油田企业税务风险管理研究

发布时间：2018-07-10 15:02

本文选题：油田企业 + 税务风险管理　；参考：《中国石油大学(华东)》2015年硕士论文

【摘要】：在世界经济不断走向一体化,全球竞争越来越激烈的背景下,内外部环境发生了深刻的变革,国际和国内的涉税政策、财务规则、产业政策等不断变革,石油石化行业的竞争和发展也走进了一个新的阶段。随着我国的税收法律体系越来越完善,要求越来越严格,税务风险的重要性越来越凸显,油田企业作为我国经济重要的支柱,税务风险的管理也被提上了重要的议事日程。税务风险管理对于油田企业的健康发展、降低整体税收成本和涉税风险不仅非常重要,而且具有现实意义。本文在总结归纳国内外税务风险管理研究现状的基础上,对油田企业税务风险管理的现状进行了探讨,并找出了它现实中存在的问题,进而提出构建提升油田企业税务风险管理的体系的必要性。然后借鉴企业风险管理整合框架和大企业税务风险管理指引,构建了提升油田企业税务风险管理的体系,主要包括:油田企业内部环境建设,识别、评估及应对税务风险,油田企业税务风险管理的支持和改进等几个阶段,并将此体系应用到油田企业XX公司的税务风险管理中,最后做出了本文的结论。希望这篇文章能够对油田企业的税务风险管理提供一些有意义的参考。
[Abstract]:Under the background of the integration of the world economy and the increasingly fierce global competition, profound changes have taken place in the internal and external environment, and the international and domestic tax-related policies, financial rules, industrial policies, etc., are constantly changing. The competition and development of petroleum and petrochemical industry have also entered a new stage. As the tax legal system of our country is more and more perfect and the requirements are more and more strict, the importance of tax risk is becoming more and more prominent. As an important pillar of our economy, the management of tax risk has been put on the important agenda. Tax risk management is not only very important for the healthy development of oil field enterprises, but also of practical significance. On the basis of summarizing and summarizing the present situation of tax risk management at home and abroad, this paper discusses the present situation of tax risk management in oil field enterprises, and finds out the problems in reality. Furthermore, the necessity of building up the system of tax risk management in oil field enterprises is put forward. Then using the integrated framework of enterprise risk management and the guidance of tax risk management for large enterprises, the paper constructs a system to improve the tax risk management of oil field enterprises, which includes: the construction of internal environment, identification, evaluation and management of tax risks in oil field enterprises. The support and improvement of tax risk management in oil field enterprises are discussed, and the system is applied to the tax risk management of XX Company. Finally, the conclusion of this paper is made. Hope this article can provide some meaningful reference for the tax risk management of oil field enterprises.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;F426.22;F406.7

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