發(fā)布時間：2018-06-20 02:38

  本文選題：鐵路運輸 + 稅務(wù)風(fēng)險　； 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：進入21世紀(jì)以來,我國的經(jīng)濟高速發(fā)展,而高速發(fā)展的經(jīng)濟就意味著財稅體制改革不得不提上日程,完善現(xiàn)有的法律法規(guī)使其適應(yīng)市場經(jīng)濟,改善現(xiàn)有管理水平。隨著企業(yè)規(guī)模的不斷擴大,業(yè)務(wù)類型的多樣化以及經(jīng)營環(huán)境的復(fù)雜化,使企業(yè)面臨前所未有的稅務(wù)風(fēng)險。稅務(wù)風(fēng)險不僅僅局限于財務(wù)風(fēng)險,它甚至可以影響到企業(yè)的聲譽和戰(zhàn)略決策。盡管稅務(wù)風(fēng)險的影響廣泛,但很多企業(yè)并沒有予以足夠的重視,依然認為稅務(wù)管理主要在事后的賬面上,而忽略了從業(yè)務(wù)合同訂立起就時時刻刻存在的、應(yīng)引起重視的稅務(wù)風(fēng)險。沒有全方面的稅務(wù)風(fēng)險管理,僅采用應(yīng)急方案,可能會導(dǎo)致企業(yè)在法律、聲譽及財務(wù)上的多重損失。2012年交通運輸業(yè)“營改增”后,鐵路運輸企業(yè)面對日益復(fù)雜的稅收環(huán)境與自身龐大的組織體系,對稅務(wù)風(fēng)險管理體系的需求越來越迫切。本文對國內(nèi)外稅務(wù)風(fēng)險管理進行了綜述,重點利用內(nèi)部控制理論,通過對鐵路運輸企業(yè)稅務(wù)風(fēng)險的管理環(huán)境、識別與評估、控制活動、溝通和監(jiān)督的分析,結(jié)合鐵路運輸企業(yè)統(tǒng)一調(diào)度、協(xié)同合作的行業(yè)特性及特殊的稅收征管政策;對鐵路運輸企業(yè)主要的稅種及稅務(wù)管理存在的風(fēng)險予以描述,并對鐵路運輸企業(yè)的稅務(wù)風(fēng)險管理提出建議,強調(diào)了鐵路稅務(wù)機構(gòu)在稅務(wù)風(fēng)險管理中的重要性。鐵路運輸行業(yè)具有“設(shè)備聯(lián)網(wǎng)、生產(chǎn)聯(lián)動、部門聯(lián)勞”的特性,鐵路運輸企業(yè)的增值稅、企業(yè)所得稅實現(xiàn)匯總繳納;中國鐵路總公司屬于特大型央企,鐵路總公司內(nèi)部企業(yè)組織架構(gòu)復(fù)雜。建立完善的稅務(wù)信息化平臺是控制稅收風(fēng)險管理的唯一手段,所以本文圍繞鐵路企業(yè)稅務(wù)風(fēng)險管理信息系統(tǒng)的業(yè)務(wù)需求,對信息系統(tǒng)關(guān)鍵環(huán)節(jié),進行了功能模塊的設(shè)計。將信息化平臺分為事前稅務(wù)風(fēng)險防范、事中稅務(wù)風(fēng)險管理和事后稅務(wù)風(fēng)險監(jiān)督三個階段,針對每個階段具體細化了重點管理模塊,為鐵路運輸企業(yè)提供具有實用性的信息化稅務(wù)風(fēng)險管理體系建設(shè)方案。
[Abstract]:Since entering the 21st century, China's economy has developed at a high speed, and the rapid development of the economy means that the reform of the fiscal and taxation system has to be put on the agenda, to perfect the existing laws and regulations to adapt to the market economy, and to improve the existing management level. With the expansion of business scale, the diversification of business types and the complexity of business environment, enterprises are facing unprecedented tax risks. Tax risk is not limited to financial risk, it can even affect corporate reputation and strategic decisions. Although the impact of tax risk is extensive, many enterprises do not pay enough attention to it. They still think that tax administration is mainly on the books after the event, while neglecting the existence of the business contract from time to time. Tax risks that should be taken seriously. The lack of comprehensive tax risk management and the use of emergency solutions may result in multiple legal, reputational and financial losses. Facing the increasingly complex tax environment and its own huge organization system, railway transportation enterprises need more and more urgent tax risk management system. This paper summarizes the tax risk management at home and abroad, focuses on the analysis of the management environment, identification and evaluation, control activities, communication and supervision of the tax risk in railway transportation enterprises by using the theory of internal control. Combined with the unified dispatching of railway transportation enterprises, the industry characteristics of cooperative cooperation and special tax collection and management policies, the main types of taxes and the risks in tax administration of railway transport enterprises are described. Some suggestions on tax risk management of railway transportation enterprises are put forward, and the importance of railway tax authorities in tax risk management is emphasized. The railway transport industry has the characteristics of "equipment networking, production linkage, and departmental joint labor", and the value-added tax and enterprise income tax of railway transport enterprises are collected and paid; the China Railway Corporation belongs to the exceptionally large state-owned enterprises, The internal enterprise organization structure of railway head office is complex. The establishment of a perfect tax information platform is the only means to control the tax risk management, so this paper focuses on the business requirements of the railway enterprise tax risk management information system, the key link of the information system, the design of the functional module. The information platform is divided into three stages: tax risk prevention in advance, tax risk management and tax risk supervision after the event. To provide practical information tax risk management system for railway transport enterprises.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F532.6;F530.68

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