A公司税务风险内部控制的研究

发布时间：2018-04-04 23:21

本文选题：税务风险　切入点：风险管理　出处：《云南大学》2015年硕士论文

【摘要】：企业在生产经营过程中会面临着各种各样的风险。近年来,国家大力改革税制税法,严厉打击涉税违法行为,导致税务风险对企业的影响逐渐突出。然而,现阶段我国大多企业都缺乏税务风险管控机制,一旦发生重大税务危机,将会措手不及,甚至可能发展到不可挽回的局面,最终衰落乃至破产。因此,企业必须高度重视税务风险管控,将其纳入企业风险管理范畴,并建立健全税务风险内部控制体系。本文基于税务风险管理和内部控制相关理论,通过研究分析A公司目前在税务风险管理中存在的问题,提出应建立建全其税务风险内部控制体系,然后从内部控制的五个要素详细阐述其税务风险内部控制体系的构建,并提出设立税务专门机构和岗位、制定涉税岗位绩效考评制度、强化成本和收入管理、加强子公司税务事项管理、加强集团税务培训、增强涉税文件执行力、落实税务筹划和纳税评估等主要改进措施。本文旨在提供建立健全企业税务风险内部控制体系的思路和具体措施,为相关企业提升税务风险管理水平,规避税务风险,达到可持续发展。
[Abstract]:Enterprises will face a variety of risks in the process of production and operation.In recent years, the government has vigorously reformed the tax law, severely cracked down on tax-related illegal behavior, leading to the tax risk gradually prominent impact on enterprises.However, at this stage, most of our enterprises lack of tax risk control mechanism, once a major tax crisis, will be caught off guard, and may even develop to irreparable situation, eventually decline and even bankruptcy.Therefore, enterprises must attach great importance to tax risk control, bring it into the scope of enterprise risk management, and establish and improve the internal control system of tax risk.Based on the theory of tax risk management and internal control, this paper analyzes the problems existing in the tax risk management of company A, and puts forward that the internal control system of tax risk should be established.Then from the five elements of internal control, the paper elaborates the construction of internal control system of tax risk, and puts forward the establishment of specialized tax agencies and posts, the establishment of performance evaluation system of tax-related posts, and the strengthening of cost and income management.Strengthen subsidiary tax affairs management, strengthen group tax training, enhance the implementation of tax-related documents, implement tax planning and tax assessment and other major improvement measures.The purpose of this paper is to provide the train of thought and concrete measures to establish and perfect the internal control system of enterprise tax risk, to improve the level of tax risk management, to avoid tax risk and to achieve sustainable development for related enterprises.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F715.5;F721.7

【参考文献】