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论文编号：	7567
作者编号：	2120132453
上传时间：	2015/6/15 16:48:02
中文题目：	W公司税务风险管理体系研究
英文题目：	Research Analysis on Tax Risk Management System in W Company
指导老师：	张晓农
中文关键字：	汽车制造公司;风险管理理论;内部控制;税务风险管理体系
英文关键字：	Automobile Manufacturing Corporations; Theory of Risk Management; Internal Control; Tax Risk Management System
中文摘要：	在国家的行政管理体制当中，税收的作用在于形成财政收入。而其中所涉及的风险是政府所着重监管的部分。而至于企业的层面，企业在运行的过程当中，所涉及到税负的部分是否符合法规的要求，是否存在不确定的风险，对企业经营会产生重大影响。尤其对汽车行业，作为国民支柱产业，它是典型的资本密集和技术密集的产业，因而有着经济引擎性的作用。近年来汽车产业高速发展过程中，随着商业模式不断推陈出新，会带来一系列的管理问题，其中风险管理、尤其是税务风险的管理薄弱问题更为突出。为此，在依法合规的前提下，对汽车制造公司的税务风险管理体系进行科学规划、合理设计，既能管理好税务风险，为企业创造一个宽松健康的外部环境，又能合理降低企业的税收成本，有力地促进了汽车制造公司持续、稳定发展。本文的研究目的在于根据当前中国汽车制造公司面临的环境，在国内外企业风险管理理论及相关管理技术、方法研究的基础上，结合中国国情和税务风险管理中存在的问题，引入全面风险管理理念和基于COSO内部控制管理框架的管理技术及多元化的管理方法，提出适用于汽车制造公司具有针对性和可行性的税务风险管理模式。研究基于风险管理理论基础上的税务风险管理模式的理念、体系结构、运作支撑平台，同时还将研究成果应用于实际企业的税务风险管理变革中，以有效地指导具体企业的税务风险管理。本研究所提出的税务风险管理模式，对于指导汽车制造公司税务风险管理运作具有重要的参考价值，对于目前税务风险管理管理薄弱的大多数国有企业和由国有企业改制的民营企业的税务风险管理改革有一定的借鉴性。通过相关文献综述，可以将税务风险的内容概括为以下部分：如何识别和评估风险的存在，以及针对企业的税收支出进行不确定性管理，从而最小化税负支出。本文的阐述也从这个角度开始切入，从风险管理的现状出发，简述了内部风险控制、财务管理、成本控制对实现税务风险管理目标的影响。其次站在汽车制造业公司的角度，分析其风险特征，提出了汽车制造公司构建税务风险管理体系的主要内容。从控制环境上，要营造一个健康的税务风险企业文化氛围。从控制活动方面，以税务风险管理制度为载体，建立分层管理级次，并通过清晰的责、权、利划分及考核，来保障管理制度的执行效果。在技术手段上，通过信息化系统来提升管理效率。本文以汽车业的典型代表W汽车制造公司作为切入点，针对于W公司对税务风险的认知，来探讨如何建立适合W公司的税务风险管理体系，并从税务风险识别、分析、控制及应对和监控等方面，分析该公司税务风险管理的具体策略和方法，以此来保障W公司的税务风险管理体系能有效运行。
英文摘要：	Tax revenue is the primary source of national fiscal incomes; and government place a key focus on collection of tax. The tax risk, refers to failures to comply with tax laws and regulations in the enterprise’s process of production and operation, which brings uncertainties to the future of enterprise. The automobile manufacturing industry, a capital intensive and technology intensive industry, has become one of the main industries of Chinese national economy in recent years. With the rapid development of automobile industry, the automobile industry will generate new business operating models and management issues, which may bring more potencial challenges and uncertainties in this industry. Therefore, to design a tax risk management system in accordance with national finance regulations and tax laws, catering the characteristics and development trends of automobile manufacturing corporations, would become quite crucial for the healthy development for this industry. By doing that, the operating players in this industry can not only ensure compliance to tax laws and regulations, but also reduce the actual tax burden through proper tax planning for players in this industry, which would ultimately propel a healthy development of this industry. The main purpose of this article is to articulate tax risk management methodology for automobile production industries by analyzing the current environment and challenges faced by Chinese players as well as leveraging related risk management tools and methodologies. This article has quoted and expanded some ideas from "Total Risk Management System" and COSO Internal Control Management Guidelines". This article is formed on the basis of tax risk management module of the " Theory of Risk Management " but expand it to cover pragmatic issues arising from real operations of companies. Principles discussed in this article should have references for key players when they build up tax risk management system, especially those SoEs and Private Owned Corporations with weak tax risk management system. Through various quotations made in this article, tax risk management can be summarized as identification, assessment of tax management risk and proactively managing the uncertainties in order to minimize tax risk and maximize the value of companies. This article begins with current situation of tax risk management in automobile production industry and discussed the impact of internal control, finance management and cost control on tax risk management objective. The article then bring the discussion around key elements to be built to form the tax risk management for automobile production industry. Tax risk management system can only be built with a healthy culture from the perspective of control environment and clear segregation of duties to ensure its execution. The tax risk management system would also use technology or it system to manage and improve operational efficiency. This article analyze Company A as an example to lead its readers to understand how to identify and analyse issues arising from tax risk management system, how to deal with tax risk and tax audit so that the readers can truly appreciate how to build up a sound tax risk management system.
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