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论文编号：	14151
作者编号：	2320213939
上传时间：	2023/12/6 20:41:24
中文题目：	H区税务局棉花加工企业税收风险识别问题研究
英文题目：	Research on tax risk identification of cotton processing enterprises of H District Taxation Bureau
指导老师：	王志红
中文关键字：	税收风险；风险识别；指标分析法；棉花加工企业
英文关键字：	tax risk; risk identification; indicator analysis method; Cotton processing enterprise
中文摘要：	摘要 作为国家财政收入的重要来源，税收有着调控经济运行、调节收入分配、监督经济活动等职能，在国家治理中起到了基础性、支柱性和保障性作用。为提高纳税人缴费人税收遵从度，保障税收收入，税收风险管理逐渐成为税收机关的一项重点任务。本文旨在通过对H区税务局棉花加工企业税收风险识别现状进行综合分析，发现目前采取的风险识别方法存在的各类问题。寻找问题背后的原因，针对性提出改进措施，已达到促进税收风险管理工作完善的效果。 在中外专家学者对风险管理和税收风险识别相关理论基础上，创造性地研究农产品加工行业的税收风险识别，运用指标分析法构建税收风险识别体系。本文以基层税收实践为依据，从H区税务局在棉花加工企业税收风险识别方面存在的问题入手，选择H区税务局接到的风险任务为例，结合风险管理团队的分析研判结果，说明目前使用的风险识别方法已经不能满足税收征管需求。然后，结合风险管理人员的反馈和实际运用结果，查找风险识别问题背后存在的具体原因。最后，根据棉花加工行业特点以及风险管理理论基础，改进完善目前风险识别方法，设置合理预警值，建立起切实可行的税收风险识别模型，并通过层次分析法确定指标权重并进行赋分，科学评估税收风险等级，准确筛查出税收风险较高的企业，并通过历史案例验证模型的可行性，取得了预期效果。 关键词：税收风险；风险识别；指标分析法；棉花加工企业
英文摘要：	Abstract As an important source of state fiscal revenue, taxation has the functions of regulating economic operation, regulating income distribution, and supervising economic activities, and plays a basic, pillar and guarantee role in national governance. In order to improve the tax compliance of taxpayers and payers and protect tax revenue, tax risk management has gradually become a key task of tax authorities. The purpose of this paper is to comprehensively analyze the current situation of tax risk identification of cotton processing enterprises in the Taxation Bureau of District H, and find out various problems in the current risk identification methods. Finding the reasons behind the problems and proposing targeted improvement measures have achieved the effect of promoting the improvement of tax risk management. On the basis of the theories of risk management and tax risk identification by Chinese and foreign experts and scholars, this paper creatively studies the tax risk identification of the agricultural product processing industry, and uses the index analysis method to construct a tax risk identification system. Based on the practice of grassroots taxation, this paper starts from the problems existing in the tax risk identification of cotton processing enterprises in the tax bureau of District H, selects the risk task received by the tax bureau of District H as an example, and combines the analysis and judgment results of the risk management team to show that the risk identification method currently used can no longer meet the needs of tax collection and management. Then, based on the feedback from risk managers and the results of actual application, the specific reasons behind the risk identification problems are found. Finally, according to the characteristics of the cotton processing industry and the theoretical basis of risk management, the current risk identification method was improved and improved, a reasonable early warning value was set, a feasible tax risk identification model was established, and the index weight was determined and assigned by analytic hierarchy process, the tax risk level was scientifically evaluated, the enterprises with high tax risk were accurately screened, and the feasibility of the model was verified through historical cases, and the expected results were obtained. Key Words: tax risk; risk identification; indicator analysis method; Cotton processing enterprise
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