摘要
H物流公司税务风险管理研究
摘要
发展与风险并存，随着我国社会经济的飞速发展，税收政策日新月异的变化，税务
大环境下潜伏了大量的不确定因素，税务风险逐渐凸显。2018年底国地税合并之后，税
务稽查的手段、方式、力度都实现了质的提升，近几年各行各业由于涉税问题受到大额
稽查处罚的大事件不断呈现在大众面前。多种因素叠加在一起，将税务风险推到了企业
风险的金字塔上缘，亟需企业们重视税务风险管理，积极规避税务风险。2020年新冠疫
情来势汹汹，物流行业作为疫情之下少数利润持续稳增的行业之一，其外部涉税环境复
杂、税收政策变化快，内部发展迅猛、竞争激烈，内外部环境结合在一起使得物流企业
们面临着大大小小的税务风险，税务风险问题也不断在行业间显露出来，产生众多负面
影响，亟待众多物流企业对症下药，采取强化税务风险管理的措施来有效应对自身的税
务风险。
本文在深入了解与税务风险有关的相关概念和理论基础后，选取我国物流行业的元
老 H公司作为研究对象，在介绍当前物流行业的发展概况及 H公司的基本情况后，结合
该公司近些年的财务数据和涉税数据，将定量分析和定性分析相结合来对 H公司潜在的
税务风险进行识别与评估。之后结合理论基础和对 H物流公司的实际调查走访，分析得
出 H物流公司税务风险管理存在的问题和成因，从而具体问题具体分析，提出具有针对
性的具体对策和建议，以此强化 H公司的税务风险管理，完善税务风险管理体系，真正
做到税务风险的防控和规避。
关键词：税务风险；税务风险管理；物流行业
I
ABSTRACT
RESEARCH ON TAX RISK MANAGEMENT OF H
LOGISTICS COMPANY
ABSTRACT
Development and risk coexist. With the rapid development of our society and economy,
the tax policy change rapidly. Under the great environment of tax, a lot of uncertainties are
hidden. After the merger of land tax in late 2018, the means, ways and dynamics of tax
inspection have been improved qualitatively. In recent years, various industries have been
faced with public problems due to tax related problems. A combination of various factors
will push the tax risk to the upper edge of Pyramid's corporate risk. It is urgent for
enterprises to attach importance to tax risk management and actively avoid tax risks. In
2020, COVID-19 was threatening. The logistics industry, as one of the industries with a
steady increase in profits under the epidemic situation, has complicated external tax
environment, fast tax policy, rapid internal development, fierce competition, and the
combination of internal and external environment. The logistics enterprises are faced with
large and small tax risks, and tax risk problems are constantly exposed in the industry,
resulting in many negative impacts. Many logistics enterprises need an antidote against the
disease and adopt measures to strengthen tax risk management to effectively deal with their
own tax risks.
After deeply understanding the relevant concepts and theoretical basis related to tax
risk, this paper selects H company, the veteran of China's logistics industry, as the research
object. After introducing the development overview of the current logistics industry and the
basic situation of H company, combined with the company's financial data and tax related
data in recent years, this paper combines quantitative analysis and qualitative analysis to
identify and evaluate the potential tax risk of H company. Then, combined with the
theoretical basis and the actual investigation and visit to h logistics company, this paper
analyzes the problems and causes of tax risk management of H logistics company, analyzes
the specific problems, and puts forward targeted specific countermeasures and suggestions,
so as to strengthen the taxrisk management of H company, improve the tax risk
management system, and truly prevent and avoid tax risks.
KEY WORDS: Tax Risk；Risk Management；Logistics Industry
II
目录
目录
摘要...................I
ABSTRACT......................II
1绪论.................1
1.1研究背景及研究意义.............1
1.1.1研究背景...............1
1.1.2研究意义...............2
1.2国内外研究现状..............3
1.2.1国外研究综述..............3
1.2.2国内研究综述..............4
1.2.3国内外文献评述.................6
1.3研究内容和研究方法.............6
1.3.1研究内容...............6
1.3.2研究方法...............7
1.4本文的创新与不足.................7
1.4.1创新之处...............7
1.4.2不足之处...............8
2相关概念与理论基础.................9
2.1相关概念界定..................9
2.1.1税务风险...............9
2.1.2税务风险管理..............9
2.1.3税务风险识别和评估................9
2.2理论基础.................11
2.2.1企业风险管理理论............ 11
2.2.2税务风险管理理论...........11
2.2.3税收调控理论............13
2.2.4机会主义理论............14
3行业概况及 H公司基本概况................ 15
3.1物流行业概况................15
3.1.1物流行业发展现状...........15
3.1.2物流行业涉税种类...........16
3.1.3物流行业常见税务风险点.............17
III