發(fā)布時間：2018-05-02 11:49

  本文選題：稅務風險 + 風險管理��； 參考：《哈爾濱商業(yè)大學》2017年碩士論文

【摘要】：伴隨著經濟全球化進程的加快以及我國市場經濟的迅速發(fā)展,我國稅收相關法律法規(guī)調整更新、稅收執(zhí)法力度增強,國內企業(yè)身處的稅務環(huán)境愈發(fā)嚴峻、其受到的稅收制約也愈加嚴苛。若企業(yè)沒有在企業(yè)內部形成完善的稅務管理制度以及稅務風險內部控制體系,那么企業(yè)面臨遭受潛在稅務風險的可能性。之前在我國和國際上廣為人知的公司發(fā)生的的稅務丑聞,給公司的未來發(fā)展和形象保持都造成了極大的不良反應,甚至瀕臨破產的危機。如果其他公司沒有以此為警示,汲取教訓,認識到稅務風險的重要性,就有可能遭受類似的沖擊。因此,防范和控制稅務風險目前已經成為一項亟待企業(yè)重視的突出課題。也正是在這樣一個背景下,在學術研究上還是實踐探索中,對于企業(yè)稅務風險管理的研究都開始慢慢增長,但將稅務風險管理與內部控制相結合對企業(yè)的研究依然少之又少,對于空調制造業(yè)的稅務風險管理以及內部控制更是明顯缺乏重視程度。本文基于稅務風險管理和內部控制相關理論,運用文獻檢索法、定性分析法、案例分析法等研究方法,通過調查了解L公司的稅務風險內部控制現(xiàn)狀,分析L公司在稅務風險管理中存在的問題及問題的形成原因,進而針對這些問題從稅務風險內部控制要素的基礎上詳細提出了優(yōu)化稅務風險內部控制環(huán)境、建立有效的稅務風險評估體系、提高稅務風險控制活動執(zhí)行力、加強稅務風險信息溝通、保障稅務風險內部控制監(jiān)督與反饋等改進措施,再次強調了企業(yè)稅務風險內部控制的重要性。本文以研究建立健全企業(yè)稅務風險內部控制體系的方法及相應體系改進辦法為主要目標,為合理規(guī)避企業(yè)稅務風險、提升企業(yè)稅務風險內部控制水平、促進企業(yè)的可持續(xù)發(fā)展提出相關建議。
[Abstract]:With the acceleration of the process of economic globalization and the rapid development of China's market economy, the tax laws and regulations of our country have been adjusted and updated, tax enforcement has been strengthened, and the tax environment in which domestic enterprises are living is becoming more and more serious. It is also subject to more severe tax constraints. If the enterprise does not form the perfect tax management system and the tax risk internal control system within the enterprise, then the enterprise faces the possibility of the potential tax risk. The tax scandal that happened in our country and internationally has caused great adverse reactions to the future development and image of the company, even to the crisis of bankruptcy. If other companies do not use it as a warning, learn lessons and recognize the importance of tax risk, they are likely to suffer a similar shock. Therefore, the prevention and control of tax risks has become an urgent need for enterprises to pay attention to the outstanding subject. It is under such a background that the research on enterprise tax risk management is beginning to grow slowly in academic research or practical exploration, but the research on the combination of tax risk management and internal control is still very few. The tax risk management and internal control of air conditioning manufacturing industry are obviously lack of attention. Based on the related theories of tax risk management and internal control, this paper uses the methods of literature retrieval, qualitative analysis, case analysis, and so on, to investigate and understand the present situation of internal control of tax risk in L Company. This paper analyzes the problems existing in the tax risk management of L Company and the causes of the problems, and then puts forward the optimization of the internal control environment of the tax risk on the basis of the internal control elements of the tax risk. To establish an effective tax risk assessment system, improve the execution of tax risk control activities, strengthen the communication of tax risk information, ensure the internal control and feedback of tax risks, etc. The importance of internal control of enterprise tax risk is emphasized again. The main goal of this paper is to study the methods of establishing and perfecting the internal control system of enterprise tax risk and the corresponding system improvement method, in order to avoid the enterprise tax risk reasonably and improve the internal control level of the enterprise tax risk. To promote the sustainable development of enterprises put forward relevant suggestions.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.6;F406.7

【參考文獻】

相關期刊論文 前10條

1 陳駿;徐玉德;;內部控制與企業(yè)避稅行[J];審計研究;2015年03期

2 張濤;王斌;施穎;;企業(yè)稅務風險內部控制設計研究[J];會計之友;2014年34期

3 董營;董_g;;淺議企業(yè)稅務風險內部控制機制的環(huán)境優(yōu)化[J];稅務研究;2014年06期

4 樊行健;肖光紅;;關于企業(yè)內部控制本質與概念的理論反思[J];會計研究;2014年02期

5 陳關亭;黃小琳;章甜;;基于企業(yè)風險管理框架的內部控制評價模型及應用[J];審計研究;2013年06期

6 何濤;;企業(yè)稅務風險及其案例分析[J];稅務研究;2013年10期

7 周守華;胡為民;林斌;劉春麗;;2012年中國上市公司內部控制研究[J];會計研究;2013年07期

8 張麗麗;葉俊麗;;滬深房地產上市公司內部控制自我評價研究[J];北方經貿;2013年06期

9 陳天燈;;構建企業(yè)稅務風險管理體系研究[J];管理世界;2013年06期

10 李心合;;內部控制研究的困惑與思考[J];會計研究;2013年06期

，

本文編號：1833746