我国商业银行纳税筹划风险评估研究

发布时间：2018-01-07 11:00

本文关键词：我国商业银行纳税筹划风险评估研究　出处：《东北石油大学》2012年硕士论文　论文类型：学位论文

【摘要】：商业银行是我国金融体系的主体，其税负水平较高，税收在总成本中的比重也较大。纳税筹划作为银行有效降低税负、扩大税后利益、提高行业竞争力的必要手段，一直备受人们关注，但筹划结果有好有坏，纳税筹划在以节税增利为目的的同时，也蕴涵着一定的风险，如果我们对这些风险不予以考虑，而盲目进行纳税筹划，其结果可能会适得其反，造成企业整体利益亏损，乃至经济犯罪。我国商业银行如何在不断变化的市场经济和法律环境中做好纳税筹划，并取得预期的筹划结果，与事前的风险评估及防范密切相关。目前，我国对于纳税筹划风险定量评估的研究较少，还没有统一的、成熟的理论体系和框架，因此，应如何对纳税筹划风险进行识别与评估，并进行纳税筹划风险管理，是我国商业银行亟待解决的课题。论文以我国商业银行纳税筹划风险评估为研究对象。首先，提出课题研究的背景及意义，归纳国内外学者对纳税筹划及其风险的研究现状，结合纳税筹划风险的含义、产生的原因及在我国发展的障碍因素，分析了我国商业银行纳税筹划的特性；其次，在纳税筹划风险识别的基础上初步构建纳税筹划风险评估指标体系，通过整理调查问卷取得的数据，运用SPSS软件对初选指标进行筛选；再次，利用熵模型、三标度法和灰色物元分析法构建了纳税筹划风险评估模型，利用熵模型进行专家的选择，利用三标度法确定风险评估指标的权重，利用灰色物元分析法对评估指标进行数据计算；最后，，通过实例研究，进一步阐述了纳税筹划风险评估模型在实践中的应用。
[Abstract]:Commercial banks are the main body of our financial system, their tax burden is relatively high, and the proportion of tax in the total cost is also larger. As banks, tax planning can effectively reduce the tax burden and expand the after-tax benefits. The necessary means to improve the competitiveness of the industry has been paid attention to, but the planning results are good and bad, tax planning in order to save tax profits for the purpose, but also contains certain risks. If we do not consider these risks, but blindly carry out tax planning, the result may be counterproductive, resulting in the loss of the overall interests of the enterprise. Even economic crime. How our commercial banks in the constantly changing market economy and legal environment to do tax planning, and achieve the expected planning results, is closely related to the prior risk assessment and prevention. At present. There is little research on quantitative assessment of tax planning risk in our country, and there is no unified and mature theoretical system and framework. Therefore, how to identify and evaluate the risk of tax planning should be carried out. Risk management of tax planning is an urgent task for commercial banks in China. Firstly, the background and significance of the research are put forward, and the current situation of domestic and foreign scholars' research on tax planning and risk is summarized. Combined with the meaning of tax planning risk, the causes and obstacles of development in China, the characteristics of tax planning of commercial banks in China are analyzed. Secondly, on the basis of the risk identification of tax planning, the risk assessment index system of tax planning is preliminarily constructed, and the primary index is screened by using SPSS software through sorting out the data obtained from the questionnaire. Thirdly, using entropy model, three-scale method and grey matter element analysis method to construct the risk assessment model of tax planning, using entropy model to select experts, using the three-scale method to determine the weight of risk assessment index. The grey matter element analysis method is used to calculate the data of the evaluation index. Finally, the application of tax planning risk assessment model in practice is further expounded through a case study.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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