“营改增”后CTS物流公司税务风险管理研究

发布时间：2018-05-27 17:01

本文选题：营改增 + 物流公司　；参考：《辽宁大学》2017年硕士论文

【摘要】：自改革开放以来,我国的市场经济快速发展。在复杂多变的市场经济下,每个企业可能时不时的面临这样或者那样的问题,税务风险就是其中之一。企业的税务风险常常较隐蔽性不容易被发现,积累到一定程度一旦爆发,将会给企业带来较大的影响,严重的将导致企业破产。许多知名的大企业如中国平安、娃哈哈、四川长虹、谷歌等纷纷陷入“税务门”,企业在税务风险管理上的不足及失误使企业蒙受财务损失和声誉损害、甚至破产的案例不胜枚举。2012年1月1日起至2013年8月1日,首先在上海开展营改增试点的交通运输业和部分现代服务业的税务改革工作由试点扩大到全国。为了进一步深化财税体制改革,减小企业纳税压力,促进产业升级,我国于2016年5月1日实施全行业的营改增。“营改增”对物流行业的营运和财务活动产生了显著的影响,其中最直接的影响就是对企业涉税事务的影响。税务风险管理研究在我国起步较晚,研究体系还不完善,“营改增”的税制改革还处于探索完善期,因此,在“营改增”背景下对企业的税务风险管理进行深入探讨研究显得尤为重要。本文选取首先参与“营改增”试点的CTS物流公司为研究对象,CTS物流公司是一家国际货运代理公司,主要经营跨境现代综合第三方物流业务。针对CTS物流公司的情况,本文主要从四个方面展开研究。首先,论文介绍了 CTS物流公司的基本情况,包括公司的经营情况、纳税情况、内部管理机构设置、税收优惠等。其次,依椐纳税评估的方法,分析公司的相关财务数据,采用各类财务指标的配比值对公司的整体税务风险进行识别,运用增值税税务率、所得税税负率等指标对公司的税种风险进行识别。再次,论文基于识别的公司税务风险,从多个方面对CTS物流公司税务风险的成因进行分析,揭示出CTS物流公司税务风险成因主要包括:税收政策风险,税务风险控制环境有待优化,税务风险评价指标体系不健全,税务筹划不当,税务信息沟通不畅通,外部环境压力等。最后,针对公司的税务风险成因,提出切实有效的税务风险管理建议,主要从防范税务政策风险,优化税务风险控制环境,建立健全税务风险评价指标体系,确保公司内外税务信息沟通畅通,完善税务风险监控体系等方面来降低企业税务风险,以期将CTS物流公司的税务风险降到最低。
[Abstract]:Since the reform and opening up, China's market economy has developed rapidly. In the complex and changeable market economy, every enterprise may face one kind of problem from time to time, tax risk is one of them. The tax risk of the enterprise is not easy to be discovered. Once the tax risk accumulates to a certain extent, it will bring great influence to the enterprise, and will lead to the bankruptcy of the enterprise seriously. Many well-known large enterprises, such as Ping an of China, Wahaha, Changhong of Sichuan, and Google, have one after another fallen into "tax doors." the deficiencies and mistakes in tax risk management have caused financial losses and reputational damage to enterprises. From January 1, 2012 to August 1, 2013, the tax reform of transportation and some modern service industries in Shanghai was expanded from the pilot to the whole country. In order to further deepen the reform of fiscal and taxation system, reduce the pressure of enterprise tax and promote the upgrading of industry, China implemented the reform and increase of the whole industry on May 1, 2016. "Operation change and increase" has a significant impact on the operation and financial activities of the logistics industry, among which the most direct impact is the impact on the tax-related affairs of enterprises. The study of tax risk management started late in our country, the research system is not perfect, and the tax system reform of "management reform and increase" is still in the period of exploration and perfection. It is very important to study the tax risk management of enterprises under the background of "business reform and increase". In this paper, we select CTS logistics company as the research object. It is an international freight forwarder company, mainly engaged in cross-border modern integrated third party logistics business. Aiming at the situation of CTS logistics company, this paper mainly studies from four aspects. First of all, the paper introduces the basic situation of CTS logistics company, including the company's operating situation, tax situation, internal management organization setup, tax concessions and so on. Secondly, according to the method of tax assessment, we analyze the relevant financial data of the company, use the matching value of various financial indicators to identify the overall tax risk of the company, and apply the tax rate of value-added tax. Income tax rate and other indicators to identify the company's tax risk. Thirdly, based on the identified corporate tax risk, this paper analyzes the causes of tax risk of CTS logistics company from many aspects, and reveals that the causes of tax risk of CTS logistics company mainly include: tax policy risk. The tax risk control environment needs to be optimized, the evaluation index system of tax risk is not perfect, the tax planning is improper, the communication of tax information is not smooth, the external environment pressure, etc. Finally, aiming at the causes of the company's tax risk, the paper puts forward the effective tax risk management suggestions, mainly from preventing the tax policy risk, optimizing the tax risk control environment, establishing and perfecting the tax risk evaluation index system. In order to minimize the tax risk of CTS logistics company, we should ensure the smooth communication between internal and external tax information, perfect the tax risk monitoring system and other aspects to reduce the tax risk.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F259.23;F253.7

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