本文選題：內(nèi)部控制　切入點(diǎn)：風(fēng)險(xiǎn)管理　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的發(fā)展，企業(yè)內(nèi)部控制與風(fēng)險(xiǎn)管理日益受到社會(huì)各界的重視。從我國(guó)企業(yè)內(nèi)部控制相關(guān)監(jiān)管要求國(guó)家稅務(wù)總局層面來看：2008年，，國(guó)家稅務(wù)總局在機(jī)構(gòu)改革中組建了大企業(yè)稅收管理司。2009年，國(guó)家稅務(wù)總局借鑒美國(guó)COSO風(fēng)險(xiǎn)管理框架，下發(fā)了《大企業(yè)稅務(wù)風(fēng)險(xiǎn)管理指引（試行）》，這是我國(guó)首次就企業(yè)稅務(wù)風(fēng)險(xiǎn)管理控制方面正式下發(fā)的一個(gè)指導(dǎo)性文件。這標(biāo)志著我國(guó)稅務(wù)風(fēng)險(xiǎn)管理步入了規(guī)范化軌道。 本文以總局定點(diǎn)聯(lián)系大企業(yè)湘盛煙草公司為例，對(duì)其稅務(wù)風(fēng)險(xiǎn)管理及控制現(xiàn)狀進(jìn)行了分析，依照現(xiàn)行稅收法律法規(guī)，結(jié)合湖南省煙草行業(yè)主要業(yè)務(wù)內(nèi)容、經(jīng)營(yíng)管理和經(jīng)營(yíng)核算特點(diǎn)，以及近幾年日常管理、納稅評(píng)估以及稅務(wù)稽查的相關(guān)情況，梳理、匯總、分析、精選其可能存在的具體涉稅風(fēng)險(xiǎn)點(diǎn)，基本上包括了該企業(yè)日常賬務(wù)處理中可能涉及的常見稅務(wù)風(fēng)險(xiǎn)點(diǎn)，每個(gè)稅務(wù)風(fēng)險(xiǎn)點(diǎn)都具有普遍性和典型性，從而嘗試構(gòu)建一套具有實(shí)用性、前瞻性、可操作性的稅務(wù)風(fēng)險(xiǎn)自查與控制方案。 目前，我國(guó)對(duì)稅務(wù)風(fēng)險(xiǎn)管理的研究仍處于理論研究階段，本文的創(chuàng)新點(diǎn)主要是采用典型案例分析法，就具體應(yīng)用作實(shí)踐研究。本文首先把查找出來的重要稅務(wù)風(fēng)險(xiǎn)點(diǎn)進(jìn)行分類歸納，分稅種設(shè)計(jì)稅務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)庫(kù)。其次，根據(jù)評(píng)價(jià)指標(biāo)庫(kù)進(jìn)行權(quán)重設(shè)計(jì)，采用多指標(biāo)綜合評(píng)價(jià)方法構(gòu)建稅務(wù)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系，并設(shè)計(jì)了風(fēng)險(xiǎn)評(píng)價(jià)等級(jí)對(duì)應(yīng)表。然后，采用抽樣分析對(duì)比法對(duì)案例公司的企業(yè)所得稅稅務(wù)風(fēng)險(xiǎn)進(jìn)行風(fēng)險(xiǎn)評(píng)價(jià)，得出評(píng)價(jià)結(jié)果，迅速查找出風(fēng)險(xiǎn)控制點(diǎn)。最后，從企業(yè)內(nèi)部控制主要要素出發(fā)對(duì)案例公司進(jìn)一步提出了稅務(wù)風(fēng)險(xiǎn)控制措施建議。
[Abstract]:With the development of China's economy, the enterprise internal control and risk management is increasingly valued by the community. From our country enterprise internal control relevant regulatory requirements of the State Administration of Taxation perspective: in 2008, the State Administration of Taxation in the form of institutional reform in the large enterprise tax management department of.2009, the State Administration of Taxation from the framework of risk management in the United States COSO. Issued a "big corporate tax risk management guidelines (Trial)", which is a guiding document for the first time in China on the control of enterprise tax risk management formally issued. This indicates that China's tax risk management into a standardized track.
The administration of large enterprises designated contact Xiang Sheng tobacco companies as an example, the risk management and control of tax analysis of the current situation, in accordance with the existing tax laws and regulations, combined with the main business of Hunan tobacco industry, business management and business accounting, and in the last few years of daily management, tax evaluation and the relevant situation of tax inspection review, summary, analysis, selection of the possible specific tax risk, basically including the common point of tax risk may be involved in the enterprise daily accounting treatment, tax risk points each have universality and typicality, and try to build a practical, forward-looking and operability of the tax the risk of self-examination and control scheme.
At present, the research on China's tax risk management is still in the stage of theoretical research, the innovation of this paper is to analysis the typical case, as a practical study in the specific application. Firstly, the important point to find out the tax risk classified, divided into the categories of taxes tax risk evaluation index database. Secondly, according to the weight design the evaluation of library construction, tax risk evaluation index system by using the multi index comprehensive evaluation method, and design the risk assessment level corresponding to the table. Then, using the comparative analysis method of sampling the case company's income tax risk evaluation, according to the evaluation results, quickly find out the risk control points. Finally, from the enterprise internal control the main elements of the case company's proposed tax risk control measures.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.8;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 尹淑平;楊默如;;企業(yè)稅務(wù)風(fēng)險(xiǎn)成因及管理系統(tǒng)構(gòu)建[J];財(cái)會(huì)通訊;2009年29期

2 曹建新;詹長(zhǎng)杰;;論稅務(wù)風(fēng)險(xiǎn)管理與公司治理[J];財(cái)會(huì)月刊;2010年16期

3 李淑萍;論稅務(wù)風(fēng)險(xiǎn)的防范與機(jī)制創(chuàng)新[J];財(cái)貿(mào)經(jīng)濟(jì);2005年11期

4 李新成;;企業(yè)集團(tuán)稅務(wù)風(fēng)險(xiǎn)管理機(jī)制構(gòu)建[J];當(dāng)代經(jīng)濟(jì);2009年22期

5 邵強(qiáng),李友俊,田慶旺;綜合評(píng)價(jià)指標(biāo)體系構(gòu)建方法[J];大慶石油學(xué)院學(xué)報(bào);2004年03期

6 蓋地;周宇飛;;風(fēng)險(xiǎn)稅務(wù)籌劃決策方法探討[J];經(jīng)濟(jì)與管理研究;2007年06期

7 馬翠榮;;略論企業(yè)稅務(wù)風(fēng)險(xiǎn)管理[J];會(huì)計(jì)師;2009年07期

8 劉珍;;企業(yè)稅務(wù)風(fēng)險(xiǎn)績(jī)效評(píng)估研究[J];企業(yè)家天地下半月刊(理論版);2009年06期

9 尹淑平;;借鑒COSO風(fēng)險(xiǎn)管理理論 提高我國(guó)稅收遵從風(fēng)險(xiǎn)管理水平[J];稅務(wù)研究;2008年12期

10 張曉;;基于企業(yè)內(nèi)部控制制度的稅務(wù)風(fēng)險(xiǎn)管理[J];商業(yè)會(huì)計(jì);2010年01期

本文編號(hào)：1566161