Z电力公司税收筹划风险管理研究

发布时间：2018-04-02 22:33

本文选题：电力公司　切入点：税收筹划　出处：《广东财经大学》2017年硕士论文

【摘要】：税收筹划风险是影响企业发展的重大问题,特别是针对大型企业而言,由于其涉及到的税种相对较多,选择不同的税收筹划方案,其所面临的税收筹划风险便有所不同。因此,税收筹划风险管理对于企业发展有重要的意义。本文运用文献分析法、案例分析法、宏观分析与微观分析相结合法、个案访谈法,以Z电力公司作为研究对象,对其税收筹划风险管理问题展开了系统的研究和分析。通过研究,本文认为,Z电力公司税收筹划面临的风险主要来自于税收政策变化引起的风险、公司经营过程中的风险、税收筹划操作风险、财务管理制度不健全引发的风险以及征纳双方的认定差异造成的执法风险这五个方面。Z电力公司可以从树立税收筹划的风险防范意识、采取正确的税收筹划方案、注重筹划方案的综合性、建立并健全企业税收筹划的风险控制系统、健全财务控制制度、提高税收筹划人员的素质以及积极与税务机关沟通,营造良好的税企关系等方面解决这个问题。
[Abstract]:The risk of tax planning is an important problem affecting the development of enterprises, especially for large enterprises, because it involves relatively more kinds of taxes, the risk of tax planning will be different because of the choice of different tax planning schemes.Therefore, the risk management of tax planning is of great significance to the development of enterprises.In this paper, we use the methods of literature analysis, case analysis, macro analysis and micro analysis, and take Z power company as the research object, and carry out a systematic study and analysis on the tax planning risk management of Z power company.Through the research, this paper thinks that the risk of tax planning in power company mainly comes from the risk caused by the change of tax policy, the risk in the course of the operation of the company, the operational risk of tax planning.Pay attention to the comprehensive planning plan, establish and perfect the risk control system of enterprise tax planning, improve the financial control system, improve the quality of tax planners and actively communicate with tax authorities,To build a good tax-enterprise relationship and other aspects to solve this problem.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.61;F406.7

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