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MBA硕士毕业论文_食品加工业税收风险管理研究PDF

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I 肉食品加工业税收风险管理研究 摘要 肉食品加工业在我国是一项重要的民生产业,于增加就业、促进经济增长等 方面发挥了重要作用,也是第二产业中税收收入的重要一部分。本文作者目前就 职于国家税务总局X市税务局,X市是特批的的经济特区、食品名城,轻工业 较为发达,国内最大的肉食品生产加工集团S企业总部即坐落于此,肉食品加工 行业对全市税收贡献作用突出,税务部门也一直在关注该行业的税收风险防控问 题。但是经了解发现,现有的研究大多停留在表面阶段,尚未形成一套完整的体 系,不能够有效的指导肉食品加工行业的税收风险管理工作。从税收的角度来看, 每个行业的风险管理都有其特性,如何管控肉食品加工行业,堵塞漏洞,在当下 依旧是对税务从业者的挑战。深入开展肉食品加工业税收风险管理研究,对于提 升税收收入质量、加强税源专业化管理、促进经济社会更好更快发展都具有十分 重要的意义。从长远来看,对该行业有效的税收风险管理也会对后续其他行业诸 如建筑业、房地产业,金融业等的管理产生积极影响。 本文经过实地调研了解肉食品加工业的特点、生产结构,结合税收风险管理 理论,主要通过对肉食品加工企业税收风险的原因进行深入分析,设立税收预警 指标,最终提出合理的加强肉食品加工业税收风险管理的对策及建议。具体分五 个部分来研究肉食品加工业税收风险管理体系的构建:首先介绍了肉食品加工企 业的行业概况、财务核算特点,大致描述了肉食品加工企业税收风险管理的概况。 其次,根据肉食品加工业的产业链条,着重分税种探讨每个环节可能出现的涉税 风险,并初步对风险进行识别。再次,根据行业特点提出了相应的预警指标。紧 接着,设置了肉食品加工业税收风险分析模型,并以S企业的部分财务数据进行 测算。最后,针对可能出现的涉税风险,税务部门应在加强行业管理的基础上, 建立涉税风险管理制度和风险预警机制、将税源管理模式向专业化管理转变、严 把收购发票抵扣关、加强对关联企业的管理等;同时对肉食品加工企业也提出了 建议,如应当建立涉税业务标准化体系、建立税收风险分析与评估机制、强化信 息化手段应用。 关键词:肉食品;税收;风险管理 华北水利水电大学硕士学位论文 II ResearchonTaxRiskManagementofMeat ProcessingIndustry ABSTRACT Themeatprocessingindustryiscloselyrelatedwithpeople’slivelihoodand playsanimportantroleinincreasingemploymentandpromotingeconomicgrowth, whichisalsoanimportantpartofthetaxrevenueinthesecondaryindustry.The authoriscurrentlyworkingattheTaxationBureauofCityX,CityXisaspecial economiczonefamousforfoodproductswithrelativelydevelopedlightindustry.The largestdomesticmeatproductionandprocessingenterpriseSislocatedhere.The meatprocessingindustryhasplayedaprominentroleinthecity'staxrevenue,andthe taxauthoritieshavebeenpayingattentiontothetaxriskpreventionandcontrolofthe industry.However,itisfoundthatmostoftheexistingresearchesareatrelatively superficialwithoutacompletesystemhasnotyetbeenformed.Therefore,thetaxrisk managementofthemeatprocessingindustrycannotbeeffectivelyguided.Fromthe perspectiveoftaxation,riskmanagementineachindustryhasitsowncharacteristics. Howtocontrolthemeatprocessingindustryandplugtheloopholesisstillachallenge fortaxpractitioners.In-depthresearchontaxriskmanagementofmeatprocessing industryisofgreatsignificanceforimprovingthequalityoftaxrevenue, strengtheningtheprofessionalmanagementoftaxsources,andpromotingbetterand fastereconomicandsocialdevelopment.Inthelongrun,effectivetaxrisk managementinthisindustrywillalsohaveapositiveimpactonsubsequent managementofotherindustriessuchasconstruction,realestate,andfinance. Basedonfieldresearchtoinvestigatethecharacteristicsofmeatprocessing industryandproductionstructure,combinedwithtaxriskmanagementtheory,this articlesetsuptaxearlywarningindicators,andfinallyproposesreasonablemeasures andrecommendationstostrengthentaxriskmanagementofmeatprocessingindustry mainlythroughin-depthanalysisoftheperformanceoftaxationrisksofmeat processingindustry.Thisarticleismainlydividedintofivepartstostudythe ABSTRACT III constructionoftaxationriskmanagementsystemofmeatprocessingindustry.Firstly, itintroducesgeneralconditionsoftheindustry,andthegeneralsituationoftaxrisk managementofmeatprocessingenterprises.Secondly,itfocusesonpossible tax-relatedrisksineachlinkofthechainbasedondifferenttaxcategories,and initiallyidentifiestherisks.Thirdly,accordingtothecharacteristicsoftheindustry, correspondingwarningindicatorswereproposed.Afterthis,thetaxationriskanalysis modelofthemeatprocessingindustryissetupandtestedbysomefinancialdataof theenterpriseS.Finally,intermsofstrengtheningthemanagementoftheindustryby taxauthorities,thisarticleputsforwardsuggestions,includingsettingupa tax-relatedriskmanagementsystemandriskwarningmechanism,applying specializedmanagementintaxsourcemanagementmodel,strictlycontrollingthe deductionofpurchaseinvoices,andstrengtheningthemanagementofrelated enterprises.Accordingtopreviousanalysisinthepreventionandcontroloftaxrisks, thisarticlealsoconcludesthatmeatprocessingenterprisesshouldbuildupa tax-relatedbusinessstandardizationsystem,establishataxriskanalysisand evaluationmechanism,andstrengthentheapplicationofinformationtechnology. KEYWORDS::Meatproducts;Taxation;Riskmanagement 目录 IV 目录 摘要..............................................................................................................................I ABSTRACT......................................................................................................................II 1绪论............................................................................................................................1 1.1研究背景和研究意义......................................................................................1 1.1.1研究背景...............................................................................................1 1.1.2研究意义...............................................................................................1 1.2国内外研究综述.............................................................................................2 1.2.1国外研究综述......................................................................................2 1.2.2国内研究现状......................................................................................2 1.2.3研究现状评述......................................................................................4 1.3相关概念界定..................................................................................................4 1.3.1风险管理..............................................................................................4 1.3.2税收风险管理......................................................................................4 1.4研究内容和研究方法......................................................................................5 1.4.1研究内容..............................................................................................5 1.4.2研究方法..............................................................................................5 1.5论文创新与不足.............................................................................................5 1.5.1论文创新...............................................................................................5 1.5.2论文不足之处.......................................................................................6 2肉食品加工业概述及税收风险现状........................................................................7 2.1肉食品加工业概述.........................................................................................7 华北水利水电大学硕士学位论文 V 2.1.2行业特点...............................................................................................8 2.1.3肉食品加工企业财务核算特点..........................................................9 2.2肉食品加工业税收风险现状及成因...........................................................10 2.2.1税收风险现状.....................................................................................10 2.2.2税收风险形成因素.............................................................................11 3肉食品加工业涉税风险点及识别..........................................................................13 3.1饲料生产环节涉税风险点及其识别...........................................................13 3.1.1增值税风险点及其识别.......................................................