【摘要】：“企業(yè)風(fēng)險(xiǎn)管理”以及相關(guān)政策的出臺(tái),標(biāo)志著企業(yè)全面風(fēng)險(xiǎn)管理和企業(yè)的健康持續(xù)發(fā)展不斷受到重視,同時(shí),企業(yè)稅務(wù)風(fēng)險(xiǎn)管理也逐漸走向經(jīng)營(yíng)和管理者的視野之中。我國(guó)大多數(shù)企業(yè)就企業(yè)稅務(wù)風(fēng)險(xiǎn)評(píng)估的實(shí)踐與國(guó)外發(fā)達(dá)國(guó)家相比,主要表現(xiàn)在尚未充分意識(shí)到執(zhí)行稅務(wù)風(fēng)險(xiǎn)評(píng)估工作的重要性和緊迫性,企業(yè)的實(shí)際稅務(wù)實(shí)踐往往滯留在對(duì)外部稅務(wù)機(jī)關(guān)針對(duì)企業(yè)征稅風(fēng)險(xiǎn)工作管理的甄別、分類和監(jiān)控,和企業(yè)的財(cái)務(wù)部門在外部監(jiān)管力度不斷加大背景下對(duì)企業(yè)自身納稅風(fēng)險(xiǎn)管理的被動(dòng)防范階段。開展企業(yè)稅務(wù)風(fēng)險(xiǎn)評(píng)估的理論研究,進(jìn)行企業(yè)涉及稅務(wù)實(shí)踐工作風(fēng)險(xiǎn)評(píng)估,以建立符合我國(guó)國(guó)情的合理有效的企業(yè)稅務(wù)風(fēng)險(xiǎn)管理架架體系,對(duì)提升我國(guó)企業(yè)的風(fēng)險(xiǎn)管理水平,對(duì)促進(jìn)我國(guó)企業(yè)的風(fēng)險(xiǎn)全面管理理論體系的建設(shè),對(duì)加強(qiáng)我國(guó)企業(yè)的風(fēng)險(xiǎn)管理結(jié)構(gòu)的優(yōu)化,以及增強(qiáng)我國(guó)企業(yè)綜合競(jìng)爭(zhēng)優(yōu)勢(shì)都有著十分重要的理論意義和實(shí)踐價(jià)值。本文在對(duì)企業(yè)稅務(wù)風(fēng)險(xiǎn)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(xiǎn)管理目標(biāo),闡釋了構(gòu)建企業(yè)稅務(wù)風(fēng)險(xiǎn)管理框架的重要性,并對(duì)企業(yè)稅務(wù)風(fēng)險(xiǎn)的識(shí)別與評(píng)估、監(jiān)督與改進(jìn)進(jìn)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(duì)的稅務(wù)風(fēng)險(xiǎn)實(shí)例分析,以及研發(fā)、投資、采購(gòu)、生產(chǎn)、銷售全過程稅務(wù)風(fēng)險(xiǎn)點(diǎn)的舉例說明,進(jìn)一步提出企業(yè)稅務(wù)風(fēng)險(xiǎn)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(xiǎn)控制環(huán)境的政策建議以及針對(duì)性可操作的實(shí)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(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.471;F406.7;F272.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前8條

1 陳鵬;;加強(qiáng)企業(yè)稅務(wù)管理,防范和化解稅務(wù)風(fēng)險(xiǎn)初探[J];財(cái)經(jīng)界(學(xué)術(shù)版);2010年12期

2 黃學(xué)才;鄧永泰;劉慧敏;;企業(yè)稅務(wù)風(fēng)險(xiǎn)及其防范措施淺談[J];財(cái)會(huì)通訊(綜合版);2007年09期

3 陳錦華;曹曉麗;陳海聲;趙韻琪;;執(zhí)行新會(huì)計(jì)準(zhǔn)則對(duì)企業(yè)稅務(wù)風(fēng)險(xiǎn)影響的實(shí)證研究[J];財(cái)會(huì)月刊;2008年09期

4 李惠欣;;企業(yè)內(nèi)部控制制度體系的構(gòu)建——淺談如何完善我國(guó)企業(yè)內(nèi)部控制制度[J];科技經(jīng)濟(jì)市場(chǎng);2011年09期

5 劉玉廷;《內(nèi)部會(huì)計(jì)控制規(guī)范》:新形勢(shì)下加強(qiáng)單位內(nèi)部會(huì)計(jì)監(jiān)督的里程碑[J];會(huì)計(jì)研究;2001年09期

6 曾強(qiáng)安;;企業(yè)“走出去”稅務(wù)風(fēng)險(xiǎn)及其控制[J];會(huì)計(jì)之友;2011年28期

7 劉慶國(guó);;簡(jiǎn)論公司稅務(wù)風(fēng)險(xiǎn)及防范控制[J];商場(chǎng)現(xiàn)代化;2008年30期

8 陳秀峰;;企業(yè)稅務(wù)風(fēng)險(xiǎn)管理機(jī)制建設(shè)探討[J];中國(guó)總會(huì)計(jì)師;2009年09期

相關(guān)博士學(xué)位論文 前2條

1 董美霞;我國(guó)企業(yè)內(nèi)部控制評(píng)價(jià)研究[D];東北財(cái)經(jīng)大學(xué);2009年

2 李紹萍;石油企業(yè)納稅籌劃研究[D];東北石油大學(xué);2013年

，

本文編號(hào)：2155984