联系我们

论文查询结果	返回搜索

论文编号：	12750
作者编号：	2320190689
上传时间：	2021/12/7 20:57:12
中文题目：	T制鞋公司税务风险管理研究
英文题目：	Research on Tax Risk Management of T Shoe Company
指导老师：	宗先臻
中文关键字：	中小企业；税务风险；税务风险管理
英文关键字：	Small and Medium-sized Companies, Tax Exposure, Tax Exposure Management
中文摘要：	改革开放以来，我国的中小企业呈几何式增长，数量与实力都不断增强，在我国经济这个“蛋糕”中占有一席重要的位置，且发展呈上升趋势。我国已经意识到中小企业在经济发展中扮演着不可替代的角色，大力扶持其发展，但是中小企业在生产经营中仍然存在着不可忽视的税收风险。我国经济形势的发展和交易形式的不断增加，倒逼税收法制和税收法律不断更新完善、推陈出新，“金税”工程对涉税业务的全流程监控，使企业处理涉税活动的操作难度加大，提高了企业在纳税环节发生风险的概率。由于中小企业内控机制不健全，税务风险更易对中小企业造成致命打击。目前我国的相关研究成果更多是针对大型企业进行的研究，对中小企业关注较少，它们同样也需要进行税务风险管理的研究。 本文把T制鞋公司作为研究对象，结合现有的理论研究，对T制鞋公司的税务风险进行识别，分析T制鞋公司税务风险管理中存在的问题以及原因，并且从税务风险管理目标、调整业务经营模式、税务风险管理岗位、税务风险评估、税务风险应对、税务风险管理考核六方面着手针对问题提出了改善T制鞋公司税务风险管理工作的措施，优化T制鞋公司税务风险管理，有效地降低公司的税务风险，实现长远发展，提高企业自身价值。同时希望能够为其他中小制鞋企业以及其他行业的中小型企业提供一些借鉴和参考，提高制鞋行业整体的税务风险管理水平，促进行业健康长远地发展。
英文摘要：	Since the implementation of the reform and opening up policy，our country's small and medium-sized companies have developed quickly and their overall strength has been continuously enhanced. China attaches extraordinary importance to and actively supports the development of small and medium-sized companies, but there are still tax risks that cannot be ignored in small and medium-sized companies. With the acceleration of the legalization process of China's taxation system and the continuous improvement of taxation laws and regulations, the tax control system of the Golden Tax Phase III project makes it more complicated for companies to deal with tax-related businesses, which increases the risk of companies in the taxation process. At present, the existing research concerning tax risk mainly focuses on large companies. The research on tax revenue risk management is also of vital importance for small and medium-sized companies. This paper selects T shoe company, a representative of small and medium-sized companies, as the research target, and utilizes the theoretical in China and foreign countries to identify the tax risk, as well as the problems and reasons of its tax revenue risk management. This paper suggest systematic solutions to mend T shoes company’s tax revenue risk management, based upon analysis from the following six aspects, i.e. tax risk management objectives, adjustment of business operation mode, tax risk management positions, tax risk assessment, tax risk response system, and tax risk management assessment system. The purpose is to help the company to optimize the tax risk management system, reduce the company's tax risk, and achieve long-term development. At the same time, the author hopes to improve the overall tax revenue risk management standard and promote the sound and long-range development of the shoe making industry.
查看全文：	预览  下载(下载需要进行登录)