【摘要】：本文所研究的稅務(wù)風(fēng)險(xiǎn)指的是由企業(yè)涉稅行為導(dǎo)致的自身經(jīng)濟(jì)利益流失的不確定性。2004年9月份,美國COSO委員會(huì)出臺(tái)《企業(yè)風(fēng)險(xiǎn)管理整合框架》并在其中提出企業(yè)全面風(fēng)險(xiǎn)管理這一概念之后,屬于企業(yè)全面風(fēng)險(xiǎn)管理組成部分的稅務(wù)風(fēng)險(xiǎn)管理正式進(jìn)入了學(xué)者們的視線。隨后,我國稅務(wù)總局于2009年5月5日以我國企業(yè)如何建立稅務(wù)風(fēng)險(xiǎn)管理體系為核心出臺(tái)了第一份極具指導(dǎo)性的關(guān)鍵文件《大企業(yè)稅務(wù)風(fēng)險(xiǎn)管理指引(試行)》,這份文件對(duì)我國企業(yè)稅務(wù)風(fēng)險(xiǎn)管理體系的研究與實(shí)踐起到了很大的推動(dòng)作用。所謂企業(yè)稅務(wù)風(fēng)險(xiǎn)管理,就是在不違背成本效益原則的基礎(chǔ)上,企業(yè)通過構(gòu)建稅務(wù)風(fēng)險(xiǎn)識(shí)別、分析、評(píng)價(jià)和控制機(jī)制,最大限度減小涉稅行為可能給企業(yè)帶來的有形或無形損失的過程。隨著我國經(jīng)濟(jì)形勢日趨復(fù)雜,我國企業(yè)所處的稅務(wù)環(huán)境也在不斷變化,企業(yè)稅務(wù)風(fēng)險(xiǎn)的問題日益突出。截至目前,已有一些知名零售企業(yè)相繼落入稅務(wù)風(fēng)險(xiǎn)這個(gè)陷阱中。由于其自身以及涉稅情況的復(fù)雜性,零售企業(yè)面臨著十分嚴(yán)重的稅務(wù)風(fēng)險(xiǎn)問題。奧特萊斯是零售企業(yè)中極具代表性的一類購物中心,綜合型的奧特萊斯一般同時(shí)兼營商品零售與服務(wù)提供,其經(jīng)營兼具了多數(shù)零售企業(yè)的主要特征,因此,本文選擇某奧特萊斯小鎮(zhèn)為案例研究對(duì)象,試圖從奧特萊斯這一典型零售企業(yè)出發(fā),全面研究企業(yè)稅務(wù)風(fēng)險(xiǎn)管理體系的建立,以降低該奧特萊斯小鎮(zhèn)的稅務(wù)風(fēng)險(xiǎn)。本文首先對(duì)國內(nèi)外稅務(wù)風(fēng)險(xiǎn)及其管理的有關(guān)文獻(xiàn)做了分類和整理,歸納出稅務(wù)風(fēng)險(xiǎn)及其管理的內(nèi)涵,了解企業(yè)稅務(wù)風(fēng)險(xiǎn)的形成原因以及特點(diǎn),掌握企業(yè)稅務(wù)風(fēng)險(xiǎn)管理的基本途徑,梳理COSO內(nèi)部控制和風(fēng)險(xiǎn)管理理論的構(gòu)成要素及其演進(jìn)過程。在文獻(xiàn)和理論研究的基礎(chǔ)上,本文以某奧特萊斯小鎮(zhèn)這一典型零售企業(yè)為案例研究對(duì)象,調(diào)查了小鎮(zhèn)的發(fā)展過程、運(yùn)營情況、涉稅情況和稅務(wù)風(fēng)險(xiǎn)管理情況,運(yùn)用風(fēng)險(xiǎn)識(shí)別方法對(duì)某奧特萊斯小鎮(zhèn)稅務(wù)風(fēng)險(xiǎn)情況做簡要分析。在前述工作的支撐下,本文構(gòu)建了以COSO框架為基礎(chǔ)的某奧特萊斯小鎮(zhèn)稅務(wù)風(fēng)險(xiǎn)管理體系設(shè)計(jì)思路,具體包括稅務(wù)風(fēng)險(xiǎn)控制環(huán)境、稅務(wù)風(fēng)險(xiǎn)識(shí)別評(píng)估、稅務(wù)風(fēng)險(xiǎn)控制活動(dòng)、稅務(wù)風(fēng)險(xiǎn)信息溝通和稅務(wù)風(fēng)險(xiǎn)監(jiān)控活動(dòng)等五個(gè)子系統(tǒng)。最后,為了對(duì)小鎮(zhèn)稅務(wù)風(fēng)險(xiǎn)管理現(xiàn)狀有一個(gè)實(shí)際掌握,本文借助模糊綜合評(píng)價(jià)法對(duì)其進(jìn)行了定量分析。希望能通過某奧特萊斯小鎮(zhèn)這一典型零售企業(yè)稅務(wù)風(fēng)險(xiǎn)管理體系的建立,為其他零售企業(yè)的稅務(wù)風(fēng)險(xiǎn)防范起一定參考作用。
[Abstract]:The tax risk studied in this paper refers to the uncertainty of the loss of economic benefits caused by the tax-related behavior of enterprises. After the United States COSO Committee published the Integrated Framework of Enterprise risk Management and put forward the concept of enterprise comprehensive risk management, the tax risk management, which is a part of enterprise comprehensive risk management, has entered the sight of scholars. Subsequently, on May 5, 2009, the State Administration of Taxation of China issued the first guiding key document, "guidelines on Taxation risk Management for large Enterprises", focusing on how to establish a tax risk management system in Chinese enterprises. This document has played a great role in the research and practice of tax risk management system in China. The so-called enterprise