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论文编号：	8843
作者编号：	2220140363
上传时间：	2016/12/9 8:35:36
中文题目：	T市烟草商业公司税务风险控制研究
英文题目：	Study on the Tobacco Business Enterprise’s Tax Risk Control
指导老师：	王全喜
中文关键字：	税务风险;内部控制;风险管理
英文关键字：	Tax Risk;Internal Control;Risk Management
中文摘要：	近年来许多企业的税务风险管理都存在或多或少的问题。然而目前国内企业对税务风险管理相关知识的普及程度还远远不够，更不用说将之用于实践。这就会导致税务检查的过程中出现各种不合规的问题，对企业的经营、利益和信誉造成一定的损失。对税务风险的重视程度不足，不仅会对企业造成经济上的损失，加重企业的税收成本，严重的甚至会关系到企业经营目标的实现。由此可见，加强当今国内企业税务风险的控制是非常有必要的。烟草行业是非常具有特殊性的一个行业，组织结构颇为复杂，涉税种类繁多，其财务处理流程和税务特性也就比较特别。各地下属烟草商业公司也是拥有自己独立的核算体系，与当地总公司之间的关系也较为复杂，从而税务风险具有本身的特点。本文从三个角度对烟草行业的税务风险特征进行了归纳和分析，从不同来源、不同涉税环节和不同性质的视角出发，举例说明了T市烟草公司的各项涉税风险点。之后提出T市烟草公司当前税务风险控制存在的问题及原因，包括相关内控制度不完善、员工税务风险意识不强、未配备专业的税务风险管理机构或人员、信息化管理系统中缺少税务管理模块、没有进行有效的风险识别以及税务风险控制体系不完善等六个方面，并对相关的风险点进行分析，找出症结所在。之后在发现出的问题基础上，有针对性地提出解决问题的思路及做法。包括如何设立税务风险部门、收集税务风险管理初始信息、归纳税务风险点和建立健全税务风险控制流程等等。本文主要的研究意义在于：其一，有利于公司规避税务风险，及时发现税务存在的问题，避免造成经济损失。其二，帮助公司合理降低税务成本，创造更高税务价值和社会价值。其三，帮助公司健全内控制度，实现价值最大化的目标。我国烟草商业企业是拥有自身行业特性的企业，组织结构和涉税业务等都与其他企业不尽相同，税务也较为复杂。所以在税务风险的管理和控制上也就更加需要合理的规划和设计。本文旨在揭示烟草商业企业的税务风险，为加强烟草商业企业的税务风险控制提出一些合理化建议，为我国烟草商业企业的发展和税务风险控制体系的构建尽微薄之力。
英文摘要：	Enterprise tax risk management occurred in many enterprises in recent years . However, the current domestic enterprises to the popularity of tax risk management related knowledge is not enough, let alone the practice. This will lead to a variety of non-compliance problems in the process of tax inspection, caused negative impact on business operations, profit and credibility. Insufficient emphasis on tax risk, not only will the enterprise caused economic losses, increased tax costs, in serious cases, related to the achievement of business objectives. Thus, to strengthen control of today's domestic corporate tax risk is very necessary. Tobacco industry is a very specific industry, the organizational structure is quite complex, with a wide range of tax-related, its financial processing and taxation characteristics are also more special. Tobacco companies around the subordinate also has its own independent accounting system, and the relationship between the local head office is also more complex, so tax risk has its own characteristics. In this paper, the tax risk characteristics of tobacco industry are summarized and analyzed from three perspectives. From the different sources, different tax-related links and different perspectives, this paper illustrates the tax risk points of tobacco companies in T City. After that, the problems and reasons of the current tax risk control of T City Tobacco Company are put forward, including the imperfection of relevant internal control system, the weak awareness of tax risk of employees, the lack of professional tax risk management institution or personnel, lack of tax management module in information management system , There is no effective risk identification and tax risk control system is not perfect through six aspects, and analysis of the relevant risk points, to identify the crux of the problem. The next step is to find out the problems on the basis of a targeted solution to the idea and practice. Including how to set up the tax risk department, collect the initial information of tax risk management, summarize the tax risk points and establish and perfect the tax risk control process and so on. The main significance of this study lies in: First, help companies to avoid tax risks, identified a problem in tax in a timely manner to avoid causing economic losses. Second, help the companies reduces the tax revenue cost, higher taxation and social values. Third, help companies improve the internal control system, and achieve the goal of value maximization. China's tobacco industry, commercial enterprises have their own characteristics of enterprises, organizational structure and tax-related business and other businesses are all different, the tax is also more complicated. So in the management and control of the risks of tax will be more need for rational planning and design. This article aims to reveal the tobacco tax risk commercial enterprises, in order to strengthen the business enterprise tax risk tobacco control, put forward some reasonable suggestions for the construction of China's tobacco business enterprises and the development of tax risk control system to make modest.
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