CF企业税务风险管理的评估及防范
发布时间：2018-07-31 15:18
【摘要】：“企业风险管理”以及相关政策的出台,标志着企业全面风险管理和企业的健康持续发展不断受到重视,同时,企业税务风险管理也逐渐走向经营和管理者的视野之中。我国大多数企业就企业税务风险评估的实践与国外发达国家相比,主要表现在尚未充分意识到执行税务风险评估工作的重要性和紧迫性,企业的实际税务实践往往滞留在对外部税务机关针对企业征税风险工作管理的甄别、分类和监控,和企业的财务部门在外部监管力度不断加大背景下对企业自身纳税风险管理的被动防范阶段。开展企业税务风险评估的理论研究,进行企业涉及税务实践工作风险评估,以建立符合我国国情的合理有效的企业税务风险管理架架体系,对提升我国企业的风险管理水平,对促进我国企业的风险全面管理理论体系的建设,对加强我国企业的风险管理结构的优化,以及增强我国企业综合竞争优势都有着十分重要的理论意义和实践价值。本文在对企业税务风险的定义、分类、指导原则、构成要素的研究基础之上,明确了企业税务风险管理目标,阐释了构建企业税务风险管理框架的重要性,并对企业税务风险的识别与评估、监督与改进进行了详尽的描述。根据某企业生产股份有限公司面对的税务风险实例分析,以及研发、投资、采购、生产、销售全过程税务风险点的举例说明,进一步提出企业税务风险防范体系的建设流程和重要性意义,并提出了优化企业税务风险控制环境的政策建议以及针对性可操作的实施办法。
[Abstract]:The introduction of "enterprise risk management" and related policies indicates that enterprises' overall risk management and healthy and sustainable development of enterprises have been paid more and more attention. At the same time, enterprise tax risk management has gradually moved towards the vision of management and management. Compared with the developed countries, most enterprises in our country have not fully realized the importance and urgency of carrying out the tax risk assessment. The actual tax practice of an enterprise is often stuck in the screening, classification and monitoring of the work of the external tax authorities in the management of the taxation risk of the enterprise. And the financial department of the enterprise under the background of increasing external supervision to the enterprise tax risk management passive prevention phase. Carry out the theoretical research of enterprise tax risk assessment, carry on the risk assessment of the enterprise involved in tax practice, in order to establish the reasonable and effective enterprise tax risk management frame system in accordance with the national conditions of our country, and promote the risk management level of our country enterprise. It is of great theoretical significance and practical value to promote the construction of comprehensive risk management theory system of Chinese enterprises, to strengthen the optimization of risk management structure of Chinese enterprises, and to enhance the comprehensive competitive advantage of Chinese enterprises. Based on the research of the definition, classification, guiding principle and constituent elements of enterprise tax risk, this paper clarifies the objective of enterprise tax risk management, and explains the importance of constructing enterprise tax risk management framework. And the enterprise tax risk identification and evaluation, supervision and improvement are described in detail. According to the case study of tax risk faced by a manufacturing company limited by an enterprise, as well as examples of tax risk points in the whole process of R & D, investment, procurement, production and sales, Furthermore, the paper puts forward the construction process and significance of enterprise tax risk prevention system, and puts forward some policy suggestions for optimizing the enterprise tax risk control environment and the relevant operational implementation methods.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.471;F406.7;F272.3
本文编号：2155984
[Abstract]:The introduction of "enterprise risk management" and related policies indicates that enterprises' overall risk management and healthy and sustainable development of enterprises have been paid more and more attention. At the same time, enterprise tax risk management has gradually moved towards the vision of management and management. Compared with the developed countries, most enterprises in our country have not fully realized the importance and urgency of carrying out the tax risk assessment. The actual tax practice of an enterprise is often stuck in the screening, classification and monitoring of the work of the external tax authorities in the management of the taxation risk of the enterprise. And the financial department of the enterprise under the background of increasing external supervision to the enterprise tax risk management passive prevention phase. Carry out the theoretical research of enterprise tax risk assessment, carry on the risk assessment of the enterprise involved in tax practice, in order to establish the reasonable and effective enterprise tax risk management frame system in accordance with the national conditions of our country, and promote the risk management level of our country enterprise. It is of great theoretical significance and practical value to promote the construction of comprehensive risk management theory system of Chinese enterprises, to strengthen the optimization of risk management structure of Chinese enterprises, and to enhance the comprehensive competitive advantage of Chinese enterprises. Based on the research of the definition, classification, guiding principle and constituent elements of enterprise tax risk, this paper clarifies the objective of enterprise tax risk management, and explains the importance of constructing enterprise tax risk management framework. And the enterprise tax risk identification and evaluation, supervision and improvement are described in detail. According to the case study of tax risk faced by a manufacturing company limited by an enterprise, as well as examples of tax risk points in the whole process of R & D, investment, procurement, production and sales, Furthermore, the paper puts forward the construction process and significance of enterprise tax risk prevention system, and puts forward some policy suggestions for optimizing the enterprise tax risk control environment and the relevant operational implementation methods.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.471;F406.7;F272.3
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