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MBA毕业论文_基于大数据的PA保险集团税务风险管理研究DOC

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-I- 摘要 保险行业在高速发展过程中,所处的税务环境、涉税事宜的复杂性,使得保 险企业税务风险同时迅速加大。由此带来企业对税务风险管理要求的不断提升。 税务风险控制作为税务风险管理的重要组成部分,已被管理者纳入企业内部控制 体系当中,成为企业降低税务风险的有效方式。 大数据时代的来临、新技术的涌现,为税务风险控制提供了新视角。保险企 业在大数据环境下如何透过微观数据发现税务风险、通过进一步科学设计税务风 险控制系统实现更有效的风险管理,成为本文研究的主要内容。 本文以 PA 保险集团为研究对象,以大数据技术为背景,对保险企业的税务 风险问题展开研究。通过对 PA 保险集团目前存在的税务风险以及其税务风险管 理特点的分析,在大数据分析技术及税务风险控制理论应用基础上,对 PA 集团 税务风险控制系统进行设计,以期借助于大数据分析方法获得税务风险控制的新 思路,并将探讨进一步延伸到行业税务风险控制中。 通过大数据技术与保险业企业集团税务风险控制的结合,希望能解决保险业 企业集团税务风险管理工作中的难点、痛点。希望能够运用大数据这样的高新技 术,将税务风险管理工作的质量提高一定水准;能能够为大型企业集团税务风险 管理工作,在减少人工成本,提高效率、准确规避风险等方面提供一种新的思路。 关键词:大数据分析;税务风险;风险管理Abstract -III- Abstract In the process of rapid development of insurance industry, the tax environment and the complexity of tax-related matters make the tax risk of insurance enterprises increase rapidly at the same time. This leads to the continuous improvement of enterprises' requirements for tax risk management. As an important part of tax risk management, tax risk control has been brought into the internal control system of enterprises by managers, and has become an effective way to reduce tax risk. The advent of the big data era and the emergence of new technologies provide a new perspective for tax risk control. Under the big data environment, how to find tax risk through micro data and how to realize more effective risk management through further scientific design of tax risk control system have become the main content of this paper. In this paper, PA Insurance Group as the research object, with the background of large data technology, the tax risk of insurance enterprises is studied. Based on the analysis of tax risk and the characteristics of tax risk management in PA Insurance Group, and on the basis of the application of large data analysis technology and tax risk control theory, this paper designs the tax risk control system of PA Insurance Group in order to obtain new ideas of tax risk control by means of large data analysis method. And will further explore the industry tax risk control. Through the combination of big data technology and tax risk control of insurance enterprise group, we hope to solve the difficulties and pain points in tax risk management of insurance enterprise group. It is hoped that the high and new technology such as big data can be used to improve the quality of tax risk management and provide a new way of thinking for tax risk management of large enterprise groups in reducing labor costs, improving efficiency and accurately avoiding risks. Keywords: Big data analysis, Tax risk, Risk Management目 录 -V- 目 录 摘要...............................................................................................................................I Abstract ........................................................................................................................ III 第 1 章 绪论..................................................................................................................1 1.1 研究背景............................................................................................................. 1 1.2 研究目的与意义................................................................................................. 2 1.2.1 研究目的...................................................................................................... 2 1.2.2 研究意义...................................................................................................... 2 1.3 研究方法............................................................................................................. 3 1.4 研究内容............................................................................................................. 4 1.5 文献综述............................................................................................................. 6 1.5.1 税务风险...................................................................................................... 6 1.5.2 税务风险管理.............................................................................................. 7 1.5.3 大数据分析.................................................................................................. 8 第 2 章 相关理论概述................................................................................................10 2.1 企业税务风险管理相关理论........................................................................... 10 2.1.1 税务风险含义............................................................................................ 10 2.1.2 风险管理内容............................................................................................ 10 2.2 数据分析方法................................................................................................... 11 2.2.1 主成分分析................................................................................................ 11 2.2.2 回归分析.................................................................................................... 12 2.2.3 离群点检测................................................................................................ 12 2.3 本章小结........................................................................................................... 13 第 3 章 PA 保险集团税务风险分析..........................................................................14 3.1 PA 保险集团概述.............................................................................................. 14 3.2 PA 保险集团税务风险特征.............................................................................. 14 3.3 PA 保险集团税务风险管理现状...................................................................... 15 3.3.1 效率低下.................................................................................................... 15 3.3.2 职责不明.................................................................................................... 17 3.3.3 技术缺失.................................................................................................... 17 3.4 PA 保险集团税务风险点分析.......................................................................... 17 3.4.1 集团子、分公司隐匿收入........................................................................ 17 3.4.2 集团子、分公司虚增成本........................................................................ 19北京工业大学工商管理硕士专业学位论文 -VI- 3.4.3 集团子、分公司未足额缴纳个人所得税................................................ 20 3.5 本章小结........................................................................................................... 21 第 4 章 基于大数据的 PA 保险集团税务风险识别...............................................22 4.1 风险识别方法.................................................................................................... 22 4.1.1 数据范围.................................................................................................... 22 4.1.2 变量............................................................................................................ 23 4.1.3 研究方法..................................................................................................... 25 4.2 税务风险识别过程与结果............................................................................... 27 4.2.1 涉税业务税务风险识别过程与结果........................................................ 27 4.2.2 子分公司税务风险识别过程与结果........................................................ 33 4.3 本章小结............................................................................................................ 41 第 5 章 PA 保险集团税务风险控制..........................................................................44 5.1 建立大数据税务风险预警系统....................................................................... 44 5.2 健全税务风险分析与评估体系....................................................................... 45 5.3 完善税务风险沟通机制与监督机制............................................................... 48 5.3.1 完善部门间的沟通机制............................................................................ 48 5.3.2 完善企业税务风险监督体系.................................................................... 48 5.4 改善税务风险控制的内部环境....................................................................... 48 5.4.1 对税务风险管理组织机构的完善............................................................ 49 5.4.2 对涉税人员工作能力的提高.................................................................... 50 5.5 本章小结........................................................................................................... 51 结 论............................................................................................................................52