【作者】 陈红；

【导师】 李维萍；

【作者基本信息】 东北财经大学 ， 税务硕士（专业学位）， 2020， 硕士

【摘要】 近些年来,北京、上海等各大城市相继出现了一些汽车4S店关闭的现象。全国工商联汽车经销商商会公布的数据显示,现在绝大多数的经销商是亏损的。车市在激烈的竞争过程中,使得有些4S店因无法适应环境的变化而被淘汰出局。汽车4S店面对利润不断下降,甚至出现亏损的严峻局面,他们为了经营好,抢占一定的市场份额,纷纷开展了形式多样的促销活动。另外,再加上其本身业务繁多,增值税适用税率多样,所以,4S店很容易出现增值税税务风险。对于汽车4S店来说,如果不能尽快的采取防范措施,将增值税税务风险控制在一定的范围之内,那么不仅要承担相应的经济损失,而且还要承担声誉损失。因此,本文以D汽车4S店为研究对象,通过对D汽车4S店进行实地调查,与财务人员多次沟通,进而对其在经营过程中存在的增值税税务风险点进行了详细分析,并提出了相应的防范建议。由于在对D汽车4S店调研过程中,发现D汽车4S店存在的有些增值税税务风险在其他4S店也同样存在。所以,提出完善D汽车4S店增值税税务风险管理的建议,希望也能为其他4S店提供一些参考。本文共分为5部分。第1部分引言。主要介绍了论文的研究背景及意义、国内外研究文献综述、调查内容和方法、创新点与不足。第2部分企业税务风险管理的一般分析。主要介绍了企业税务风险的一般分析以及税务风险管理的理论分析。前者包括企业税务风险及损失、企业税务风险的影响因素。后者包括信息不对称理论、全面风险管理理论、税务风险管理框架。第3部分D汽车4S店增值税税务风险管理的调查分析。主要介绍了 D汽车4S店基本情况和税务风险管理现状。其中基本情况包括:D汽车4S店的基本业务、组织架构、经营以及涉税情况。税务风险管理现状主要有机构设置和人员配备情况、税务风险考评机制以及税务风险评估等方面。第4部分D汽车4S店增值税税务风险及成因。按照业务介绍了 D汽车4S店在处理过程中存在的增值税税务风险。在销售业务中,包括卖车赠送礼品、代办服务、厂家返利等存在的税务风险;在售后业务中,包括拖车服务、积分兑换等存在的税务风险;在其他业务中,包括取得发票、处理废品时存在的税务风险。除此之外,介绍了 D汽车4S店造成税务风险的内外部因素。第5部分加强D汽车4S店增值税税务风险管理的建议。该部分主要是根据前面分析的D汽车4S店存在的增值税税务风险点提出了防范建议。一方面,从汽车D汽车4S店内控方面提出相关的建议,主要包括:完善税务风险管理环境、加强税务风险评估、建立税务风险沟通机制;另一方面,针对涉税业务处理提出了防范建议。更多还原

【Abstract】 In recent years,some major cities such as Beijing and Shanghai have successively closed some automobile 4S shops.According to data released by the Automobile Dealers Association of the All-China Federation of Industry and Commerce,the vast majority of dealers are now losing money.In the fierce competition of the auto market,some 4S shops were eliminated because they could not adapt to changes in the environment.Faced with the declining profits and even the loss of losses,auto 4S shops have launched various promotional activities in order to seize a certain market share in order to operate well.In addition,coupled with its many businesses and various applicable VAT rates,4S shops are prone to VAT tax risks.For automobile 4S shops,if preventive measures cannot be taken as soon as possible to control the VAT tax risk within a certain range,then not only should they bear the corresponding economic losses,but also bear the reputational losses.Therefore,this article takes D automobile 4S shop as the research object,conducts on-the-spot investigation on D automobile 4S shop,communicates with financial personnel many times,and then analyzes in detail the VAT tax risk points existing in the operation process and proposes Corresponding precautionary suggestions.As a result of the investigation of the D Auto 4S shop,it was found that some VAT tax risks of the D Auto 4S shop also exist in other 4S shops.Therefore,suggestions are made to improve the tax risk management of value-added tax for D auto 4S shops,and I hope to provide some reference for other 4S shops.The full text is divided into five chapters.The first chapter is the introduction of this article.It mainly introduces the research background and significance of the thesis,the literature review at home and abroad,the survey content and methods,the innovations and deficiencies.The second chapter is a general analysis of corporate tax risk management.It mainly introduces the general analysis of corporate tax risks and the theoretical analysis of tax risk management.The former includes the factors affecting corporate tax risks and losses,and corporate tax risks.The latter includes information asymmetry theory,comprehensive risk management theory,and tax risk management framework.The third chapter is the investigation and analysis of VAT risk management in D Auto 4S shop.It mainly introduces the basic situation of D Auto 4S shop and the status quo of tax risk management.The basic situation includes:the basic business,organizational structure,operation and taxation of D Auto 4S shop.The status quo of tax risk management mainly includes institutional setup and staffing,tax risk assessment mechanism and tax risk assessment.The fourth chapter is the VAT risk and cause analysis of D Auto 4S shop.According to the business,the tax risks of the D Auto 4S shop during the processing are introduced.In the sales business,including the tax risks of selling gifts,agency services,factory rebates,etc.;in the after-sales business,including the tax risks of trailer services,point redemption,etc.;In other businesses,it includes tax risks when obtaining invoices and disposing of waste products.In addition,the internal and external factors that caused the tax risk of D Auto 4S shop were introduced.The fifth chapter is to strengthen the VAT risk management of D Auto 4S shop.This part mainly proposes prevention according to the VAT risk points existing in the D Auto 4S shop analyzed in the previous section.On the one hand,it puts forward relevant suggestions from the internal control of D Auto 4S shop,including:improving the tax risk management environment,strengthening tax risk assessment,establishing a tax risk communication mechanism,and on the other hand,proposing preventive measures for tax-related business processing.更多还原