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MBA硕士毕业论文_高新技术企业税务风险管理研究PDF

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I 摘要 随着经济的持续增长,市场环境变得越发多变而复杂,企业的竞争愈发激烈。 税务征管机制不断完善,也越来越复杂,同时税务机关的评估也持续地靶向化和 精准化。对于企业而言,外部的不确定性影响持续增加,税务风险在外部作用下 持续放大。企业若对税务风险处理不当,将会面临严重的后果。企业不仅要承担 财务损失、声誉受损等后果,甚至会触犯法律受到法律的制裁,使企业濒临破产, 难以经营下去。如果企业决策层能够重视涉税风险方面的管理工作,采取有效措 施完善税务风险防范机制,则会大大降低企业税务风险,从而提升企业的竞争能 力,促进企业发展壮大。 税收在公司发展壮大过程里起着越来越关键的作用,其任何形式的微小变动 都可能会影响企业的经营活动。政府主管机关先后印发了一揽子惠及高新技术企 业的优惠文件,助力高企做大做强。然而,不少此类公司对税法及相关政策,以 及具体申报、认定、后续管理办法的理解和掌握仍有待提高,相关税务风险的识 别、防控方面也需要有较大的提升。 本文研究的目标在于,根据高新技术企业特点,寻找T公司生产经营和管理 中的涉税风险环节和风险点,分析这些涉税风险点产生的内因以及外因,并做出 针对性较强的改进,构建较为合理和完善的税务风险识别和防控制度体系,帮助 企业实现价值的最大化目标。 本文首先论述对税务风险管理开展研究的相关背景和研究的意义,对国内和 国际税务风险方面管理研究梳理后进行综述,分析研究对提升税务风险管理水平 以及对同类公司的借鉴意义、实践应用价值。介绍针对高新技术企业的认定、后 续管理、税收优惠等方面的政策,阐述高新技术企业生产经营、财务核算的特点, 分析高新技术企业相关涉税风险的来源、特点、识别、防控方法。后介绍了T 公司的生产经营情况和涉税风险管控的情况,结合高新技术企业税收优惠政策对 T公司存在的税务风险进行深入剖析,挖掘公司涉税风险管控中的问题,积极寻 找产生这些问题的内外因素。根据行业和T公司特点,详细阐述对T公司的税 务风险识别、对风险进行分级分类及风险管控的方法。接着从税务风险管理架构、 税务风险管理方面的目标设定及考量因素、税务风险识别和预警模型构建、税务 风险防控机制的构建等方面进行阐述,分级分类对税务风险进行评估,进而提出 税务风险内部控制的持续改进机制。最后通过建立健全公司组织机构保障、制度 体系保障、外部因素保障三个方面保障机制,帮助T公司税务风险管理水平。 关键词:高新技术企业,税务风险管理,风险识别,风险管控 Abstract II Abstract With the further development of the economy, the economic behavior of enterprises has become increasingly complex and changeable, and the competition among enterprises has become increasingly fierce. For enterprises, the uncertainty of the external environment is increasing, and the tax risk is invisible under the influence of these external environments. Enterprises will face serious consequences if they mismanage tax risks. Enterprises not only have to bear financial losses, reputation damage and other consequences, and may even violate the law to be punished by the law, it is difficult to continue operations. If the management of enterprises can pay attention to the management of tax risk and take effective measures to improve the tax risk prevention mechanism, it will greatly reduce the tax risk of enterprises, thus enhancing the competitiveness of enterprises and promoting the development of enterprises. Taxation plays an important role in the production and operation of enterprises, and any minor changes may affect the business activities of enterprises. China's relevant departments have promulgated a series of tax preferential policies related to high-tech enterprises in order to vigorously develop high-tech enterprises. However, many new and high technology enterprises still lack the grasp of the relevant preferential policies and specific management measures, and there are also many problems in the identification and prevention of related tax risks. The research goal of this paper is to find the tax risk points in the daily operation of T company according to the characteristics of high-tech enterprises, analyze the internal and external causes of these tax risk points, and propose measures for improvement. Construct a set of more perfect tax risk identification and prevention and control system to help enterprises achieve maximum value. This paper first expounds the research background and significance of tax risk management, summarizes the theory of tax risk management at home and abroad, and analyzes the value of this study to improve the level of tax risk management of T company and even to the same enterprises 'innovative significance and practical application. This article introduces the relevant policies of the state on the identification, follow-up management and tax preference of high-tech enterprises, expounds the characteristics of production, operation and financial accounting of II Abstract III high-tech enterprises, and analyzes the