本文選題：營改增 + 物流公司�。� 參考：《遼寧大學》2017年碩士論文

【摘要】：自改革開放以來,我國的市場經(jīng)濟快速發(fā)展。在復雜多變的市場經(jīng)濟下,每個企業(yè)可能時不時的面臨這樣或者那樣的問題,稅務(wù)風險就是其中之一。企業(yè)的稅務(wù)風險常常較隱蔽性不容易被發(fā)現(xiàn),積累到一定程度一旦爆發(fā),將會給企業(yè)帶來較大的影響,嚴重的將導致企業(yè)破產(chǎn)。許多知名的大企業(yè)如中國平安、娃哈哈、四川長虹、谷歌等紛紛陷入“稅務(wù)門”,企業(yè)在稅務(wù)風險管理上的不足及失誤使企業(yè)蒙受財務(wù)損失和聲譽損害、甚至破產(chǎn)的案例不勝枚舉。2012年1月1日起至2013年8月1日,首先在上海開展營改增試點的交通運輸業(yè)和部分現(xiàn)代服務(wù)業(yè)的稅務(wù)改革工作由試點擴大到全國。為了進一步深化財稅體制改革,減小企業(yè)納稅壓力,促進產(chǎn)業(yè)升級,我國于2016年5月1日實施全行業(yè)的營改增。“營改增”對物流行業(yè)的營運和財務(wù)活動產(chǎn)生了顯著的影響,其中最直接的影響就是對企業(yè)涉稅事務(wù)的影響。稅務(wù)風險管理研究在我國起步較晚,研究體系還不完善,“營改增”的稅制改革還處于探索完善期,因此,在“營改增”背景下對企業(yè)的稅務(wù)風險管理進行深入探討研究顯得尤為重要。本文選取首先參與“營改增”試點的CTS物流公司為研究對象,CTS物流公司是一家國際貨運代理公司,主要經(jīng)營跨境現(xiàn)代綜合第三方物流業(yè)務(wù)。針對CTS物流公司的情況,本文主要從四個方面展開研究。首先,論文介紹了 CTS物流公司的基本情況,包括公司的經(jīng)營情況、納稅情況、內(nèi)部管理機構(gòu)設(shè)置、稅收優(yōu)惠等。其次,依椐納稅評估的方法,分析公司的相關(guān)財務(wù)數(shù)據(jù),采用各類財務(wù)指標的配比值對公司的整體稅務(wù)風險進行識別,運用增值稅稅務(wù)率、所得稅稅負率等指標對公司的稅種風險進行識別。再次,論文基于識別的公司稅務(wù)風險,從多個方面對CTS物流公司稅務(wù)風險的成因進行分析,揭示出CTS物流公司稅務(wù)風險成因主要包括:稅收政策風險,稅務(wù)風險控制環(huán)境有待優(yōu)化,稅務(wù)風險評價指標體系不健全,稅務(wù)籌劃不當,稅務(wù)信息溝通不暢通,外部環(huán)境壓力等。最后,針對公司的稅務(wù)風險成因,提出切實有效的稅務(wù)風險管理建議,主要從防范稅務(wù)政策風險,優(yōu)化稅務(wù)風險控制環(huán)境,建立健全稅務(wù)風險評價指標體系,確保公司內(nèi)外稅務(wù)信息溝通暢通,完善稅務(wù)風險監(jiān)控體系等方面來降低企業(yè)稅務(wù)風險,以期將CTS物流公司的稅務(wù)風險降到最低。
[Abstract]:Since the reform and opening up, China's market economy has developed rapidly. In the complex and changeable market economy, every enterprise may face one kind of problem from time to time, tax risk is one of them. The tax risk of the enterprise is not easy to be discovered. Once the tax risk accumulates to a certain extent, it will bring great influence to the enterprise, and will lead to the bankruptcy of the enterprise seriously. Many well-known large enterprises, such as Ping an of China, Wahaha, Changhong of Sichuan, and Google, have one after another fallen into "tax doors." the deficiencies and mistakes in tax risk management have caused financial losses and reputational damage to enterprises. From January 1, 2012 to August 1, 2013, the tax reform of transportation and some modern service industries in Shanghai was expanded from the pilot to the whole country. In order to further deepen the reform of fiscal and taxation system, reduce the pressure of enterprise tax and promote the upgrading of industry, China implemented the reform and increase of the whole industry on May 1, 2016. "Operation change and increase" has a significant impact on the operation and financial activities of the logistics industry, among which the most direct impact is the impact on the tax-related affairs of enterprises. The study of tax risk management started late in our country, the research system is not perfect, and the tax system reform of "management reform and increase" is still in the period of exploration and perfection. It is very important to study the tax risk management of enterprises under the background of "business reform and increase". In this paper, we select CTS logistics company as the research object. It is an international freight forwarder company, mainly engaged in cross-border modern integrated third party logistics business. Aiming at the situation of CTS logistics company, this paper mainly studies from four aspects. First of all, the paper introduces the basic situation of CTS logistics company, including the company's operating situation, tax situation, internal management organization setup, tax concessions and so on. Secondly, according to the method of tax assessment, we analyze the relevant financial data of the company, use the matching value of various financial indicators to identify the overall tax risk of the company, and apply the tax rate of value-added tax. Income tax rate and other indicators to identify the company's tax risk. Thirdly, based on the identified corporate tax risk, this paper analyzes the causes of tax risk of CTS logistics company from many aspects, and reveals that the causes of tax risk of CTS logistics company mainly include: tax policy risk. The tax risk control environment needs to be optimized, the evaluation index system of tax risk is not perfect, the tax planning is improper, the communication of tax information is not smooth, the external environment pressure, etc. Finally, aiming at the causes of the company's tax risk, the paper puts forward the effective tax risk management suggestions, mainly from preventing the tax policy risk, optimizing the tax risk control environment, establishing and perfecting the tax risk evaluation index system. In order to minimize the tax risk of CTS logistics company, we should ensure the smooth communication between internal and external tax information, perfect the tax risk monitoring system and other aspects to reduce the tax risk.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F259.23;F253.7

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