上市公司税收风险防范研究
发布时间：2018-10-08 07:43
【摘要】：历经22年的艰辛历程，我国上市公司规模不断壮大，质量和结构不断提升，上市公司在国民经济中的地位和作用日益重要，但上市公司由于其经营规模宏大，业务复杂，涉及的税种众多，加上税收政策及调整变化较快的特点，使得其涉税事项形式变化万千，上市公司出现的税务问题较多，面临着不同程度的税收风险。虽然国内外对税收风险的研究取得了一定的成果，但关于上市公司税收风险的成因及其防范和控制的研究还比较少。与其他中小型企业相比，上市公司作为规范的公众公司，是所有企业中依法纳税及风险管理的模范，因此更需要进行税收风险管理方面的研究与指导。 本文首先以税收风险为切入点，简要回顾了国内外对企业税收风险及税收风险管理的研究现状，并梳理了税收风险的相关概念及种类，在对上市公司税收风险进行识别的基础上，对上市公司税收风险进行了归类，分为制度与政策风险、管理风险、经营风险三类。并借鉴其他学科理论为上市公司税收风险研究提供了大量的理论依据。紧接着对上市公司税收风险的成因从内外部两个方面进行了详尽的分析。为了对上市公司税收风险水平进行客观的评价与分析，本文第四部分在强调税收风险评估重要作用的基础上，介绍了税收风险评估的过程步骤、评估方法及其评估指标。随后本文利用上市公司税收风险的识别方法及评估方法指标对ABC房地产公司的进行详尽、全面的税收风险分析，以判断这些识别方法与评估方法指标的准确性和适用性。针对上市公司税收风险产生的原因，本文最后部分对如何控制与防范上市公司税收风险从整体思路与具体思路两个方面提出了政策建议：首先应提高公司税收风险的意识以及税收风险观念，，并完善税收风险管理内部制度，同时应提高相应涉税人员的专业素质，与税务机关建立良好的公共关系。上市公司应完善其法人治理结构模式，在公司的经营过程中应注意规范其关联交易行为，并做好税收筹划工作。 本文的创新之处在于：本文首先以上市公司为视觉，从税收风险管理的角度出发，企图在实现公司价值最大化的目标上构建一套防范与控制税收风险的体系。在研究方法的选择上，本文坚持定性分析与定量分析相结合，采用了案例分析法、文献研究法等。同时针对上市公司的实际情况，较为深入地分析了其税收风险的形成机理，从而提出了可操作性较强的政策建议。
[Abstract]:After 22 years of hard experience, the scale of listed companies in our country has been growing, the quality and structure of listed companies have been improved, and the status and role of listed companies in the national economy have become increasingly important. However, due to the large scale of operation, the business of listed companies is complex. Many kinds of taxes are involved, together with the characteristics of rapid changes in tax policies and adjustments, which make the forms of tax-related matters change thousands of times, and the tax problems of listed companies are more and more, and they face different degrees of tax risks. Although some achievements have been made in the study of tax risk at home and abroad, the research on the causes of tax risk of listed companies and its prevention and control is still relatively few. Compared with other small and medium-sized enterprises, the listed company, as a standard public company, is the model of tax payment and risk management in all enterprises, so it is necessary to conduct research and guidance on tax risk management. This paper firstly reviews the research status of enterprise tax risk and tax risk management at home and abroad, and combs the related concepts and types of tax risk. Based on the identification of the tax risk of the listed company, the tax risk of the listed company is classified into three categories: system and policy risk, management risk and management risk. And draw lessons from other disciplines theory for listed companies to provide a large number of theoretical basis for the study of tax risk. Then the causes of tax risk of listed companies from the internal and external two aspects of a detailed analysis. In order to objectively evaluate and analyze the level of tax risk of listed companies, the fourth part of this paper emphasizes the important role of tax risk assessment, introduces the process steps, evaluation methods and evaluation indicators of tax risk assessment. Then this paper makes a detailed and comprehensive tax risk analysis of ABC real estate company by using the identification method and evaluation method index of tax risk of listed companies to judge the accuracy and applicability of these identification methods and evaluation methods. In view of the causes of the tax risk of listed companies, In the last part of this paper, the author puts forward some policy suggestions on how to control and prevent the tax risk of listed companies from two aspects: firstly, we should raise the awareness of tax risk and the concept of tax risk. At the same time, we should improve the professional quality of the personnel concerned with tax and establish good public relations with the tax authorities. The listed company should perfect its corporate governance structure, standardize its related transaction behavior in the course of the company's management, and do a good job of tax planning. The innovation of this paper lies in: firstly, this paper takes the listed company as the vision, from the angle of tax risk management, attempts to construct a system to prevent and control the tax risk on the goal of maximizing the value of the company. In the selection of research methods, this paper insists on the combination of qualitative analysis and quantitative analysis, and adopts case analysis, literature research, etc. At the same time, according to the actual situation of listed companies, the formation mechanism of its tax risk is analyzed in depth, and some feasible policy suggestions are put forward.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F275;F276.6
本文编号：2255972
[Abstract]:After 22 years of hard experience, the scale of listed companies in our country has been growing, the quality and structure of listed companies have been improved, and the status and role of listed companies in the national economy have become increasingly important. However, due to the large scale of operation, the business of listed companies is complex. Many kinds of taxes are involved, together with the characteristics of rapid changes in tax policies and adjustments, which make the forms of tax-related matters change thousands of times, and the tax problems of listed companies are more and more, and they face different degrees of tax risks. Although some achievements have been made in the study of tax risk at home and abroad, the research on the causes of tax risk of listed companies and its prevention and control is still relatively few. Compared with other small and medium-sized enterprises, the listed company, as a standard public company, is the model of tax payment and risk management in all enterprises, so it is necessary to conduct research and guidance on tax risk management. This paper firstly reviews the research status of enterprise tax risk and tax risk management at home and abroad, and combs the related concepts and types of tax risk. Based on the identification of the tax risk of the listed company, the tax risk of the listed company is classified into three categories: system and policy risk, management risk and management risk. And draw lessons from other disciplines theory for listed companies to provide a large number of theoretical basis for the study of tax risk. Then the causes of tax risk of listed companies from the internal and external two aspects of a detailed analysis. In order to objectively evaluate and analyze the level of tax risk of listed companies, the fourth part of this paper emphasizes the important role of tax risk assessment, introduces the process steps, evaluation methods and evaluation indicators of tax risk assessment. Then this paper makes a detailed and comprehensive tax risk analysis of ABC real estate company by using the identification method and evaluation method index of tax risk of listed companies to judge the accuracy and applicability of these identification methods and evaluation methods. In view of the causes of the tax risk of listed companies, In the last part of this paper, the author puts forward some policy suggestions on how to control and prevent the tax risk of listed companies from two aspects: firstly, we should raise the awareness of tax risk and the concept of tax risk. At the same time, we should improve the professional quality of the personnel concerned with tax and establish good public relations with the tax authorities. The listed company should perfect its corporate governance structure, standardize its related transaction behavior in the course of the company's management, and do a good job of tax planning. The innovation of this paper lies in: firstly, this paper takes the listed company as the vision, from the angle of tax risk management, attempts to construct a system to prevent and control the tax risk on the goal of maximizing the value of the company. In the selection of research methods, this paper insists on the combination of qualitative analysis and quantitative analysis, and adopts case analysis, literature research, etc. At the same time, according to the actual situation of listed companies, the formation mechanism of its tax risk is analyzed in depth, and some feasible policy suggestions are put forward.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F275;F276.6
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