铁路运输企业税务风险管理研究

发布时间：2018-06-20 02:38

本文选题：铁路运输 + 税务风险　；参考：《北京交通大学》2017年硕士论文

【摘要】：进入21世纪以来,我国的经济高速发展,而高速发展的经济就意味着财税体制改革不得不提上日程,完善现有的法律法规使其适应市场经济,改善现有管理水平。随着企业规模的不断扩大,业务类型的多样化以及经营环境的复杂化,使企业面临前所未有的税务风险。税务风险不仅仅局限于财务风险,它甚至可以影响到企业的声誉和战略决策。尽管税务风险的影响广泛,但很多企业并没有予以足够的重视,依然认为税务管理主要在事后的账面上,而忽略了从业务合同订立起就时时刻刻存在的、应引起重视的税务风险。没有全方面的税务风险管理,仅采用应急方案,可能会导致企业在法律、声誉及财务上的多重损失。2012年交通运输业“营改增”后,铁路运输企业面对日益复杂的税收环境与自身庞大的组织体系,对税务风险管理体系的需求越来越迫切。本文对国内外税务风险管理进行了综述,重点利用内部控制理论,通过对铁路运输企业税务风险的管理环境、识别与评估、控制活动、沟通和监督的分析,结合铁路运输企业统一调度、协同合作的行业特性及特殊的税收征管政策;对铁路运输企业主要的税种及税务管理存在的风险予以描述,并对铁路运输企业的税务风险管理提出建议,强调了铁路税务机构在税务风险管理中的重要性。铁路运输行业具有“设备联网、生产联动、部门联劳”的特性,铁路运输企业的增值税、企业所得税实现汇总缴纳;中国铁路总公司属于特大型央企,铁路总公司内部企业组织架构复杂。建立完善的税务信息化平台是控制税收风险管理的唯一手段,所以本文围绕铁路企业税务风险管理信息系统的业务需求,对信息系统关键环节,进行了功能模块的设计。将信息化平台分为事前税务风险防范、事中税务风险管理和事后税务风险监督三个阶段,针对每个阶段具体细化了重点管理模块,为铁路运输企业提供具有实用性的信息化税务风险管理体系建设方案。
[Abstract]:Since entering the 21st century, China's economy has developed at a high speed, and the rapid development of the economy means that the reform of the fiscal and taxation system has to be put on the agenda, to perfect the existing laws and regulations to adapt to the market economy, and to improve the existing management level. With the expansion of business scale, the diversification of business types and the complexity of business environment, enterprises are facing unprecedented tax risks. Tax risk is not limited to financial risk, it can even affect corporate reputation and strategic decisions. Although the impact of tax risk is extensive, many enterprises do not pay enough attention to it. They still think that tax administration is mainly on the books after the event, while neglecting the existence of the business contract from time to time. Tax risks that should be taken seriously. The lack of comprehensive tax risk management and the use of emergency solutions may result in multiple legal, reputational and financial losses. Facing the increasingly complex tax environment and its own huge organization system, railway transportation enterprises need more and more urgent tax risk management system. This paper summarizes the tax risk management at home and abroad, focuses on the analysis of the management environment, identification and evaluation, control activities, communication and supervision of the tax risk in railway transportation enterprises by using the theory of internal control. Combined with the unified dispatching of railway transportation enterprises, the industry characteristics of cooperative cooperation and special tax collection and management policies, the main types of taxes and the risks in tax administration of railway transport enterprises are described. Some suggestions on tax risk management of railway transportation enterprises are put forward, and the importance of railway tax authorities in tax risk management is emphasized. The railway transport industry has the characteristics of "equipment networking, production linkage, and departmental joint labor", and the value-added tax and enterprise income tax of railway transport enterprises are collected and paid; the China Railway Corporation belongs to the exceptionally large state-owned enterprises, The internal enterprise organization structure of railway head office is complex. The establishment of a perfect tax information platform is the only means to control the tax risk management, so this paper focuses on the business requirements of the railway enterprise tax risk management information system, the key link of the information system, the design of the functional module. The information platform is divided into three stages: tax risk prevention in advance, tax risk management and tax risk supervision after the event. To provide practical information tax risk management system for railway transport enterprises.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F532.6;F530.68

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