Y公司税务风险内部控制研究

发布时间：2018-06-19 06:01

本文选题：税务风险 + 内部控制　；参考：《南京师范大学》2017年硕士论文

【摘要】：随着经济的快速发展、国家税制改革的不断推进,税务风险已成为企业面临的重要风险之一,识别和控制税务风险已成为公司生存和发展的重要环节。但是我国公司不断发生的税务丑闻,暴露出我国公司税务风险内部控制仍存在问题,同时也给公司敲醒了警钟,使其意识到税务风险的重要性。近年来,休闲食品加工业发展迅速,但其所处的税务环境、涉税事项较为复杂,加上其重业绩而轻风险,内外部因素使休闲食品加工业面临着巨大的税务风险。在此背景下,本文选取Y休闲食品加工业为研究对象,对其税务风险内部控制进行研究,有助于完善Y公司的税务风险内部控制,促进Y公司的全面可持续发展,对整个休闲食品加工业有一定的借鉴意义。本文采用规范分析与案例分析相结合的研究方法,首先回顾了国内外有关税务风险内部控制方面的理论研究,在此基础上归纳出税务风险内部控制包含的主要内容。随后以Y休闲食品加工公司为研究对象,从Y公司的经营实际出发,对其税务风险现状及产生的原因进行分析,发现Y公司在原材料供应环节、产品生产环节、产品销售环节及发票管理环节存在着一定的税务风险,而且究其主要原因在于Y公司税务风险内部控制的不完善,包括:税务风险意识淡薄、财税人员专业素质不高、税务风险内部控制部门缺失、风险控制流程管理不完善、信息沟通不畅、监督与改进机制缺失。最后,在上述分析的基础上,本文针对Y公司税务风险内部控制存在的问题,依次从税务风险内部控制的环境、税务风险评估、税务风险应对、税务信息的沟通与交流、税务风险内控的监督与改进这五个方面提出了具体的完善方案。
[Abstract]:With the rapid development of economy and the promotion of national tax reform, tax risk has become one of the important risks faced by enterprises, and the identification and control of tax risks has become an important link for the survival and development of companies. However, the constant tax scandals in our country reveal that there are still some problems in the internal control of the tax risk of the Chinese companies, and at the same time, they also wake up the alarm and make the companies aware of the importance of the tax risks. In recent years, the snack food processing industry has developed rapidly, but its tax environment, tax matters are more complex, plus its performance but not the risk, internal and external factors make the snack food processing industry facing a huge tax risk. Under this background, this article selects Y snack food processing industry as the research object, carries on the research to its tax risk internal control, helps to consummate the Y company's tax risk internal control, promotes Y company's overall sustainable development. For the whole snack food processing industry has certain reference significance. This paper adopts the research method of combining normative analysis and case analysis, firstly reviews the domestic and foreign theoretical research on the internal control of tax risk, and then summarizes the main contents of the internal control of tax risk. Then take Y snack food processing company as the research object, proceed from the operating practice of Y company, analyze the present situation of its tax risk and the cause of its occurrence, and find that Y company is in the raw material supply link, the product production link. There are certain tax risks in product sales and invoice management, and the main reason lies in the imperfect internal control of tax risk in Company Y, including: weak awareness of tax risk, low professional quality of finance and tax personnel, The internal control department of tax risk is missing, the management of risk control process is not perfect, the communication of information is not smooth, and the mechanism of supervision and improvement is missing. Finally, on the basis of the above analysis, this paper aims at the problems existing in the internal control of tax risk in Y Company, from the environment of internal control of tax risk, the assessment of tax risk, the response of tax risk, the communication and exchange of tax information. The supervision and improvement of internal control of tax risk are put forward in this paper.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F272.3

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