我国企业税务风险管理研究

发布时间：2018-04-19 02:11

本文选题：税务风险 + 企业税务风险管理　；参考：《安徽财经大学》2014年硕士论文

【摘要】：税务风险是企业面临的众多风险之一,随着企业规模的不断扩大、企业组织方式和经营方式复杂化,企业面临的税务风险日益显著。特别是“安然”、“世界通讯公司财务欺诈案”事件之后,更加推动了西方发达国家对企业税务风险的高度重视,纷纷开始探索解决企业税务风险的方法。通过积累企业税务风险管理实践的成功经验,逐渐完善企业税务风险管理体系,其核心内容包括企业税务风险识别、评估、应对,同时已拥有一批具有专业知识和丰富经验的税务风险管理人员。相对于西方发达国家而言,我国企业税务风险管理实践起步较晚,对税务风险的研究也是最近几年才开始的。虽然目前关于企业税务风险管理的文章较多,但具体阐述构建税务风险管理体系的研究成果并不多见。本文以COSO提出的全面风险管理框架为线索,界定了企业税务风险和税务风险管理的定义,介绍了我国企业税务风险管理发展的进程,分析了我国税务风险管理存在的问题,总结了西方发达国家税务风险管理实践的成功经验并从中得到启示,最后,对如何构建我国企业税务风险管理体系做了详尽的阐述。
[Abstract]:Tax risk is one of the many risks faced by enterprises. With the expansion of enterprise scale and the complication of enterprise organization and management, the tax risks faced by enterprises are becoming more and more significant.Especially after the "Enron" and "Worldwide Communication Company Financial Fraud" incident, the western developed countries pay more attention to the tax risk of enterprises, and began to explore ways to solve the tax risk.Through the accumulation of successful experience in the practice of enterprise tax risk management, the enterprise tax risk management system has been gradually perfected. Its core contents include enterprise tax risk identification, assessment, response,At the same time has a group of professional knowledge and rich experience of tax risk management personnel.Compared with the western developed countries, the practice of tax risk management in our country started relatively late, and the research on tax risk has only begun in recent years.Although there are many articles about enterprise tax risk management at present, the research results of constructing tax risk management system are rare.Based on the comprehensive risk management framework proposed by COSO, this paper defines the definition of enterprise tax risk and tax risk management, introduces the development process of enterprise tax risk management in China, and analyzes the existing problems of tax risk management in China.This paper summarizes the successful experience of tax risk management in western developed countries and draws inspiration from it. Finally, it expounds in detail how to construct the tax risk management system of Chinese enterprises.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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