J公司税务风险管理研究
发布时间：2018-10-14 11:36
【摘要】：税收风险管理是高新技术企业风险管理中的重要环节。对税务风险的有效管理不仅可以使企业避免纳税惩罚,更可事先发现企业经营管理中的潜在风险,使企业能够采取措施避免税务风险的发生给企业带来的危害。本文以哈尔滨J公司为研究对象,分析了J公司当前面临的税务风险状况,并进一步构建了J公司税务风险管理评价指标体系,以期为我国制造企业提供可供参考的税务风险管理方案。首先,本文对税务风险相关概念进行了界定,并对J公司的概况和引发J公司税务风险的因素进行了描述,介绍了J公司目前的纳税情况。在此基础上,本文进一步对J公司税务风险管理中存在的有关问题进行了阐述。其次,本文探讨了J公司税务风险管理问题发生的原因。这些成因包括税务风险理念滞后、缺乏内部专业税务风险管理机构等。再次,本文基于J公司现状构建了J公司税务风险识别体系,并利用层次分析法(AHP)确定J公司税务风险管理评价指标的权重。随后,利用模糊综合评价法对J公司税务风险进行了评估。最后,本文基于前文的分析提出了防范J公司税务风险的有关措施,分别从内控因素、人员因素、技术因素以及及时关注国家税收政策的动态变化四个方面构建了J公司税务风险控制体系。
[Abstract]:Tax risk management is an important link in the risk management of high-tech enterprises. The effective management of tax risk can not only avoid the punishment of tax, but also discover the potential risk in the management of the enterprise in advance, so that the enterprise can take measures to avoid the harm caused by the tax risk. This paper takes Harbin J Company as the research object, analyzes the tax risk situation that J Company is facing at present, and further constructs the tax risk management evaluation index system of J Company. In order to provide our manufacturing enterprises with a reference tax risk management scheme. Firstly, this paper defines the concept of tax risk, describes the general situation of company J and the factors that lead to the tax risk of company J, and introduces the current tax situation of company J. On this basis, this paper further expounds the related problems in the tax risk management of J Company. Secondly, this paper discusses the causes of tax risk management in J Company. These causes include the lag of the concept of tax risk, the lack of internal professional tax risk management agencies. Thirdly, based on the status quo of company J, this paper constructs the tax risk identification system of company J, and uses AHP (AHP) to determine the weight of tax risk management evaluation index of company J. Then, the tax risk of company J is evaluated by fuzzy comprehensive evaluation method. Finally, based on the above analysis, this paper puts forward the relevant measures to prevent the tax risk of company J, respectively from the internal control factors, personnel factors, The paper constructs the tax risk control system of company J in four aspects: technical factors and paying close attention to the dynamic change of national tax policy.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.6;F406.7
本文编号：2270340
[Abstract]:Tax risk management is an important link in the risk management of high-tech enterprises. The effective management of tax risk can not only avoid the punishment of tax, but also discover the potential risk in the management of the enterprise in advance, so that the enterprise can take measures to avoid the harm caused by the tax risk. This paper takes Harbin J Company as the research object, analyzes the tax risk situation that J Company is facing at present, and further constructs the tax risk management evaluation index system of J Company. In order to provide our manufacturing enterprises with a reference tax risk management scheme. Firstly, this paper defines the concept of tax risk, describes the general situation of company J and the factors that lead to the tax risk of company J, and introduces the current tax situation of company J. On this basis, this paper further expounds the related problems in the tax risk management of J Company. Secondly, this paper discusses the causes of tax risk management in J Company. These causes include the lag of the concept of tax risk, the lack of internal professional tax risk management agencies. Thirdly, based on the status quo of company J, this paper constructs the tax risk identification system of company J, and uses AHP (AHP) to determine the weight of tax risk management evaluation index of company J. Then, the tax risk of company J is evaluated by fuzzy comprehensive evaluation method. Finally, based on the above analysis, this paper puts forward the relevant measures to prevent the tax risk of company J, respectively from the internal control factors, personnel factors, The paper constructs the tax risk control system of company J in four aspects: technical factors and paying close attention to the dynamic change of national tax policy.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.6;F406.7
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