XYS公司税务风险管理的研究

发布时间：2018-06-23 15:07

本文选题：税务风险 + 税务风险管理　；参考：《西南交通大学》2013年硕士论文

【摘要】：风险管理是现代化企业管理体系的重要组成部分,而其中税务风险管理则显得尤为重要。目前众多企业正处于规模扩张、加速发展和转型升级的关键时期,在相关税务法律法规越来越完善和税务监管越来越严密大环境下,企业为了最大限度地减少或规避税务风险,提高企业风险防范能力和经营管理水平,需要根据自身所处的环境及经营特点,建立与之相适应的、健全有效的税务风险管控机制。 XYS公司是一家主要研发、生产销售新型医疗产品的民营企业,由于企业正处于初创期,内部控制制度尚不完善,存在着大量的税务风险。本文将根据XYS公司的实际生产经营状况,通过将则务实践工作中的经验与相关税务风险的理论相结合,试图为XYS公司构建一套科学、系统的税务风险管理体系,以及为类似企业建立健全现代企业税务风险防控机制提供积极的参考意义。本文共五章：第一章为绪论,主要介绍本文研究的背景、国内外税务风险管理研究综述、研究的目的和意义、研究的内容和方法及本文的创新与不足。第二章为关于税务风险管理的理论概述,包括税务风险及税务风险管理的概念、税务风险管理与税务筹划之间的区别、提出了COSO风险控制理论,通过风险管理的八大要素来搭建税务风险管理的理论框架。第三章介绍XYS公司的基本情况,包含XYS公司简介和组织架构、XYS公司主要涉税税种及税收优惠政策、XYS公司存在的税务风险点,主要从增值税、营业税及其他重大事项的角度阐述税务风险点、XYS公司税务风险点形成的原因分析；第四章运用COSO内部控制理论优化XYS公司内部流程来控制XYS公司的税务风险；第五章为完善XYS公司税务风险管理的保障措施；结语是对本文研究成果的阐述,并提出了本文研究的不足以及未来的研究展望。
[Abstract]:Risk management is an important part of modern enterprise management system, and tax risk management is especially important. At present, many enterprises are in the critical period of scale expansion, accelerated development and transformation and upgrading. Under the circumstances of more and more perfect tax laws and regulations and tighter tax supervision, enterprises are trying to minimize or avoid tax risks. In order to improve the ability of risk prevention and management of enterprises, it is necessary to establish a sound and effective tax risk control mechanism in accordance with their own environment and management characteristics. XYS is a major research and development company. Private enterprises producing and selling new medical products are in their infancy, and the internal control system is not perfect, so there are a lot of tax risks. According to the actual production and management situation of XYS Company, this paper tries to build a scientific and systematic tax risk management system for XYS Company by combining the experience in practice with the relevant tax risk theory. And provides the positive reference significance for similar enterprises to establish and perfect the modern enterprise tax risk prevention and control mechanism. This paper consists of five chapters: the first chapter is the introduction, which mainly introduces the background of this study, the domestic and foreign tax risk management research review, the purpose and significance of the study, the content and method of the study, and the innovation and insufficiency of this paper. The second chapter is an overview of the theory of tax risk management, including the concept of tax risk and tax risk management, the difference between tax risk management and tax planning, and puts forward the COSO risk control theory. Through the risk management of the eight elements to build the theoretical framework of tax risk management. The third chapter introduces the basic situation of XYS Company, including the introduction and organization structure of XYS Company, the main tax-related categories and preferential policies of XYS Company, and the tax risk points of XYS Company, mainly from the value added tax, From the point of view of business tax and other important issues, this paper analyzes the causes of the formation of tax risk points in XYS Company. Chapter four uses COSO internal control theory to optimize the internal process of XYS Company to control the tax risk of XYS Company. The fifth chapter is to improve the tax risk management of XYS company, the conclusion is to elaborate the research results of this paper, and put forward the shortcomings of this study and future research prospects.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.3;F406.7;F426.4

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