tax risk management is to establish a tax risk identification, analysis, evaluation and control mechanism on the basis of not violating the cost-benefit principle. The process of minimizing the tangible or intangible loss that the tax-related behavior may bring to the enterprise. With the economic situation of our country becoming more and more complex, the tax environment of our country's enterprises is also constantly changing, and the problem of enterprise's tax risk is becoming more and more prominent. So far, a number of well-known retail enterprises have fallen into the tax risk trap. Because of the complexity of its own and tax-related situation, retail enterprises are faced with very serious tax risks. OUTLETS is one of the most representative shopping centers in retail enterprises. The integrated OUTLETS generally simultaneously sells goods and services, and its management has the main characteristics of most retail enterprises. In this paper, a OUTLETS small town is selected as the case study object, and from OUTLETS, a typical retail enterprise, the establishment of enterprise tax risk management system is studied in order to reduce the tax risk of the OUTLETS town. Firstly, this paper classifies and arranges the relevant documents about tax risk and its management at home and abroad, sums up the connotation of tax risk and its management, and understands the reasons and characteristics of the formation of enterprise tax risk. To grasp the basic ways of enterprise tax risk management, combing the COSO internal control and risk management theory elements and their evolution process. On the basis of literature and theoretical research, this paper takes a typical retail enterprise of OUTLETS as a case study to investigate the development process, operation, tax-related situation and tax risk management of the small town. The risk identification method is used to analyze the tax risk of a OUTLETS town. Based on the above work, this paper constructs the design idea of tax risk management system in a OUTLETS town based on COSO framework, including tax risk control environment, tax risk identification and assessment, and tax risk control activities. Tax risk information communication and tax risk monitoring activities and other five subsystems. Finally, in order to have a practical grasp of the present situation of tax risk management in small towns, this paper makes a quantitative analysis of it by means of fuzzy comprehensive evaluation method. It is hoped that the establishment of the tax risk management system of a typical retail enterprise in a OUTLETS town can serve as a reference for the tax risk prevention of other retail enterprises.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F275.4

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