R公司涉税风险的防范和应对

发布时间：2018-04-18 06:29

本文选题：涉税风险 + 处罚　；参考：《广东财经大学》2017年硕士论文

【摘要】：随着国家不断加大税务管理、税务检查的力度,使得税收成本与企业经济效益之间的关系越来越紧密。诚然百密必有一疏,再敬业的财务人员,再谨慎的工作都有可能存在纰漏,而一旦被税务人员发现,必然会受到税务处罚的。通过和税务工作人员进行探讨交流以及对税务稽查案例的分析发现,半数以上的企业都是因为业务流程的处理不当而被税务机关认定为偷、漏税行为或嫌疑。显然,财务人员并不会参与企业发展的每一个流程,但是每一个流程都与税收有关,因而只要其中一个环节存在处理不当的问题,都有可能给企业带来涉税风险,很可能使企业承担了不必要的税款,甚至受到刑事处罚。由此可见,涉税风险无处不在,如何处理涉税问题、应对纳税检查是企业管理者感到十分棘手而又不得不面对的问题。本文结合R公司实际情况,从不同的角度分析R公司存在的涉税风险,分析涉税风险产生的主要原因。通过深入企业中走访调研,从R公司存在的风险出发,提出营造“依法纳税”的良好氛围、优化税务管理团队、健全涉税风险内控机制、加强公司采购管理、适当进行纳税筹划等一系列措施,提高公司对涉税风险的防范和应对能力。最后,对涉税风险揭示(即税务稽查)双方的权利义务等知识点进行扫描,并就如何正确应对税务稽查提出建议。
[Abstract]:With the increasing of tax administration and tax inspection, the relationship between tax cost and economic benefits of enterprises becomes more and more close.It is true that a hundred secret must have a few, no matter how dedicated financial personnel, however cautious work may be flawed, and once found by tax officials, will inevitably be punished by tax.Through the discussion and communication with tax staff and the analysis of tax audit cases, it is found that more than half of the enterprises are considered as theft, tax evasion or suspicion by tax authorities because of improper handling of business processes.Obviously, financial personnel do not participate in every process of enterprise development, but each process is related to taxation. So long as there is a problem of improper handling of one of the links, it may bring tax risk to the enterprise.It is likely that companies will bear unnecessary taxes, or even criminal penalties.From this we can see that tax risk is everywhere. How to deal with tax problems and how to deal with tax inspection is a very difficult and difficult problem that managers have to face.According to the actual situation of R Company, this paper analyzes the tax risk in R Company from different angles, and analyzes the main causes of the tax risk.Based on the risk of R Company, this paper puts forward that we should create a good atmosphere of "paying taxes according to law", optimize the tax administration team, perfect the internal control mechanism of the tax-related risks, and strengthen the purchasing management of the company.Appropriate tax planning and other measures to improve the company's ability to prevent and deal with tax risks.Finally, the author scans the knowledge points of tax risk disclosure (that is, tax inspection), and puts forward some suggestions on how to deal with tax audit correctly.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F721;F715.5

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