医药企业集团纳税风险评价指标体系构建研究

发布时间：2018-05-02 12:11

本文选题：医药 + 企业集团　；参考：《山东大学》2014年硕士论文

【摘要】：企业集团纳税风险评价指标体系是指在企业集团自身运用财务、税务指标组合对企业集团内各企业的纳税风险进行识别与评价的一种方法。在企业集团内承担纳税风险管控职责的部门可以运用该指标体系对本集团整体及各子公司纳税风险量级进行评价,以采取适当的风险应对措施。目前,在理论上还未形成对其明确的定义与研究,而是近一、两年来在我国的大型企业集团中日益兴起的一项管理需求。其产生背景来源于两方面：一是各级税务机关日益加强的纳税评估工作；二是国家税务总局自2009年起在全国大型企业中开始推广的企业纳税风险内控机制的建设。企业集团纳税风险评价指标体系的研究从方法上是脱胎于纳税评估工作中纳税评估指标体系的研究的,只是将纳税评估的主体由税务机关变更为企业集团中承担纳税风险管控职责的部门。而从理论架构上看,企业集团对自身税务风险的识别与评价又是企业纳税风险内控机制的重要组成部分。本文阐述了研究的背景及意义,对企业集团纳税风险评价指标体系作了概述,介绍了税收风险管理理论与税收遵从理论,并对研究纳税评估指标构建的文献进行了综述。在对医药行业典型企业集团进行调研、掌握典型架构与运营模式、以及行业典型纳税风险点的基础上,结合梳理出的医药企业集团重大纳税风险点,创造性的建立了具有数理逻辑关系、风险指向明显的两个维度的宏观纳税风险评价指标体系以及针对医药企业集团重大纳税风险点的微观纳税风险评价指标体系。这三个维度的指标体系共同构建了医药行业企业集团纳税风险评价指标体系。本文共包含5章内容。第1章,绪论。主要是介绍研究背景、目的及研究意义,介绍研究内容与结构安排、研究方法和创新点。第2章,理论分析与文献综述。对税收风险管理理论、税收遵从理论进行了概述,介绍了相关理论发展,同时对研究纳税评估指标构建的文献进行了综述。第3章,医药企业集团背景介绍及纳税风险识别。介绍医药行业特点、典型法人架构、税务管理模式及运营模式,通过数据分析及访谈并结合量化后的“风险区分框架”梳理出该行业重要的纳税风险点。第4章,构建纳税风险评价指标体系。这一章是全文的重点,介绍了医药企业集团纳税风险评价指标体系的构建方法以及构建过程,从三个维度(即税负率指标体系、税负与收入弹性系数指标体系、医药行业企业具体纳税风险评价指标体系)来进行构建。第5章,主要结论与展望。介绍了主要研究结论、研究局限性,对医药企业集团纳税风险评价指标体系的有效性进行了说明,并对医药企业集团纳税风险评价指标体系的应用做了展望。
[Abstract]:The evaluation index system of enterprise group's tax risk refers to a method of identifying and evaluating the tax risk of each enterprise group by using the combination of finance and tax index in the enterprise group itself. The department responsible for tax risk control in the enterprise group can use the index system to evaluate the whole group and its subsidiaries in order to take appropriate measures to deal with the risk. At present, there has not been a clear definition and research on it in theory, but a management demand has been rising in China in the past two years. Its background comes from two aspects: first, the tax assessment work of tax authorities at all levels is strengthened day by day; second, the construction of the internal control mechanism of enterprise tax risk that has been popularized by the State Administration of Taxation since 2009 in the large enterprises of the whole country. The study on the Evaluation Index system of tax risk of Enterprise groups is derived from the study of the tax assessment index system in tax assessment. The main body of tax assessment is changed from the tax authority to the department responsible for tax risk control in the enterprise group. From the perspective of theoretical framework, the identification and evaluation of enterprise group's tax risk is an important part of the internal control mechanism of enterprise's tax risk. This paper expounds the background and significance of the research, summarizes the evaluation index system of enterprise group tax risk, introduces the theory of tax risk management and the theory of tax compliance, and summarizes the literature on the construction of tax assessment index. On the basis of investigating the typical enterprise groups in the pharmaceutical industry, mastering the typical structure and operation mode, and the typical tax risk points of the industry, combining the carded out major tax risk points of the pharmaceutical enterprise groups, The paper creatively establishes the macro tax risk evaluation index system with mathematical logic relation and the risk direction of two dimensions obviously, and the micro tax risk evaluation index system aiming at the major tax risk point of pharmaceutical enterprise group. The index system of these three dimensions constructs the tax risk evaluation index system of pharmaceutical industry enterprise groups. This paper contains five chapters. Chapter 1, introduction. It mainly introduces the research background, purpose and significance, the research content and structure arrangement, the research method and the innovation. Chapter 2, theoretical analysis and literature review. This paper summarizes the theory of tax risk management and the theory of tax compliance, introduces the development of relevant theories, and summarizes the literature on the construction of tax assessment index. Chapter 3, background introduction and tax risk identification of pharmaceutical enterprise group. This paper introduces the characteristics of pharmaceutical industry, typical legal person structure, tax administration model and operation mode, and combs out the important tax risk points through data analysis and interview, combined with the quantified "risk differentiation Framework". Chapter 4, construct tax risk evaluation index system. This chapter is the focal point of the full text, introduces the construction method and the construction process of the tax risk evaluation index system of the pharmaceutical enterprise group, from three dimensions (that is, the index system of tax burden rate, the index system of tax burden and income elasticity coefficient, the index system of tax burden and income elasticity coefficient), Pharmaceutical industry enterprises specific tax risk evaluation index system) to build. Chapter 5, main conclusion and prospect. This paper introduces the main conclusions and limitations of the research, explains the effectiveness of the evaluation index system of the tax risk of the pharmaceutical enterprise group, and looks forward to the application of the evaluation index system of the tax risk of the pharmaceutical enterprise group.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

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