I 摘要 随着我国税收征管体制深化改革进程的推进和税制建设的逐步完善，特别是 越来越多的企业加快了走出国门的步伐，税务管理出现许多新课题待分析研判。 税务问题的日益复杂化、国际反避税力度的加大以及国际税制的差异加剧，进一 步增加了企业的税务风险。同时，金税三期系统全国上线，涉税数据电子化得到 极大提升，税务机关对涉税数据的管理和应用得到较大改善，对税务风险数据分 析更精准、更高效，可以说税务信息处理“互联网+时代”的到来，将使企业税 务风险无所遁形。因此，要想真正起到事前防范、控制税务风险，实现企业良性 发展，构建并完善税务风险内部控制体系是势在必行的。 本文以JF公司2017年发生的税务风险事件为引，在税务风险、内部控制相 关理论支持下，探索构建并完善税务风险内部控制体系的理论方法和实际运用。 首先，以内部控制框架五要素理论为基础，明确了税务风险内部控制五要素之间 的关联关系；其次，结合JF公司生产经营情况、涉税情况、内部控制现状，运 用数据配比分析方法得出企业存在税务风险漏洞，设计JF公司税务风险内部控 制评价指标体系，通过调查问卷打分方式评价得出JF公司税务风险内部控制体 系处于中下水平，并从税务风险内部环境、风险评估、控制活动、信息与沟通、 内部监督五要素角度分析问题产生原因；最后，结合JF公司生产经营特点、税 收法律法规，对JF公司税务风险进行识别、分析、应对，建立企业税务风险数 据库以及税务风险预警指标体系，同时提出完善税务风险内部环境、建立有效的 税务风险评估体系、加强税务风险控制活动、强化税务信息与沟通管理、优化税 务风险监督与反馈机制的优化建议。 本文的研究视角相对比较新颖。税务风险主要是2000年以后引入的概念。 目前国内学者对企业涉税风险研究更多集中在税收筹划方面。本文主要从内部控 制理论出发，将企业税务风险管理融入到内部控制体系当中，通过理论研究结合 企业实际，提出JF公司构建并完善税务风险内部控制体系的优化建议，并可以 作为JF公司之外的企业防范税务风险的参考借鉴。 关键词：税务风险，内部控制，内部控制体系 Abstract II Abstract Withthedeepeningreformoftaxcollectionandmanagementsystemandthe gradualimprovementoftaxsystemconstructioninChina,moreandmoreenterprises havequickenedthepaceofgoingabroad,andmanynewissueshaveemergedintax administrationtobeanalyzedandjudged.Theincreasingcomplexityoftaxissues,the intensificationofInternationalAnti-taxAvoidanceandtheintensificationof differencesininternationaltaxsystemsfurtherincreasethetaxrisksofenterprises.At thesametime,thethirdphaseofthetaxsystemhasbeenputonlinenationwide,and theelectronictax-relateddatahasbeengreatlyimproved.Themanagementand applicationoftax-relateddatabytaxauthoritieshavebeengreatlyimproved.The analysisoftaxriskdataismoreaccurateandefficient.Itcanbesaidthattheadventof "Internetplusera"intaxinformationprocessingwillmakeenterprises'taxrisks unescaped.Therefore,itisimperativetoconstructandimprovetheinternalcontrol systemoftaxriskinordertotrulypreventandcontroltaxriskinadvanceandrealize thehealthydevelopmentofenterprises. BasedonthetaxriskeventsofJFCompanyin2017,thispaperexploresthe theoreticalmethodsandpracticalapplicationofconstructingandimprovingthe internalcontrolsystemoftaxriskwiththesupportoftaxriskandinternalcontrol theory.Firstly,basedonthefiveelementstheoryofinternalcontrolframework,the relationshipamongthefiveelementsofinternalcontroloftaxriskisclarified. Secondly,accordingtoJFcompany'sbasicsituation,tax-relatedsituationandinternal controlsituation,thedataratioanalysismethodisusedtodrawtheconclusionthat therearetaxriskloopholesinenterprises,andtheinternaltaxriskofJFcompanyis designed.TheinternalcontrolsystemoftaxriskofJFcompanyisinthemiddleand lowerlevelthroughtheevaluationofquestionnairescoring.Thecausesofthe problemsareanalyzedfromfiveaspects:internalenvironmentoftaxrisk,risk assessment,controlactivities,informationandcommunication,andinternal supervision.Finally,theproductionandoperationofJFcompanyarecombined. Characteristic,taxlawsandregulations,identify,analyzeanddealwithtaxriskofJF company,establishenterprisetaxriskdatabaseandtaxriskearlywarningindex system,andatthesametimeputforwardtoimprovetheinternalenvironmentoftax risk,establishaneffectivetaxriskassessmentsystem,strengthentaxriskcontrol Abstract III activities,strengthentaxinformationandtaxriskearlywarningindexsystem. Communicationmanagement,optimizationoftaxrisksupervisionandfeedback mechanismoptimizationsuggestions. Theresearchperspectiveofthispaperisrelativelynew.Taxriskismainlya conceptintroducedafter2000.Atpresent,domesticscholarsfocusmoreontax planning.Inthispaper,startingfromtheinternalcontroltheory,theenterprisetaxrisk managementisintegratedintotheinternalcontrolsystem.Throughtheoretical researchandcombiningwiththeactualsituationoftheenterprise,thepaperputs forwardtheoptimizationsuggestionsforJFcompanytobuildandimprovethe internalcontrolsystemoftaxrisk,andcanbeusedasareferenceforenterprises outsideJFcompanytopreventtaxrisk. Keywords:taxrisk,internalcontrol,Internalcontrolsystem 目录 1 目录 摘要.............................................................................................................................I Abstract..........................................................................................................................II 目录............................................................................................................................1 第1章绪论..................................................................................................................1 1.1研究背景与研究意义.......................................................................................1 1.1.1研究背景.................................................................................................1 1.1.2研究意义.................................................................................................2 1.2研究目的与研究内容.......................................................................................2 1.2.1研究目的.................................................................................................2 1.2.2研究内容.................................................................................................2 1.3研究方法与技术路线.......................................................................................3 1.3.1研究方法.................................................................................................3 1.3.2技术路线.................................................................................................4 1.4主要创新点......................................................................................................5 第2章相关文献综述与相关理论基础......................................................................6 2.1相关文献综述...................................................................................................6 2.1.1关于税务风险管理的研究概况.............................................................6 2.1.2关于税务风险内部控制的研究概况.....................................................7 2.1.3国内外研究文献总结.............................................................................9 2.2相关理论基础.................................................................................................10 2.2.1税务风险相关理论...............................................................................10 2.2.2内部控制相关理论...............................................................................11 2.2.3税务风险内部控制相关理论...............................................................12 第3章JF公司税务风险内部控制现状分析............................................................15 3.1JF公司基本情况..............................................................................................15 3.1.1JF公司企业概况....................................................................................15 3.1.2JF公司生产经营情况............................................................................15 3.1.3JF公司涉税情况....................................................................................16 3.2JF公司内部控制现状......................................................................................18 3.2.1JF公司内部环境.................................................................................