H公司税务风险控制的研究

发布时间：2018-02-04 14:28

  本文关键词： 税务风险 内部控制 流程　出处：《南京大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展和社会的不断进步,我国企业为了在竞争日益激烈的市场环境中取得一席之地,必须要面临多重压力。与此同时在日常的各种生产经营活动的过程中,企业都要面临着各种各样的风险,因此,企业要想达到可持续发展的经营目标就必须要善于发现及防范风险,而税务风险正是企业所面临风险的重要组成部分。近年来随着国家对税制税法的大力改革,对涉税违法行为的打击越来越严厉,尤其是在去年国家全面实行"营改增"以来,税务风险对企业的影响日渐巨大。于此同时我国大部分企业甚至是许多优秀的大企业都缺乏应对企业税务风险防控的机制,这无疑会导致企业遭受到经济损失、法律制裁和名誉损失,甚至对企业的生存造成巨大的影响。首先本文以税务风险管理的相关理论为基础,以H公司的实际情况作为研究分析案例进行分析,H公司是一家国内外知名的通讯设备公司,选取这样一家大企业不仅仅是因为大企业经营情况良好且拥有足够的人力物力资源来建立这样一套制度,更是因为本文探讨的主要问题就是:像H公司这种企业税务风险管理体系较为完善的大企业,其未来税务风险管理的重点和发展的方向应该是什么?本文会根据H公司在税务风险管理方面的经验和教训,为H公司解决在当前情况下其税务风险管理体系存在的问题,并为了建立一套合理的税务风险控制体系,使之可以尽量规避在企业运营中存在的税务风险。.其次本文借鉴税务风险管理与内部控制的相关理论,从内部控制角度研究企业良好税务流程内控体系的构建,以内部控制基本规范为基础,根据H公司的实际经营状况和当前税务流程内控的体系的情况,懫取文献综述和案例分析法相结合的研究方法,提出了H公司当前税务流程内控中可能存在的问题,这其中包括了:对税务风险的理解不够全面、对于海外国家和地区的特殊税务流程内控的管理存在缺陷、税务流程内控缺乏和其他业务流程内控间的交流、缺乏专业的测试部门和人员、H公司内部审计的目的导向不够全面、H公司问责标准的设计不够全面。最后本文提出了对H公司税务流程内控的体系的改进方法:第一是要健全税务管理人员的税务风险管理意识;第二是要求H公司设立专职测试部门,采用专职人员对税务内控的流程进行测试;第三是要求建立风险识别和评估机制;第四是要求加强税务流程内控信息的沟通与交流;最后是要求H公司健全自己的税务问责机制。这大大增加了 H公司税务流程的评价机制的有效性,最终利用各种管理方法和管理工具在H公司原有的框架中建立了一套以流程驱动的大企业税务风险管理体系,力求在我国大企业建立健全有效的流程驱动的大企业税务风险管理体系时能够提供一个具有较强可行性和操作性的蓝本。本文也存在一定的遗漏和不足。首先,将H公司纳税情况和同行业的企业进行了比较,然而虽然处于同一行业,但是由于营业规模和业务构成的不同,并不能完全的控制住变量,因此得出H公司税负率水平在同行业较高的结论可能有局限性和片面性。其次在写作时为进行同行业比较,而同行业部分企业在写作时并未出2016年年报,故所采用的数据是2011年至2015年数据,没有采用最新数据。最后自全面"营改增"以后,营业税已不再存在,但本文基于以前年度的数据依旧对营业税的税务风险进行了比较详细的分析,这部分内容其实已经失去了一部分的实际意义。
[Abstract]:With the development of economy and social progress, China's enterprises in order to get a space for one person in an increasingly competitive market environment, must face multiple pressures. At the same time in a variety of daily production and business activities in the process, enterprises are facing a variety of risks, therefore, to achieve the sustainable development of the business enterprise target we must be good at discovering and risk prevention, and the tax risk is an important part of enterprise risk. In recent years with the vigorous reform of the tax system of the tax law, the tax related violations hit more and more severe, especially in the country last year, the full implementation of "replacing business tax with value-added tax(VAT)" since the impact on enterprise tax risk is huge. At the same time, most enterprises in China even the mechanism of many large enterprises are lack of good deal with the enterprise tax risk prevention and control, which will undoubtedly lead to business To suffer economic losses and loss of reputation, legal sanctions, and even cause a huge impact on the survival of enterprises. Firstly, based on the related theories of tax risk management based on the actual situation of H company as the research and analysis of case analysis, H company is a well-known communications equipment company, selected in such a big enterprise is not only because the manpower resources management of large enterprises and have good enough to establish such a system, because it is the main problem of this paper is: as H, this kind of enterprise tax risk management system of large enterprises, the future tax risk management and focus on the development direction should be what this paper will? According to H in the tax risk management experience and lessons for H company to solve the tax risk management system in the current situation, and in order to build Establish a set of reasonable tax risk control system, which can avoid the tax risk existing in the operation of the enterprises. Secondly, from the tax risk management and internal control related theory, from the angle of enterprise internal control construct good tax process of the internal control system, the basic norms of internal control as the basis, according to the actual operating conditions of H the company's current tax system and process control situation, research methods Zhi literature review and case analysis method of combining, put forward the possible problems of the H company's current tax internal control processes, including: the tax risk understanding is not comprehensive enough, for the special tax process control and overseas countries and regions of the management deficiencies, lack of tax and other business process control and process control and communication between departments, lack of professional personnel and testing, H company internal audit. The guide is not comprehensive, the design of H company accountability standards are not comprehensive. Finally this paper puts forward an improved method for process control of H company tax system: the first is to improve the tax risk management consciousness of tax administration; second is for H company to set up professional testing department, with full-time staff of tax internal control flow test; third is required to establish risk identification and assessment system; fourth is to strengthen the communication between process control and tax information; finally asked H to improve their own tax accountability mechanism. This has greatly increased the effectiveness of the evaluation system of H company tax process, the final use of various management methods and management tools in H company the original framework to establish a set of process driven enterprise tax risk management system, and strive to establish a sound and effective process driven large enterprises in China's large enterprises The tax risk management system can provide a strong feasibility and maneuverability of the model. This paper also has some omissions and deficiencies. First of all, the H's tax situation and the same industry enterprises are compared, although in the same industry, but because of the scale of business and service, and cannot be completely control variables, so that the level of tax burden rate of H is higher in the same industry the conclusion may have limitations and one sidedness. Secondly, in writing to compare with the same industry, the same part of the enterprise industry at the time of writing is not a 2016 annual report, so the data is from 2011 to 2015 data, without the use of the latest since the "comprehensive data. Finally, replacing business tax with value-added tax(VAT)" business tax, no longer exist, but the previous annual data is still on the business tax tax risk is analyzed in detail based on this part of the content In fact, a part of the real meaning has been lost.

【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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本文编号：1490436