联系我们

论文查询结果	返回搜索

论文编号：	9583
作者编号：	2120152949
上传时间：	2017/12/7 15:28:42
中文题目：	CS市地税局税源管理风险识别体系优化研究
英文题目：	Research on the optimization of tax source management risk identification system of CS city local taxation bureau
指导老师：	李莉
中文关键字：	税源管理风险；风险识别；财务报表分析指标
英文关键字：	Tax source management risks; Risk identification ; Financial statement analysis indicators
中文摘要：	摘要税收不仅为一国的财政收入提供重要支撑，更为宏观经济调控提供重要手段。我国的经济发展已经进入了新的阶段，“经济新常态”将成为经济运行的新体系，在“供给侧改革”的形势下，在经济转轨和制度改革的过程中，“三去一补”等政策的提出使很多企业面临前所未有的压力和挑战。在这种背景下很多企业更有动机隐瞒企业的不利信息。尤其是在经济较为落后的基层地区，企业容易铤而走险，通过虚假申报偷税漏税，减少经济压力。企业财务信息申报失真增加了税务机关税收征管的难度，可能引发税款流失等一系列风险，导致税务机关税源管理风险增加，因此，如何有效地识别税源管理风险、降低税源管理风险发生的可能性是税务机关亟待解决的问题。本文从税源管理风险的定义出发，界定了税源管理风险的具体内容。以CS市地方税务局为例，对案例机关进行深入分析，指出其在税源管理风险识别过程中存在的问题，并有针对性地剖析其形成原因。本文研究的税源管理风险识别问题属于风险管理的范畴，因此，本文借鉴COSO风险管理框架的思想和理念，利用财务报表分析方法，设计了CS市地方税务局税源管理风险识别体系优化方案。通过目标设定、信息采集、识别风险等流程，给出了优化税源管理风险识别体系可行的解决办法。在整个方案的设计过程中，基于财务报表、基于企业实际经营数据、基于综合指标建立了较为完善的风险识别体系，一定程度上解决了税务人员财务专业水平不高的问题。有助于税务人员更好地进行风险识别。通过两个案例分析，利用其数据验证了该方案的有效性。同时也提出了实施方案的保障措施，为CS市地方税务局在完善税源管理风险识别体系提供了具体的、可行的方案。 关键词：税源管理风险；风险识别；财务报表分析指标
英文摘要：	Abstract Taxation not only provides important support for a country's fiscal revenue, but also provides important means for macroeconomic control. Our country's economic development has entered a new stage, the "new normal" economy will become a new mode of economic operation, Under the situation of "supply-side reform", in the process of economic transition and institutional reform, the policy of capacity reduction, de-stocking, deleveraging and improving underdeveloped areas has put many enterprises under unprecedented pressure and challenges. In this context, many companies are more motivated to conceal the negative information of the enterprise. Especially in the poorer areas of the economy, companies are prone to take risks, tax evasion through false reporting, and reduce economic pressure. Enterprise financial information distortion increased the difficulty of the tax authorities to tax collection and administration, could cause loss of tax and a series of risk, increase tax authorities of tax source management risk, therefore, how to effectively identify the tax source management risk, to reduce the possibility of tax source management risk is an urgent problem in the tax authorities. This paper, from the definition of tax source management risks risk, defines the specific contents of tax source management risks. Taking the local taxation bureau of CS city as an example, makes an in-depth analysis of the case department, points out the problems existing in the process of tax source management risk identification, and analyzes the causes of the problems. The risk identification of tax source management in this paper belongs to the category of risk management .On this basis, this paper draw lessons from the COSO risk management framework of thoughts and use the method of financial statement analysis, the scheme of the tax source management risk identification system of local taxation bureau in CS city was designed.Through a series of process,such as goal setting, information collection, identification of risk, risk management, this paper gives a feasible solution to optimize the tax source management risk identification system.In the identification of risk part, From the perspective of financial statement analysis, this paper based on the financial statement, based on the actual operation data of enterprises and based on the comprehensive index, a relatively complete risk identification system is established. Solved the problems of the tax officer’s low standard of financial professional in some degree and can better carry out the risk identification through financial indicators . By selecting two cases, the validity of the scheme was verified by its data. At the same time, it also puts forward the guarantee measures for the implementation of the scheme, and provides a concrete and feasible scheme for the local taxation bureau of CS city to improve the identification system of tax source management risk. Key Words: Tax source management risks; Risk identification ; Financial statement analysis indicators
查看全文：	预览  下载(下载需要进行登录)