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论文编号：	9057
作者编号：	2220150435
上传时间：	2017/6/4 19:54:34
中文题目：	企业集团视角下子公司的税务风险评价研究——以MK百货集团为例
英文题目：	Tax Risk Assessment Research of subsidiary company''s based on Enterprise Group Perspective：MK department store group as an example
指导老师：	王全喜
中文关键字：	企业集团;子公司;税务风险评价
英文关键字：	Enterprise group; Subsidiary company; Tax risk evaluation
中文摘要：	本文分析了激烈的市场竞争带来社会经济格局的巨变，拥有巨额资本实力和庞大组织结构的企业集团迅速崛起，遍布全球，成为世界经济蓬勃发展的巨大推手。然而，由于企业集团税源巨大，在日益高效、严格的反避税稽查中，越来越受税务机关重视，税务风险与日俱增。同时，国资委下发的[2009]90号文件《大企业税务风险管理指引》中强调，国有企业集团可以参照指引定期进行内部税务风险评估，加强日常监测，完善税务风险配套管理制度。为此，本文以国有性质的MK百货集团为例，为其发生过税务风险事件，具有税务风险疑点的子公司A设计了一套评价模型并进行案例分析。由于MK百货集团下属子公司地理位置与行业类型相同，所以模型在集团内具有普遍适度性，可以在集团内进行税务风险管理日常监测时使用，初步找出疑似税务风险的子公司，然后再有针对性的对其作进一步的审计或者检查，来确定是否存在税收问题。文章首先重点解读风险和风险管理的涵义、企业集团母子公司的定义以及税务风险的界定，然后介绍了MK集团经营现状并分析了税务风险管理问题及成因。后面在模型的设计上，考虑到MK集团经营类型是商品零售业企业，主要涉税品种是增值税和企业所得税，故以增值税和企业所得税两大税种为主，综合评价指标为辅构建评价指标模型体系。为增强模式的适度性，考虑到商品零售业企业的特点，采用对比分析法选取同行业比对性较强的财务指标，匹配相应的行业参考值组成模型。本文采用文献研究法、比较研究法、归纳和推理法、案例分析法进行研究，在构建企业集团子公司税务风险评价指标模型后，进一步税务风险进行等级判断。创新之处是从企业集团的视角出发，研究子公司税务风险，设计评价指标并完善企业集团内税务风险评价体系，有助于从新角度探究集团税务风险评价问题。在研究中注重理论研究同实证研究相结合，使研究更具现实意义。
英文摘要：	This paper analyzes the fierce market competition changes of social economy, has a huge capital strength and the rapid rise of large organization structure of enterprise groups, all over the world, to become the world's great driving force of economic booming. However, due to the large enterprise group tax sources, in an increasingly efficient, strict anti-avoidance auditing, more and more by the tax authority, tax risk is growing. For this, this article stands in enterprise group, the parent company's point of view, the value-added tax and enterprise income tax tax risk evaluation model for research, aimed at group subsidiary company tax risk assessment and management to provide ideas and reference. The second chapter mainly interpreted the meaning of risk and risk management, the definition of enterprise group subsidiary company, and the definition of tax risk. The third chapter from related party transactions and transfer pricing and overseas investment analysis of the cause, a subsidiary of tax risk, and further from tax risk management idea lag, mismanagement by the tax authorities, tax planning and internal control system is not sound, etc, detailed the subsidiary tax risk causes. Chapter four firstly identify group, a subsidiary of tax risk points, then to value-added tax and enterprise income tax for two big tax building evaluation index model analysis, and risk grade evaluation, finally expounds the perfect enterprise group of tax risk management measures. Fifth chapter to MK department group, A subsidiary of A as an example, the group, A subsidiary of the disclosed operation data for empirical analysis above index model. The sixth chapter after empirical analysis conclusions and research improvements. This article USES the literature method, comparison method, system analysis method is studied, in building enterprise group, a subsidiary of tax risk evaluation index model, further tax risk level of judgment. Novel from the Angle of view of the enterprise group, the analysis of the cause of the subsidiary's tax risk, on the basis of the further study of tax risk assessment indicators and building tax risk evaluation system in enterprise group, help from the new perspective to explore group tax risk evaluation. In addition, in the study, combining theoretical research with empirical research, make the research more practical significance and guiding significance.
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