企业税务风险论文：Q集团税务风险管理研究

1、企业税务风险论文：Q集团税务风险管理研究【中文摘要】”安然”税务案件使安然公司倒闭,“毕马威”长达三年的税务案件使其失去大量市场份额,国内众多偷逃税案件给企业带来巨额损失。税务风险管理成为企业风险管理和公司治理的一项重要内容,在全面风险管理的背景下完善企业税务风险管理制度极为必要。对于税务风险管理的研究起于美国颁布的萨班斯法案,该法案第一次对税务风险管理提出了要求,在这之后,很多国外学者在理论和实践中进行了更深一步的研究。我国税务风险管理的研究在近几年才有所起色,国家税务总局2009年5月印发的大企业税务风险管理指引(试行),是我国企业税务风险管理工作的指引,但是无论是国外还是国内对税务风险管

2、理的研究都存在不足。特别是现有的研究多集中在理论方面,实际的案例研究较少。因此,本文选取Q集团为例研究企业税务风险管理。是希望在完善税务风险管理理论的同时对其他集团公司税务风险管理有所启发。本文认为企业税务风险包涵两方面涵义：一是企业多缴税的风险；二是企业少缴税的风险。企业税务风险管理不同于政府税务管理也不同于企业税务筹划,而是一个贯穿企业活动的过程。由于外部因素难以控制,COSO内部控制理论成为税务风险管理的理论基础。Q集团作为我国大型国有企业,其涉税业务复杂。利用纳税评估指标分析发现其税务风险较大,继而深入发掘税务风险的成因,并且针对这些原因提出了改进的建议。本文共六章：第一章为绪论,主要

3、介绍本文研究的背景、研究的和意义、研究的方法和思路、案例的选择、论文的主要内容和结构安排及国内外文献综述。第二章关于税务风险管理理论概述,包括税务风险的涵义、税务风险管理的涵义、风险管理相关理论,其中重点是介绍COSO内部控制理论。第三章介绍Q集团公司税务风险管理现状,包括Q集团及其纳税概况。第四章主要分析Q集团存税务风险,包括存在整体税务风险、增值税税务风险、所得税税务风险；另外,其重大涉税事项如关联交易、海外投资、费用的管理也存在税务风险。第五章重点分析Q集团税务风险形成的原因,外部原因和内部原因共同导致税务风险的产生。其中外部因素包原因括我国税收制度复杂多样、税收执法水平不高、税收政策不

4、断变动等因素；内部原因包括税务风险控制环境较差、税务风险评估指标体系不健全、税务风险评估方法不当、税务信息沟通不顺畅、税务风险监察流于形式。第六章为完善Q集团税务风险管理的建议,具体包括完善税务风险控制基础环境,建立有效的纳税评估指标体系,采取积极的税收风险控制策略,保证集团内外税务风险信息沟通顺畅,坚持内外结合的税务监察模式。【英文摘要】The tax case of Enron made it bankrupt, the tax case of the KPMG for 3 years made it lose lots of market share, numerous tax evas

5、ion cases bring enterprise huge losses in china. Tax risk management has become an important content in enterprise risk management as well as corporate governance. In the background of comprehensive risk management, it is necessary to perfect enterprise tax risk management system.The research of tax

6、 risk management began with Sarbanes Oxley act promulgated by United States. This bill has request tax risk management firstly, then many foreign scholars doing further research on this issue in both theory and practice. Our tax risk management research has progressed in recent years, the large ente

7、rprise tax risk management guidelines issued by the state administration of taxation on May 2009 has become the guide of enterprise tax risk management in our country. However whether domestic or abroad study to tax risk management is not enough. Especially now the research focus on the aspect of th

8、eory,but the actual case studies is fewer.So, this article taking Q group for example to research enterprise tax risk management. The purpose is to perfect tax risk management theory and bring some inspiration to other companies.Enterprise tax risk has two meanings:one is the risk of bearing much ta

