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论文编号：	11535
作者编号：	2320170797
上传时间：	2020/4/15 14:19:12
中文题目：	建筑企业税务风险管理研究-以B建工集团为例
英文题目：	Research on Tax Risk Management of Construction Enterprises-A Case Study of B Construction Group
指导老师：	张继勋、阎立新
中文关键字：	税务风险；建筑企业；风险管理
英文关键字：	Tax Risk; Construction Enterprise; Risk Management
中文摘要：	建筑企业在过去的几十年间为我国的经济建设做出了极大的贡献，伴随市场经济的持续发展，建筑公司在当前的财政收入体系中有较高的占比，是税收的主要来源之一。然而，建筑企业与我国城市建设、国民经济等息息相关，涉税面广，组织结构复杂、政策敏感度较高，因此，对于企业的税务风险管理提出了更高的要求。尤其是“营改增”之后，打破了传统的行业税务管理模式，为企业的税务管理体系带来了新的考验。 本文选取B建工集团为研究对象，在全面风险管理理论的指导下对企业税务风险管理体系的构建和运用展开研究，剖析B建工集团的涉税情况，定性和定量地充分识别其税务风险和相应的管理特征，同时明确优化B建工集团税务风险管理体系各要素的操作手段，旨在对B建工集团税务风险管理的各个环节加以控制。采用理论结合实践的研究方法，结合2017年最新版COSO-ERM框架理念，依托成熟的全面风险管理理论，通过B建工集团财务报表分析、涉税情况及税负的测算，在充分调研、问卷调查和案例分析的基础上，对其税务管理风险存在的问题进行分析。 通过本文的研究发现，B建工集团缺乏完善成熟的税务风险管理体系，尤其是在当前“营改增”深化改革的局面下对于税务风险管理的意识有待进一步加强，在新的税务管理体制背景下，现行税务风险管理体系不能有效适应新版企业风险管理框架，对于企业的税务风险不能做到及时的预警和防控。针对这一现象，本文结合B建工集团税务风险管理的现状，以及现行的税务管理体系，从企业的税务风险预警机制、应对税制变动的响应机制以及税务管理链条等角度出发提出相应的保障措施，以此为大型建筑企业税务风险管理工作的开展提供操作指南，并供行业其他企业借鉴。
英文摘要：	Construction enterprises have made great contributions to China's economic construction in the past decades. With the continuous development of market economy, construction companies have a high proportion in the current fiscal revenue system and are one of the main sources of tax. However, construction enterprises are closely related to China's urban construction and national economy, with a wide range of tax-related areas, complex organizational structure and high policy sensitivity. Therefore, higher requirements are put forward for enterprise tax risk management. Especially after "replacing business tax with value-added tax", it broke the traditional tax management mode and brought a new test to the enterprise's tax management system. This article selects B construction group as the research object, under the guidance of comprehensive risk management theory to the enterprise to build and use of tax risk management system research, analyze the B construction group of tax-related cases, qualitative and quantitative to fully recognize its tax risk and the corresponding management features, at the same time clear optimized construction group B operation means of tax risk management system elements, to B construction group tax controlled all aspects of risk management. Based on the mature theory of comprehensive risk management and the analysis of financial statements, At the same time, combined with the latest version of COSO-ERM framework concept in 2017.tax-related situation and calculation of tax burden of B construction group, Based on the full investigation, questionnaire survey and case analysis, this paper analyzes the problems in the risk of tax management. Through the study of this article found that B construction group lacks a mature system of tax risk management, especially in the current situation of deepening reform in camp "change" for consciousness remains to be further strengthen tax risk management，under the background of the new tax management system, the current tax risk management system cannot effectively adapt to the new enterprise risk management framework, for enterprise's tax risk can't be a timely warning and prevention and control. In reaction to the phenomenon, this paper B construction group the present situation of tax risk management, as well as the current tax management system, from the enterprise's tax risk early warning mechanism, deal with tax changes the response mechanism of the tax management chain perspective and put forward the corresponding safeguard measures, as a large construction enterprise risk management work of taxation provide operational guidelines, and provide reference for the industry other enterprise.
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