基于COSO框架某奥特莱斯小镇税务风险管理研究

发布时间：2018-10-29 12:11

【摘要】：本文所研究的税务风险指的是由企业涉税行为导致的自身经济利益流失的不确定性。2004年9月份,美国COSO委员会出台《企业风险管理整合框架》并在其中提出企业全面风险管理这一概念之后,属于企业全面风险管理组成部分的税务风险管理正式进入了学者们的视线。随后,我国税务总局于2009年5月5日以我国企业如何建立税务风险管理体系为核心出台了第一份极具指导性的关键文件《大企业税务风险管理指引(试行)》,这份文件对我国企业税务风险管理体系的研究与实践起到了很大的推动作用。所谓企业税务风险管理,就是在不违背成本效益原则的基础上,企业通过构建税务风险识别、分析、评价和控制机制,最大限度减小涉税行为可能给企业带来的有形或无形损失的过程。随着我国经济形势日趋复杂,我国企业所处的税务环境也在不断变化,企业税务风险的问题日益突出。截至目前,已有一些知名零售企业相继落入税务风险这个陷阱中。由于其自身以及涉税情况的复杂性,零售企业面临着十分严重的税务风险问题。奥特莱斯是零售企业中极具代表性的一类购物中心,综合型的奥特莱斯一般同时兼营商品零售与服务提供,其经营兼具了多数零售企业的主要特征,因此,本文选择某奥特莱斯小镇为案例研究对象,试图从奥特莱斯这一典型零售企业出发,全面研究企业税务风险管理体系的建立,以降低该奥特莱斯小镇的税务风险。本文首先对国内外税务风险及其管理的有关文献做了分类和整理,归纳出税务风险及其管理的内涵,了解企业税务风险的形成原因以及特点,掌握企业税务风险管理的基本途径,梳理COSO内部控制和风险管理理论的构成要素及其演进过程。在文献和理论研究的基础上,本文以某奥特莱斯小镇这一典型零售企业为案例研究对象,调查了小镇的发展过程、运营情况、涉税情况和税务风险管理情况,运用风险识别方法对某奥特莱斯小镇税务风险情况做简要分析。在前述工作的支撑下,本文构建了以COSO框架为基础的某奥特莱斯小镇税务风险管理体系设计思路,具体包括税务风险控制环境、税务风险识别评估、税务风险控制活动、税务风险信息沟通和税务风险监控活动等五个子系统。最后,为了对小镇税务风险管理现状有一个实际掌握,本文借助模糊综合评价法对其进行了定量分析。希望能通过某奥特莱斯小镇这一典型零售企业税务风险管理体系的建立,为其他零售企业的税务风险防范起一定参考作用。
[Abstract]:The tax risk studied in this paper refers to the uncertainty of the loss of economic benefits caused by the tax-related behavior of enterprises. After the United States COSO Committee published the Integrated Framework of Enterprise risk Management and put forward the concept of enterprise comprehensive risk management, the tax risk management, which is a part of enterprise comprehensive risk management, has entered the sight of scholars. Subsequently, on May 5, 2009, the State Administration of Taxation of China issued the first guiding key document, "guidelines on Taxation risk Management for large Enterprises", focusing on how to establish a tax risk management system in Chinese enterprises. This document has played a great role in the research and practice of tax risk management system in China. The so-called enterprise tax risk management is to establish a tax risk identification, analysis, evaluation and control mechanism on the basis of not violating the cost-benefit principle. The process of minimizing the tangible or intangible loss that the tax-related behavior may bring to the enterprise. With the economic situation of our country becoming more and more complex, the tax environment of our country's enterprises is also constantly changing, and the problem of enterprise's tax risk is becoming more and more prominent. So far, a number of well-known retail enterprises have fallen into the tax risk trap. Because of the complexity of its own and tax-related situation, retail enterprises are faced with very serious tax risks. OUTLETS is one of the most representative shopping centers in retail enterprises. The integrated OUTLETS generally simultaneously sells goods and services, and its management has the main characteristics of most retail enterprises. In this paper, a OUTLETS small town is selected as the case study object, and from OUTLETS, a typical retail enterprise, the establishment of enterprise tax risk management system is studied in order to reduce the tax risk of the OUTLETS town. Firstly, this paper classifies and arranges the relevant documents about tax risk and its management at home and abroad, sums up the connotation of tax risk and its management, and understands the reasons and characteristics of the formation of enterprise tax risk. To grasp the basic ways of enterprise tax risk management, combing the COSO internal control and risk management theory elements and their evolution process. On the basis of literature and theoretical research, this paper takes a typical retail enterprise of OUTLETS as a case study to investigate the development process, operation, tax-related situation and tax risk management of the small town. The risk identification method is used to analyze the tax risk of a OUTLETS town. Based on the above work, this paper constructs the design idea of tax risk management system in a OUTLETS town based on COSO framework, including tax risk control environment, tax risk identification and assessment, and tax risk control activities. Tax risk information communication and tax risk monitoring activities and other five subsystems. Finally, in order to have a practical grasp of the present situation of tax risk management in small towns, this paper makes a quantitative analysis of it by means of fuzzy comprehensive evaluation method. It is hoped that the establishment of the tax risk management system of a typical retail enterprise in a OUTLETS town can serve as a reference for the tax risk prevention of other retail enterprises.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4

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