9、xes, the other is the risk of bearing less taxes. The factors which influence Enterprise tax risk are both from external and internal. Enterprise tax risk management is different from government tax risk management and the corporate tax planning,it is a process throughout corporate activities. Due t

10、o external risk factors are uncontrolled, COSO Internal control theory provides theory basis for tax risk management. As a large state-owned enterprise, tax matters of Q group is complex. Using the tax assessment index to analyze its tax risk, find its tax risk is greater,then explore the causes of

11、tax risk deeply, in addition give some improvement suggestions to this problem.This article is divided into six parts:Chapter 1 is Introduction,including background and key issues, methods and ideas,research of domestic and overseas and so on. Chapter 2 is theory of enterprise tax risk management, i

12、ncluding the connotation of enterprise tax risk, the connotation of enterprise tax risk management and the theory of risk management,the Emphasis is content of COSO Internal control theory. Chapter 3 is about the situation of Q group tax risk management, including the general situation of Q group an

13、d the general situation of Q group tax risk management. Chapter 4 Mainly analyze Q group has larger tax risk, including its Overall tax risk, VAT tax risk, Income tax risk and Significant tax matters all have risk. Chapter 5 focuses on the causes of Q group tax risk,consider external factors and int

14、ernal factors which lead to the tax risk.The external factors include the tax system is complicated,the level of tax laws enforcement is not high,the tax laws changes frequently and so on. Moreover the internal factors including the base environment of tax risk control is bad, the tax assessment ind

15、ex system is defective, the methods of tax risk control are not appropriate, the Communication of tax risk information is not smooth and the tax supervision is formalism. Chapter 6 is the advice to perfect the risk management of Q group, including perfecting the base environment of tax risk control,

16、 establishing effective tax assessment index system, take aggressive strategy of tax risk control, ensure tax risk information of the group communicate smoothly both internal and external. Insist on the tax supervision mode with the Union of inside and outside.【关键词】企业税务风险 内部控制理论 纳税评估 Q集团【英文关键词】Enter

17、prise tax risk Internal control theory The tax assessment Q group【目录】Q集团税务风险管理研究摘要3-5ABSTRACT5-6第一章 绪论10-16一、研究背景目的及意义10-11(一) 研究背景10(二) 研究目的及意义10-11二、国内外研究综述11-14(一) 国外研究综述11-12(二) 国内研究综述12-13(三) 国内外研究述评13-14三、案例的选择14四、研究方法14-15五、研究思路15六、可能的创新和不足15-16第二章 企业税务风险管理基本理论16-21一、企业税务风险管理相关概念16-17(一) 企业税务

18、风险涵义16(二) 税务风险管理涵义16-17二、企业税务风险管理理论17-21(一) 风险管理理论的演进17-18(二) COSO内部控制理论18-21第三章 Q集团税务风险管理现状21-23一、Q集团公司概况21二、Q公司涉税概况21-23(一) 公司涉税品种及缴税概况21-22(二) 纳税风险管理机构概况22(三) 税收优惠政策22(四) 纳税筹划概况22-23第四章 Q集团主要税务风险分析23-34一、Q集团整体税务风险23-25(一) 主营业务收入变动率与主营业务利润变动率配比分析23-24(二) 主营业务收入变动率与主营业务费用变动率配比分析24(三) 主营业务成本变动率与主营业务利润变动率配比分析24-25(四) 总资产利润率、总资产周转率、销售利润率配比分析25二、Q集团增值税风险分析25-27(一) 生产型增值税税务风险26-27(二) 消费型增值税税务风险27三、Q集团所得税风险分析27-29(一) 所得税税负差异率27-28(二) 所得税税收贡献差异率28-29四、Q集团重大涉税事项税务风险分析29-34(一) 关联交易税务风险分析29-31(二) 海外投资税务风险分析31-32(三) 费用的管理税务风险分析32-34第五章 Q集团公司税务风险的成因34-42一、Q集团税务风险形成的外部原因34-3