T公司税务风险内部控制研究

发布时间：2018-04-05 06:54

本文选题：税务风险　切入点：内部控制　出处：《北京交通大学》2017年硕士论文

【摘要】：税务风险是企业常见的一种经营风险,而且极易受到内外部因素的影响。我国财税体制改革,从2008年1月1日起实施新的企业所得税法,到2009年1月1日开始实施的增值税转型改革,再到2012年1月1日开始的“营改增”试点,最终到2016年5月1日的“营改增”全面扩围,标志着我国现代税制制度日益健全,但是与此同时一系列的税收法律和法规的更新,不仅给企业带来了机遇,也带来了潜在的税务风险。内部税务风险意识的缺乏、管理制度的缺失、办税人员能力的局限,也都作为内因引起或多或少的税务风险,某些突出的税务风险甚至能给企业带来严重的经济损失及法律制裁。不过,实际上大多数企业并没有建立相应的税务风险内部控制体系,所以,企业更应该高度重视税务风险的管控,通过内部控制手段防范税务风险扩大化。本文以真实的T公司案例为依托,探讨企业如何利用内部控制手段有效控制税务风险,以财政部制定的《企业内部控制基本规范》以及《内部控制应用指引》为理论基础,并选取国家税务总局颁布的《大企业税务风险管理指引(试行)》中的相关内容,同T公司的税务风险内部控制现状相结合,剖析存在的税务风险,分析税务风险产生的原因以及税务风险内部控制的可行性。论文探索利用COSO五要素,通过完善税务风险内部控制环境、完善税务风险评估体系、实施有效的税务风险控制活动、建立信息与沟通机制、建立内外部结合的监督机制五个方面作为方案,构建税务风险内部控制体系。希望能对税务风险内部控制研究提供新的思路,对相关行业、企业带来一定的借鉴意义。
[Abstract]:Tax risk is a common business risk, and easily affected by internal and external factors.China's fiscal and taxation system reform, from January 1, 2008, the implementation of the new enterprise income tax law, to January 1, 2009 to implement the value-added tax transformation reform, and then to January 1, 2012, "camp change increase" pilot,The overall expansion of the "camp reform and increase" finally to May 1, 2016 marks the increasingly sound modern tax system in China, but at the same time a series of tax laws and regulations are updated, which not only bring opportunities to enterprises,It also brings potential tax risks.The lack of awareness of internal tax risk, the lack of management system, and the limitations of the ability of tax personnel are all internal causes that cause more or less tax risks.Some prominent tax risks can even bring serious economic losses and legal sanctions to enterprises.However, in fact, most enterprises do not set up the corresponding internal control system of tax risk. Therefore, enterprises should pay more attention to the control of tax risk and prevent the tax risk from expanding by means of internal control.Based on the true case of T Company, this paper discusses how to effectively control the tax risk by means of internal control, based on the basic norms of Enterprise Internal Control and the guidelines for the Application of Internal Control, which are formulated by the Ministry of Finance.And select the relevant contents of the "guidelines on tax risk Management for large Enterprises (trial)" issued by the State Administration of Taxation, and combine them with the current situation of the internal control of tax risks in T Company, and analyze the existing tax risks.Analyze the causes of tax risk and the feasibility of internal control of tax risk.Through perfecting the internal control environment of tax risk, perfecting the tax risk assessment system, implementing effective tax risk control activities and establishing information and communication mechanism, the paper explores the use of the five elements of COSO.Establish the internal and external supervision mechanism as a scheme to build the tax risk internal control system.Hope to provide a new way of thinking for the study of internal control of tax risk, and bring certain reference significance to related industries and enterprises.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626.115

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