sources, characteristics, identification, and prevention and control methods of tax risks of high-tech enterprises. Secondly, it introduces the basic production and operation of T company and the current situation of tax risk management. According to the tax situation of the main taxes involved in the company, the tax risks of T company are analyzed in depth in combination with the preferential tax policies of high-tech enterprises. In particular, through the analysis of the correlation between the main tax types, the problems existing in the tax risk management of enterprises are explored, and the internal and external factors that cause these problems are actively sought. According to the characteristics of industry and T company, the methods of tax risk identification, risk classification and risk control for T company are elaborated in detail. Then it expounds the tax risk management framework, the setting and consideration of tax risk management goals, the construction of tax risk identification and early warning models, and the construction of tax risk prevention and control mechanisms. The classification uses mathematical statistics to evaluate tax risk. Then put forward the continuous improvement mechanism of tax risk internal control. Finally, by establishing and improving the guarantee mechanism of organization, system and external factors, we can help T's tax risk management level. Key words: High-tech enterprise, Tax risk management, Risk identification, Risk management 目录 IV 目录 摘要. I Abstract ............................ II 第1章 绪论................... 1 1.1研究背景与意义.. 1 1.1.1研究背景.... 1 1.1.2研究意义.... 2 1.2国内外相关研究现状......................... 2 1.3研究目的与研究内容......................... 5 1.3.1研究目的.... 5 1.3.2研究内容.... 5 1.4技术路线与研究方法......................... 6 1.4.1技术路线.... 6 1.4.2研究方法.... 7 1.5可能的创新.......... 8 第2章 高新技术企业税务风险管理的相关理论....................... 9 2.1高新技术企业概述............................. 9 2.1.1高新技术企业的界定............... 9 2.1.2高新技术企业相关政策......... 10 2.1.3高新技术企业的税务风险与管理 11 2.2税务风险管理相关理论................... 13 2.2.1 税务风险管理理论................ 13 2.2.2 内部控制理论........................ 14 2.3 税务风险识别与防控的方法.......... 15 2.3.1税务风险识别的方法............. 15 第3章 T公司税务风险管理现状和问题分析 ......................... 20 3.1 T公司基本情况 20 3.1.1 T公司情况简介 ..................... 20 3.1.2 T公司组织结构 ..................... 20 3.1.3 T公司涉及的主要税种、税率 ............................ 21 3.2 T公司税务风险分析 ....................... 22 3.3 T公司税务风险管理现状及存在的问题 ...................... 26 3.3.1 T公司税务风险管理现状 ..... 26 3.3.2 T公司税务风险管理存在的问题 ........................ 27 目录 V 3.4 T公司税务风险管理问题的原因 ... 28 3.4.1 外部原因. 28 3.4.2 内部原因. 29 第4章 T公司税务风险管理体系构建 ...... 32 4.1 税务风险管理的目标设定与体系架构......................... 32 4.1.1 税务风险管理目标的设定........... 32 4.1.2 税务风险管理的体系架构........... 32 4.2 税务风险管理机制的构建.............. 33 4.2.1税务风险识别机制方面......... 33 4.2.2税务风险应对机制方面......... 35 4.2.3税务风险管理沟通机制方面. 36 4.2.4税务风险管理监督机制方面. 36 4.3 税务风险内部控制机制的构建...... 37 4.3.1 研发部门的风险控制措施.... 37 4.3.2 市场部门的风险控制措施.... 37 4.3.3 财务部门的风险控制措施.... 38 4.3.4其他部门的风险控制措施..... 38 4.4 税务风险管理的监督和改进机制的构建..................... 39 4.4.1 税务风险自我排查制度........ 39 4.4.2 考核问责制度........................ 39 4.4.3 第三方咨询机构的引入........ 40 第5章 T公司税务风险管理的保障机制 .. 41 5.1 组织机构保障... 41 5.1.1设立税务风险内部控制管理机构........................ 41 5.1.2明确各部门风险管理责任..... 41 5.1.3加强公司内部的税务信息沟通............................ 42 5.2 制度体系保障... 42 5.2.1对业务进行全方位监控......... 42 5.2.2增强风险防范意识................. 43 5.2.3建立涉税人员培训机制与考核激励机制............ 43 5.2.4完善公司监督问责体系......... 43 5.3 外部因素保障... 44 5.3.1 借助专业税务中介力量........ 44 5.3.2 与税务部门建立有效的沟通机制....................... 44 目录 VI 5.3.3 与合作伙伴有效合作............ 44 第6章 研究结论与展望.............................. 46 6.1 研究结论........... 46 6.2 研究展望........... 46 附录 A ............................ 48