【作者】 张敏；

【导师】 黄凤羽；

【作者基本信息】 天津财经大学 ， 公共管理（专业学位）， 2019， 硕士

【摘要】 经济全球化快速发展,大企业开始重视开展跨境业务,增强了关联交易,由于大企业在税收比重上处于“关键少数”的特殊地位,其潜在的税收风险所带来的影响巨大,如何更加有效地分配税收管理资源,提高税收征管的质量与效率,是未来我国税收风险管理领域需要重点解决的问题。文章首先阐述了税收风险管理的理论基础,之后展开对我国大企业税收风险管理方式的分析,包括属地化管理方式、专业化管理方式、集中化管理方式,再从天津市B区税务局入手,阐述了大企业的税收风险和纳税遵从情况、B区税务局大企业风险管理组织架构及管理实践情况,并针对两户大企业风险应对案例进行分析。通过分析,找出B区税务局大企业税收风险管理工作中存在的主要问题,包括风险识别精准度不高、信息化管理水平制约、纳税服务机制不完善、人力资源配置存在缺陷。对部分国外大企业税收风险管理的流程和体系进行了总结,将其中适合我国国情的部分予以了提炼,试图对B区税务局的大企业税收风险管理工作提出不同管理层级的完善建议。建议在国家、省级层面,全面梳理我国大型企业的税收风险管理流程,统一税收政策以及执行机制;在基层税务机关层次,应采取多手段提高税收风险识别准确性,依托现代化信息手段,优化机构及人员配置,形成税企合作的管理理念,提高税务管理人员的专业化程度。期望文章的研究结果能有助于我国大企业税收风险管理体系的构建,全面提升税收征管效率,促进大企业税收风险管理的规范化和标准化发展。更多还原

【Abstract】 With the rapid development of economic globalization,more and more large enterprises have begun to carry out cross-border business and enhanced related party transactions.As large enterprises are in a special position of "key minority" in the proportion of tax revenue,their potential tax risks bring the impact is huge.How to allocate tax management resources more effectively and improve the quality and efficiency of tax collection and management is the first problem that needs to be solved in the field of tax risk management in China in the future.This paper first expounds the theoretical basis of tax risk management,and then analyzes the current taxation risk management model of large enterprises in China,including localized management mode,specialized management mode,centralized management mode,and take Tianjin B District Taxation Bureau as an example,this paper introduces the tax risk and tax compliance of large companies,organizational structure and management practices of the taxation risk management of large enterprises in the B District Taxation Bureau,and analyzes the risk response cases of the two large enterprises.Through analysis,we find out the main problems in the taxation risk management of large enterprises in the B District Taxation Bureau,including the low accuracy of risk identification,the restriction of information management level,the imperfect taxation service mechanism,and the defects in human resource allocation.It summarizes the situation of some large companies’ tax risk management systems abroad and perfects the part suitable for China’s national conditions.Attempts were made to propose different management level recommendations for the taxation risk management of large enterprises in the B District Taxation Bureau.It is recommended to comprehensively sort out the tax risk management process of large enterprises in China at the national and provincial levels,and to harmonize tax policies and enforcement mechanisms.At the level of grassroots tax authorities,multiple measures should be taken to improve the accuracy of tax risk identification,and rely on modern information means to optimize institutions and staffing,forming a management concept of tax-enterprise cooperation,and improving the degree of specialization of tax administrators.It is expected that the research results of this paper can contribute to the construction of taxation risk management system for large enterprises in China,improve the efficiency of tax collection and management,promote the standardization of taxation risk management of large enterprises.更多还原