湘盛烟草公司税务风险自查与控制的研究

发布时间：2018-03-04 15:11

本文选题：内部控制　切入点：风险管理　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的发展，企业内部控制与风险管理日益受到社会各界的重视。从我国企业内部控制相关监管要求国家税务总局层面来看：2008年，，国家税务总局在机构改革中组建了大企业税收管理司。2009年，国家税务总局借鉴美国COSO风险管理框架，下发了《大企业税务风险管理指引（试行）》，这是我国首次就企业税务风险管理控制方面正式下发的一个指导性文件。这标志着我国税务风险管理步入了规范化轨道。本文以总局定点联系大企业湘盛烟草公司为例，对其税务风险管理及控制现状进行了分析，依照现行税收法律法规，结合湖南省烟草行业主要业务内容、经营管理和经营核算特点，以及近几年日常管理、纳税评估以及税务稽查的相关情况，梳理、汇总、分析、精选其可能存在的具体涉税风险点，基本上包括了该企业日常账务处理中可能涉及的常见税务风险点，每个税务风险点都具有普遍性和典型性，从而尝试构建一套具有实用性、前瞻性、可操作性的税务风险自查与控制方案。目前，我国对税务风险管理的研究仍处于理论研究阶段，本文的创新点主要是采用典型案例分析法，就具体应用作实践研究。本文首先把查找出来的重要税务风险点进行分类归纳，分税种设计税务风险评价指标库。其次，根据评价指标库进行权重设计，采用多指标综合评价方法构建税务风险评价指标体系，并设计了风险评价等级对应表。然后，采用抽样分析对比法对案例公司的企业所得税税务风险进行风险评价，得出评价结果，迅速查找出风险控制点。最后，从企业内部控制主要要素出发对案例公司进一步提出了税务风险控制措施建议。
[Abstract]:With the development of China's economy, the enterprise internal control and risk management is increasingly valued by the community. From our country enterprise internal control relevant regulatory requirements of the State Administration of Taxation perspective: in 2008, the State Administration of Taxation in the form of institutional reform in the large enterprise tax management department of.2009, the State Administration of Taxation from the framework of risk management in the United States COSO. Issued a "big corporate tax risk management guidelines (Trial)", which is a guiding document for the first time in China on the control of enterprise tax risk management formally issued. This indicates that China's tax risk management into a standardized track.
The administration of large enterprises designated contact Xiang Sheng tobacco companies as an example, the risk management and control of tax analysis of the current situation, in accordance with the existing tax laws and regulations, combined with the main business of Hunan tobacco industry, business management and business accounting, and in the last few years of daily management, tax evaluation and the relevant situation of tax inspection review, summary, analysis, selection of the possible specific tax risk, basically including the common point of tax risk may be involved in the enterprise daily accounting treatment, tax risk points each have universality and typicality, and try to build a practical, forward-looking and operability of the tax the risk of self-examination and control scheme.
At present, the research on China's tax risk management is still in the stage of theoretical research, the innovation of this paper is to analysis the typical case, as a practical study in the specific application. Firstly, the important point to find out the tax risk classified, divided into the categories of taxes tax risk evaluation index database. Secondly, according to the weight design the evaluation of library construction, tax risk evaluation index system by using the multi index comprehensive evaluation method, and design the risk assessment level corresponding to the table. Then, using the comparative analysis method of sampling the case company's income tax risk evaluation, according to the evaluation results, quickly find out the risk control points. Finally, from the enterprise internal control the main elements of the case company's proposed tax risk control measures.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8;F406.7

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