滯留在對外部稅務(wù)機關(guān)針對企業(yè)征稅風(fēng)險工作管理的甄別、分類和監(jiān)控,和企業(yè)的財務(wù)部門在外部監(jiān)管力度不斷加大背景下對企業(yè)自身納稅風(fēng)險管理的被動防范階段。開展企業(yè)稅務(wù)風(fēng)險評估的理論研究,進行企業(yè)涉及稅務(wù)實踐工作風(fēng)險評估,以建立符合我國國情的合理有效的企業(yè)稅務(wù)風(fēng)險管理架架體系,對提升我國企業(yè)的風(fēng)險管理水平,對促進我國企業(yè)的風(fēng)險全面管理理論體系的建設(shè),對加強我國企業(yè)的風(fēng)險管理結(jié)構(gòu)的優(yōu)化,以及增強我國企業(yè)綜合競爭優(yōu)勢都有著十分重要的理論意義和實踐價值。本文在對企業(yè)稅務(wù)風(fēng)險的定義、分類、指導(dǎo)原則、構(gòu)成要素的研究基礎(chǔ)之上,明確了企業(yè)稅務(wù)風(fēng)險管理目標(biāo),闡釋了構(gòu)建企業(yè)稅務(wù)風(fēng)險管理框架的重要性,并對企業(yè)稅務(wù)風(fēng)險的識別與評估、監(jiān)督與改進進行了詳盡的描述。根據(jù)某企業(yè)生產(chǎn)股份有限公司面對的稅務(wù)風(fēng)險實例分析,以及研發(fā)、投資、采購、生產(chǎn)、銷售全過程稅務(wù)風(fēng)險點的舉例說明,進一步提出企業(yè)稅務(wù)風(fēng)險防范體系的建設(shè)流程和重要性意義,并提出了優(yōu)化企業(yè)稅務(wù)風(fēng)險控制環(huán)境的政策建議以及針對性可操作的實施辦法。
[Abstract]:The introduction of "enterprise risk management" and related policies indicates that enterprises' overall risk management and healthy and sustainable development of enterprises have been paid more and more attention. At the same time, enterprise tax risk management has gradually moved towards the vision of management and management. Compared with the developed countries, most enterprises in our country have not fully realized the importance and urgency of carrying out the tax risk assessment. The actual tax practice of an enterprise is often stuck in the screening, classification and monitoring of the work of the external tax authorities in the management of the taxation risk of the enterprise. And the financial department of the enterprise under the background of increasing external supervision to the enterprise tax risk management passive prevention phase. Carry out the theoretical research of enterprise tax risk assessment, carry on the risk assessment of the enterprise involved in tax practice, in order to establish the reasonable and effective enterprise tax risk management frame system in accordance with the national conditions of our country, and promote the risk management level of our country enterprise. It is of great theoretical significance and practical value to promote the construction of comprehensive risk management theory system of Chinese enterprises, to strengthen the optimization of risk management structure of Chinese enterprises, and to enhance the comprehensive competitive advantage of Chinese enterprises. Based on the research of the definition, classification, guiding principle and constituent elements of enterprise tax risk, this paper clarifies the objective of enterprise tax risk management, and explains the importance of constructing enterprise tax risk management framework. And the enterprise tax risk identification and evaluation, supervision and improvement are described in detail. According to the case study of tax risk faced by a manufacturing company limited by an enterprise, as well as examples of tax risk points in the whole process of R & D, investment, procurement, production and sales, Furthermore, the paper puts forward the construction process and significance of enterprise tax risk prevention system, and puts forward some policy suggestions for optimizing the enterprise tax risk control environment and the relevant operational implementation methods.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.471;F406.7;F272.3

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本文編號：2155984