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MBA毕业论文_目管理思维下基层税务局纳税服务外包风险控制策略研究PDF

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I 摘要 纳税服务外包是基层税务局为应对越来越多的纳税人提出的更多、更高、更个性 化的纳税服务需求,而开始寻求将此类社会性需求转移给社会性企业的尝试,纳税外 包服务对基层税务局、纳税人和第三方涉税服务企业来说都是利大于弊的。但依靠纳 税服务外包获得优势的同时,基层税务局也需要面对纳税服务外包过程中的各类风险。 如果基层税务局不能对外包过程中的风险进行较好的分析、评估并加以控制的话,那 么不仅不能从纳税服务外包中获益,而且可能面临巨大的损失。因此,研究如何对纳 税服务外包过程中存在的各种风险进行识别、分析、评估和控制是基层税务局纳税服 务外包项目的重中之重。 对纳税服务外包风险来源广泛,既有来源于基层税务局本身的,也有来源于第三 方涉税服务机构的,既来源于决策阶段的又有来源于实施阶段的。由于这些风险对纳 税服务外包的成功与否起着关键性的作用,基层税务局就需要分析、评估这些风险, 划分出相应的级别,并结合基层税务局可承受情况采取不同的控制策略,对不同的风 险采用不同的防范措施。 本文运用项目管理思维,聚焦基层税务局纳税服务外包风险控制研究,首先介绍 了纳税服务以及纳税服务外包的发展现状和存在问题,梳理了外包风险管理的理论, 明确了纳税服务外包风险的存在可能以及风险对服务外包造成的影响。其次通过风险 管理理论对纳税服务外包存在风险进行梳理,将纳税服务外包分为决策和执行两个阶 段,运用相关理论分析了两个阶段中存在的各类风险,并对这些风险点进行重点分析。 然后运用风险矩阵结合纳税服务外包案例进行实证分析,通过风险矩阵结果对纳税服 务外包中的风险因素进行排序,区别出高中低三类风险点。最后针对不同类别风险点 所需应对手段不同,从优化合作契约、制定绩效指标、合理监督管理、做好成本控制 等方面对不同风险因素分别提出相应的控制策略,以此为我国基层税务局纳税服务外 包风险控制提供参考意见。 关键词:项目管理;纳税服务外包;风险矩阵;风险控制 论文类型:应用研究 西南科技大学硕士学位论文 II ABSTRACT Tax service outsourcing is an attempt by the basic tax bureau to meet more, higher and more personalized tax service demands put forward by more and more taxpayers, and to seek to transfer such social demands to social enterprises. Tax outsourcing service has more advantages than disadvantages for the basic tax bureau, taxpayers and third-party tax service enterprises. However, while relying on tax service outsourcing to gain advantages, grass-roots tax bureaus also need to face various risks in the process of tax service outsourcing. If the grass-roots tax bureau can't analyze, evaluate and control the risks in the process of outsourcing, it can't benefit from the outsourcing of tax services, and may face huge losses. Therefore, how to identify, analyze, evaluate and control the risks in the process of tax service outsourcing is the most important task of tax service outsourcing project. There are a wide range of risk sources of tax service outsourcing, both from the grass-roots tax bureaus themselves, from the third-party tax related service institutions, both from the decision-making stage and from the implementation stage. Because these risks play a key role in the success of tax service outsourcing, the grass-roots tax bureaus need to analyze and evaluate these risks, divide them into corresponding levels, and take different control strategies based on the situation that the grass-roots tax bureaus can bear, and take different preventive measures for different risks. Using project management thinking, this paper focuses on the research of tax service outsourcing risk control of basic tax bureaus. Firstly, it introduces the development status and existing problems of tax service and tax service outsourcing, combs the theory of outsourcing risk management, and clarifies the existence possibility of tax service outsourcing risk and the impact of risk on service outsourcing. Secondly, through the risk management theory to sort out the risks of tax service outsourcing, the tax service outsourcing is divided into two stages of decision-making and implementation, using the relevant theory to analyze the various risks in the two stages, and focus on these risk points. Then it uses the risk matrix and the case of tax service outsourcing to make an empirical analysis. Through the results of the risk matrix, the risk factors in tax service outsourcing are sorted, and three types of risk points are distinguished. Finally, according to the different ways of dealing with different types of risk points, this paper puts forward corresponding control strategies for different risk factors from the aspects of optimizing cooperation contracts, formulating performance indicators, reasonable supervision and management, and doing a good job in cost control, so as to provide reference for the tax service outsourcing risk control of China's grass-roots tax bureaus. KEYWORDS: Project Management; Tax Service Outsourcing; Risk Matrix; Risk Control TYPE OF THESIS: Theoretical Research 目录 III 目 录 1 绪论 ...................................................................................................................................... 1 1.1 选题背景和研究意义 ................................................................................................... 1 1.1.1 选题背景 ................................................................................................................ 1 1.1.2 研究意义 ................................................................................................................ 2 1.2 研究内容 ....................................................................................................................... 2 1.3 研究思路和方法 ........................................................................................................... 3 1.4 创新和特色 ................................................................................................................... 3 2 文献综述 .............................................................................................................................. 4 2.1 项目管理 ....................................................................................................................... 4 2.1.1 项目管理概念 ........................................................................................................ 4 2.1.2 项目管理思维 ........................................................................................................ 4 2.2 风险管理 ....................................................................................................................... 5 2.2.1 风险管理概念 ........................................................................................................ 5 2.2.2 风险管理思维 ........................................................................................................ 6 2.2.3 风险管理的主要分析工具 .................................................................................... 7 2.3 纳税服务外包与服务外包风险 ................................................................................... 8 2.3.1 纳税服务外包国内外研究现状 ............................................................................ 8 2.3.2 外包风险分析 ...................................................................................................... 10 2.4 外包风险管理研究 ..................................................................................................... 11 3 基层税务局纳税服务外包开展情况 ................................................................................ 13 3.1 基层税务局纳税服务面临的问题 ............................................................................. 13 3.1.1 纳税服务实质内涵 .............................................................................................. 13 3.1.2 纳税服务发展历程 .............................................................................................. 13 3.1.3 纳税服务存在问题 .............................................................................................. 14 3.2 开展纳税服务外包意义 ............................................................................................. 16 3.3 纳税服务外包发展趋势 ............................................................................................. 16 3.4