L公司税务风险内部控制研究

发布时间：2018-05-02 11:49

本文选题：税务风险 + 风险管理　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：伴随着经济全球化进程的加快以及我国市场经济的迅速发展,我国税收相关法律法规调整更新、税收执法力度增强,国内企业身处的税务环境愈发严峻、其受到的税收制约也愈加严苛。若企业没有在企业内部形成完善的税务管理制度以及税务风险内部控制体系,那么企业面临遭受潜在税务风险的可能性。之前在我国和国际上广为人知的公司发生的的税务丑闻,给公司的未来发展和形象保持都造成了极大的不良反应,甚至濒临破产的危机。如果其他公司没有以此为警示,汲取教训,认识到税务风险的重要性,就有可能遭受类似的冲击。因此,防范和控制税务风险目前已经成为一项亟待企业重视的突出课题。也正是在这样一个背景下,在学术研究上还是实践探索中,对于企业税务风险管理的研究都开始慢慢增长,但将税务风险管理与内部控制相结合对企业的研究依然少之又少,对于空调制造业的税务风险管理以及内部控制更是明显缺乏重视程度。本文基于税务风险管理和内部控制相关理论,运用文献检索法、定性分析法、案例分析法等研究方法,通过调查了解L公司的税务风险内部控制现状,分析L公司在税务风险管理中存在的问题及问题的形成原因,进而针对这些问题从税务风险内部控制要素的基础上详细提出了优化税务风险内部控制环境、建立有效的税务风险评估体系、提高税务风险控制活动执行力、加强税务风险信息沟通、保障税务风险内部控制监督与反馈等改进措施,再次强调了企业税务风险内部控制的重要性。本文以研究建立健全企业税务风险内部控制体系的方法及相应体系改进办法为主要目标,为合理规避企业税务风险、提升企业税务风险内部控制水平、促进企业的可持续发展提出相关建议。
[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.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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