基于内部控制的税务风险研究

发布时间：2018-03-14 18:45

本文选题：内部控制质量　切入点：内部控制目标　出处：《浙江财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：2009年5月，国家税务总局发布了《大企业税务风险管理指引》（国税发[2009]90号），以帮助企业建立税务风险管理体系。这是税务风险第一次以单独的形式正式的提出，在学术界与实务界引起了轰动。税务风险作为企业面临的财务风险之一，其引起的后果不可小觑，处理不当或稍加忽视可能会给企业带来经济损失、声誉毁损甚至是破产的危机。近年来，许多大公司由于自身的税务风险防范不严而陷入了“税务门”丑闻。由此，如何降低税务风险，提高企业规避税务风险的能力，成为了学者们关注的焦点。一个企业税务风险的高低与很多因素有关，，但可以说内部控制是影响企业税务风险高低的关键因素。然而目前，关于内部控制与税务风险的相关性方面的研究成果较少，且大多偏向于规范研究。本文以此为切入点，通过理论分析与实证检验，探讨内部控制在防范和控制税务风险上的作用。本文共分为五个部分，第一部分为导论部分，在对国内外税务风险和内部控制相关文献进行梳理的基础上，提出本文的研究框架、研究方法以及创新点。第二部分为理论基础部分，这个部分对税务风险的概念进行界定，简单总结了税务风险的表现形式及衡量方法，并对税务风险和内部控制相关的理论基础进行了阐述。第三部分对内部控制与税务风险的相关性进行理论分析，在此基础上提出了本文的研究假设。在这一部分，本文根据税务风险的表现形式将税务风险划分为税务处罚风险和税务负担加重风险，在此基础上分别探讨了内部控制目标的实现程度和内部控制质量与这两组税务风险的相关性。第四部分为实证分析部分，本文首先构建了以目标为导向的内部控制评价指标体系；其次选取2010年、2011年的房地产企业作为本文的研究样本，实证检验内部控制质量以及内部控制各目标实现程度与税务风险的关系。通过理论分析与实证检验结果，本文得出以下结论：第一，企业的内部控制越有效，税务风险越低，即有效的内部控制能够防范和控制税务风险；第二，内部控制各目标的实现程度与税务风险存在较高的相关性；第三，税务风险还受到企业规模、资产负债率、资产密集度等因素的影响。最后，本文根据研究结论，提出防范和控制税务风险的政策建议。第一，密切关注内部控制三个目标的实现程度，降低税务风险。即通过这三个目标的实现程度来识别可能存在的税务风险，从而对症下药。第二，加强企业内部控制建设，提高税务风险防范能力。具体包含塑造良好的内部环境，加强税务风险评估，确保涉税相关控制活动的有效进行，构建全面、有效的信息和沟通体系，在内部监督中引入税务风险防范机制。
[Abstract]:In May 2009, the State Administration of Taxation issued the "guidelines on tax risk Management for large Enterprises" (No. 90 of the State tax issue [2009] to help enterprises establish a tax risk management system. "this is the first time that tax risk has been formally put forward in a separate form." Tax risk, as one of the financial risks faced by enterprises, can not be underestimated, and improper handling or neglect may bring economic losses to enterprises. Reputation damage and even bankruptcy. In recent years, many large companies have been caught in "tax scandal" because of their lax tax risk prevention. Thus, how to reduce tax risk and improve the ability of enterprises to avoid tax risk, The tax risk of an enterprise is related to many factors, but it can be said that internal control is the key factor affecting the tax risk. There are few research results on the correlation between internal control and tax risk, and most of them tend to normative research. This paper takes this as a breakthrough point, through theoretical analysis and empirical test, This paper discusses the role of internal control in preventing and controlling tax risks. This paper is divided into five parts, the first part is the introduction part, in the domestic and foreign tax risk and internal control related literature on the basis of combing, put forward the research framework of this paper, The second part is the theoretical foundation part, which defines the concept of tax risk, and summarizes the manifestation and measurement method of tax risk. The third part makes a theoretical analysis of the correlation between internal control and tax risk, and then puts forward the research hypotheses of this paper. According to the manifestation of tax risk, this paper divides tax risk into tax penalty risk and tax burden aggravating risk. On this basis, the paper discusses the degree of realization of internal control objectives and the correlation between the quality of internal control and the two groups of tax risks respectively. Part 4th is the empirical analysis part. Firstly, this paper constructs a goal-oriented evaluation index system of internal control, and then selects the real estate enterprises in 2010 and 2011 as the research samples. The relationship between the quality of internal control and the degree of realization of internal control objectives and tax risk is tested empirically. Through theoretical analysis and empirical test results, this paper draws the following conclusions: first, the more effective internal control, the lower the tax risk, that is, effective internal control can prevent and control tax risk; second, There is a high correlation between the degree of realization of internal control objectives and tax risk. Thirdly, tax risk is also affected by enterprise size, asset-liability ratio, asset intensity and other factors. Finally, according to the conclusions of the study, this paper puts forward some policy suggestions for preventing and controlling tax risks. First, we pay close attention to the degree of realization of the three objectives of internal control. Reduce tax risk. That is, identify the possible tax risks through the degree of realization of these three objectives, so as to find the right remedy for the case. Second, strengthen the construction of internal controls in enterprises. Improving the ability of tax risk prevention. It includes building a good internal environment, strengthening tax risk assessment, ensuring the effective implementation of tax-related control activities, and building a comprehensive and effective information and communication system. Introduce tax risk prevention mechanism into internal supervision.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42;F812.42

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