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论文编号：	6525
作者编号：	2220120350
上传时间：	2014/6/13 16:21:32
中文题目：	M银行某分行税务风险管理研究
英文题目：	Research on tax risk management of a provincial branch of the M Bank
指导老师：	张晓农
中文关键字：	商业银行；一级分行；税务风险管理
英文关键字：	Commercial bank；Provincial Branch；Tax Risk Management
中文摘要：	商业银行有计划地制定和实施税务风险管理，能够有效降低税务风险，实现税银双赢。商业银行实施有效的税务风险管理，需要商业银行各层级共同来完成。一级分行是商业银行层级关系中承上启下的重要一层，其税务风险管理的到位与否，直接影响商业银行税务风险管理体系的健全程度。本文以税务风险管理相关理论为基础，对M银行某分行税务风险管理展开研究。经研究，M银行某分行税务风险管理总体上是合格的。其中，M银行某分行税务风险管理意识良好，重视税务风险管理制度建设，税务管理组织设置科学，税务风险事前管理基本到位，不存在重大问题。但是，M银行某分行税务风险事中和事后管理还有所欠缺。税务风险事中管理存在的问题突出体现在税务管理操作流程风险控制精细度不足和涉税信息沟通渠道不畅两方面。税务风险事后管理存在的问题突出体现在对纳税状况评估分析重视度不够方面。针对以上问题，M银行某分行应通过构建业务流程税务风险控制图和整理税务事项备案审批办事指南来细化税务管理操作流程，通过健全税务联络员沟通机制和搭建重大税务风险报告平台来优化涉税信息沟通渠道，完善税务风险事中管理。M银行某分行应主动加强税收自查，强化重要税种的纳税评估分析，完善税务风险事后管理。M银行某分行税务风险管理机制侧重于纳税之前的税务风险防范，比较忽视纳税之后的税务风险防范。因此，本文在兼顾优化税务风险事中管理的同时，重点对M银行某分行通过重要税种纳税评估完善税务风险事后管理进行了阐述。通过对营业税评估分析，M银行某分行营业税的纳税情况暂时不存在重大风险，但与该地区同类型商业银行相比，营业税税负偏高，应注意优化营业收入结构，合理适当地降低营业税税负。
英文摘要：	Commercial banks to implement tax risk management, can effectively reduce the tax risk. Provincial branches of commercial banks is an important layer of hierarchical relationships nexus. Provincial branches of commercial banks to implement tax risk management, directly affect the tax risk management of commercial banks. In this paper, by studying the provincial branch of the M Bank to implement tax risk management that is qualified on the overall. However, the provincial branch of the M Bank to implement tax risk management also has some problems. For example, tax management operation process is imperfect. Tax Information communication is not enough. Tax assessment is ignored. To solve the above problems, the provincial branch of the M Bank should build the tax risk control charts, and organize the tax matters guide, and improve communication between the tax department and the business department, and set up the tax risk reporting platform, and strengthen tax assessment. This article focuses on the tax assessment are described. Through the analysis, there is no sales tax risks. However, compared with the same type of commercial banks in the region, tax burden is higher. The provincial branch of the M Bank should optimize revenue structure and reduce the tax burden.
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