本文選題：稅務(wù)風(fēng)險 + 企業(yè)稅務(wù)風(fēng)險管理�。� 參考：《安徽財經(jīng)大學(xué)》2014年碩士論文

【摘要】：稅務(wù)風(fēng)險是企業(yè)面臨的眾多風(fēng)險之一,隨著企業(yè)規(guī)模的不斷擴(kuò)大、企業(yè)組織方式和經(jīng)營方式復(fù)雜化,企業(yè)面臨的稅務(wù)風(fēng)險日益顯著。特別是“安然”、“世界通訊公司財務(wù)欺詐案”事件之后,更加推動了西方發(fā)達(dá)國家對企業(yè)稅務(wù)風(fēng)險的高度重視,紛紛開始探索解決企業(yè)稅務(wù)風(fēng)險的方法。通過積累企業(yè)稅務(wù)風(fēng)險管理實踐的成功經(jīng)驗,逐漸完善企業(yè)稅務(wù)風(fēng)險管理體系,其核心內(nèi)容包括企業(yè)稅務(wù)風(fēng)險識別、評估、應(yīng)對,同時已擁有一批具有專業(yè)知識和豐富經(jīng)驗的稅務(wù)風(fēng)險管理人員。 相對于西方發(fā)達(dá)國家而言,我國企業(yè)稅務(wù)風(fēng)險管理實踐起步較晚,對稅務(wù)風(fēng)險的研究也是最近幾年才開始的。雖然目前關(guān)于企業(yè)稅務(wù)風(fēng)險管理的文章較多,但具體闡述構(gòu)建稅務(wù)風(fēng)險管理體系的研究成果并不多見。本文以COSO提出的全面風(fēng)險管理框架為線索,界定了企業(yè)稅務(wù)風(fēng)險和稅務(wù)風(fēng)險管理的定義,介紹了我國企業(yè)稅務(wù)風(fēng)險管理發(fā)展的進(jìn)程,分析了我國稅務(wù)風(fēng)險管理存在的問題,總結(jié)了西方發(fā)達(dá)國家稅務(wù)風(fēng)險管理實踐的成功經(jīng)驗并從中得到啟示,最后,對如何構(gòu)建我國企業(yè)稅務(wù)風(fēng)險管理體系做了詳盡的闡述。
[Abstract]:Tax risk is one of the many risks faced by enterprises. With the expansion of enterprise scale and the complication of enterprise organization and management, the tax risks faced by enterprises are becoming more and more significant.Especially after the "Enron" and "Worldwide Communication Company Financial Fraud" incident, the western developed countries pay more attention to the tax risk of enterprises, and began to explore ways to solve the tax risk.Through the accumulation of successful experience in the practice of enterprise tax risk management, the enterprise tax risk management system has been gradually perfected. Its core contents include enterprise tax risk identification, assessment, response,At the same time has a group of professional knowledge and rich experience of tax risk management personnel.Compared with the western developed countries, the practice of tax risk management in our country started relatively late, and the research on tax risk has only begun in recent years.Although there are many articles about enterprise tax risk management at present, the research results of constructing tax risk management system are rare.Based on the comprehensive risk management framework proposed by COSO, this paper defines the definition of enterprise tax risk and tax risk management, introduces the development process of enterprise tax risk management in China, and analyzes the existing problems of tax risk management in China.This paper summarizes the successful experience of tax risk management in western developed countries and draws inspiration from it. Finally, it expounds in detail how to construct the tax risk management system of Chinese enterprises.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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