“营改增”后交通运输企业的税务风险管理能力——以沪市上市公司为例

发布时间：2018-06-08 19:42

本文选题：营改增 + 交通运输　；参考：《税务研究》2014年07期

【摘要】：税制越复杂,规定越细致,税收优惠政策越多,税务风险越高。增值税堪称我国现行税制下复杂度、细致度和优惠度最高的税种,其税务风险也为各税种之最。因此,"营改增"的推进无疑会加重原营业税纳税人的税务风险。本文选取沪市交通运输类上市公司为样本,从企业董事、监事和高级管理人员中具备税务风险管理知识的人员人数、企业内部控制是否涉及税务风险管理专项内容和企业是否设置独立的税务风险管理部门并配备专职人员三项作为评价指标,对样本公司"营改增"前后税务风险管理意识、受重视程度和管理水平的变化情况进行评价,得出样本公司风险管理能力普遍较低、"营改增"前后没有发生明显变化的研究结论,并提出了针对企业税务风险管理出台强制性规定、加大税务风险管理专业人才培养力度的建议。
[Abstract]:The more complex the tax system, the more detailed the regulations, the more preferential tax policies, the higher the tax risk. Value-added tax (VAT) is the most complicated, meticulous and preferential tax under the current tax system in China, and its tax risk is the most. Therefore, the promotion of "business reform and increase" will undoubtedly aggravate the tax risk of the original business tax payers. In this paper, the listed companies in Shanghai Stock Exchange are selected as a sample, and the number of people with knowledge of tax risk management among the directors, supervisors and senior management personnel is as follows. Whether the internal control of the enterprise involves the special content of tax risk management and whether the enterprise has set up an independent tax risk management department with three items of full-time personnel as the evaluation index, the consciousness of tax risk management before and after the sample company's "management change" is increased. The changes of the degree of attention and the level of management are evaluated, and the conclusion is drawn that the risk management ability of the sample companies is generally low, and there is no obvious change before and after "business transformation and increase". It also puts forward some suggestions on how to strengthen the training of tax risk management professionals according to the mandatory regulation of tax risk management in enterprises.
【作者单位】：山西财经大学会计学院;中央财经大学商学院;华南理工大学;
【基金】：山西省软科学研究计划项目资助(批准号:2012041012-01)
【分类号】：F512;F812.42

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