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论文编号：	11055
作者编号：	2320170745
上传时间：	2019/12/4 20:07:21
中文题目：	外贸综合服务企业M公司税务风险管理研究
英文题目：	Tax Risk Management Research on M Export Integrated Service Company
指导老师：	张晓农
中文关键字：	税务风险;外贸综合服务企业;税务风险管理
英文关键字：	Tax risk; Export integrated service company; Tax risk management
中文摘要：	出口贸易作为当前拉动经济增长的“三驾马车”之一，在整体经济结构中占据重要地位。当前，国家出台了一系列扶持出口贸易的相关政策，外贸综合服务平台作为复合型新兴行业，正是在这样的宏观环境下应运而生，其业务模式是出口贸易、经纪代理、金融服务等多种经营模式的有机结合。当前，外贸综合服务企业作为新兴业态，针对这一行业的相关财务管理模式及税务风险研究正处于起步阶段。 本文选取了具有代表性的外贸综合服务企业M公司作为研究对象，外贸综合服务企业适用的税收政策自2014年起几经调整，在企业应对政策调整的过程中，也暴露出了一系列的税务风险点。其中有的风险点随着企业税务风险管理模式的不断完善已经得到有效的控制，而有的风险点截至目前依然存在。在深化增值税改革政策不断推进的情况下，更多的企业税务风险问题已经逐步暴露出来。本文选取作为研究案例的M公司，是由传统出口型国有企业控股的全资子公司，是设立较早、规模较大的外贸综合服务平台，近年来发展十分迅速，业务模式具有代表性。对该公司各个经营阶段的财务管理状况和税务风险的研究具有一定的代表性，可以为该企业在现行税收政策下的税务风险管理和未来财务决策提供参考。 研究过程中发现，M公司在业务流程、会计核算、纳税申报等环节都存在一定的税务风险隐患。M公司现行的税务风险管理体系在过去几年的经营中发挥了积极的作用，但同时也存在进一步改进的空间。针对M公司税务风险管理展开的研究对同类型外贸综合服务企业的税务风险控制具有积极的意义。
英文摘要：	As one of the “troikas” that currently driving economic growth, export trade has an important role in the structure of the economy as a whole. At present, China has issued a series of policies to support export trade. As a compound-type emerging industry, export integrated service company came into being under such a macro environment. Export integrated service company is a service platform that can consolidate scattered service resources of different sorts for cross border trade and financing to provide professional services including customs clearance, logistics and financing services. Export integrated service company, as a new form of trade, research on its financial management model and tax risk is just underway in our country. This paper selected M company, a representative Export integrated service company, as the research object. The tax policies applicable to export integrated service company have been adjusted several times since 2014, and a series of tax risk points have been exposed in the process of enterprises responding to the policy adjustment. Some risk points have been effectively controlled with the continuous improvement of enterprise tax risk management mode, while some risk points still exist up to now. With the deepening of VAT reform policy, more tax risks of enterprises have been gradually exposed. Over the past decade, M company has been a continuous force to drive the innovation of Chinese traditional model of cross border trade, via its practices to bring business process operations online and hence to set up credit system for the enterprises based on the data it gathers. It is a wholly-owned subsidiary controlled by traditional export-oriented state-owned enterprises and an early and large-scale export integrated service company. The research on the financial management status and tax risks of M company at various stages of operation is representative, which can provide references for the tax risk management and future financial decisions of the company under the current tax policies. It is found that M company has certain hidden tax risks in business process, accounting, tax declaration and other important aspects. The current tax risk management system of M company has played an active role in the past few years, but there is still room for further improvement. The research on the tax risk management of M company is of positive significance to the tax risk control of the same type of export integrated service company.
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