基于钢铁行业税收预警的CTAIS应用数据分析与方案设计

发布时间：2018-06-25 02:48

本文选题：风险管理 + 税收预警　；参考：《河北工业大学》2014年硕士论文

【摘要】：伴随中国经济的快速发展，企业的税收风险不断加大，据此，国家税务总局提出要树立风险管理理念，，加强对税收风险的识别、排序，对高风险点集中力量进行处置，以最大运用有限征管资源，不断降低纳税遵从风险、减少税收流失。本文根据此要求，对唐山钢铁行业的税收风险管理进行了深入的探索和实践。本文首先通过对税收风险管理理论相关内容的论述，建立了唐山税收风险管理的理论基础，然后对唐山钢铁行业的现况、特点、未来发展趋势做了详尽细致的分析，结合税收风险管理理论得出唐山钢铁行业的税收风险点，根据这些风险点设定相应的预警指标，测算出预警值。然后对唐山钢铁行业的税收数据进行规划、整理，构建税收信息数据仓库，建立起唐山钢铁行业的税收分析体系，最终形成由目标规划、风险识别、风险应对、风险监控、绩效考核五部分组成的税收风险预警方案。
[Abstract]:With the rapid development of China's economy, the tax risk of enterprises is increasing. According to this, the State Administration of Taxation has proposed to set up the concept of risk management, strengthen the identification and ranking of tax risks, and concentrate on dealing with high-risk points. To maximize the use of limited resources, continuously reduce the risk of tax compliance, reduce the loss of tax revenue. According to this request, this paper makes a deep exploration and practice on the tax risk management of Tangshan Iron and Steel Industry. This paper firstly discusses the related contents of tax risk management theory, establishes the theoretical basis of Tangshan tax risk management, and then makes a detailed and detailed analysis of the present situation, characteristics and future development trend of Tangshan iron and steel industry. Based on the theory of tax risk management, the tax risk points of Tangshan iron and steel industry are obtained. According to these risk points, the corresponding early warning index is set up and the early warning value is calculated. Then the tax data of Tangshan iron and steel industry are planned, collated, tax information data warehouse is constructed, and the tax analysis system of Tangshan steel industry is established. Finally, the target planning, risk identification, risk response, risk monitoring and control are formed. The tax risk early warning scheme composed of five parts of performance appraisal.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.31;F812.42

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