【作者】 张丽；

【导师】 穆庆榜； 马德芳； 姜丽；

【作者基本信息】 河南工业大学 ， 工商管理（专业学位）， 2023， 硕士

【摘要】 近年来,时代发展科技进步,数字化技术已经渗透到政府、企业和社会的各方面。税务机关即将上线的“金税四期”,通过“智慧治税”和“以数治税”方式,全方位采集企业的税务信息和“非税”信息。大数据、区块链、数据中台等先进的数字技术已被税务机关作为提升征管质效,开展税务风险评估与稽查,打击偷税漏税的有利武器。数字化背景下,企业的外部监管环境出现巨大的变化,税务机关以风险管理为核心,依托强大的金税工程,风险管理精准度和效率大幅度提升。经济新常态下,各行各业都在以创新突破为转型,对企业税务风险的识别和防范提出了新的挑战。建筑施工企业普遍具有组织结构复杂、建筑项目所在地分散、税种涉及较多、税务管理水平有限的特点。在项目筹建、项目实施和项目结算等环节都容易产生涉税风险。因此数字化背景下,建筑企业做好税务风险的识别和防范就尤为重要。本文以T建筑公司的税务风险识别和防范为研究对象。学习和梳理相关理论知识,实地调查走访了案例企业,通过研究其近年的涉税资料,详细了解了T公司基本情况和涉税概况,通过财务指标分析了企业涉税状况,并结合企业的经营状况和涉税数据分析识别企业的涉税风险情况,对T公司在税务风险识别和防范中发现的问题进行归纳总结,分析问题产生的原因并结合数字化时代背景提出符合时代发展的优化对策。本文研究结果能提高T建筑公司的税务风险识别和防范水平,为企业高质量可持续发展提升抵御风险能力。研究成果也为建筑行业的其他企业规避和防范税务风险提供一定的参考。更多还原

【Abstract】 In recent years,with the development of science and technology,digital technology has penetrated into all aspects of the government,enterprises and society.Tax authorities will soon launch the "fourth phase of Golden Tax",which will comprehensively collect tax information and "non-tax" information of enterprises by means of "wisdom tax management" and "tax management by numbers".Big data,blockchain,data center and other advanced digital technologies have been used by tax authorities to improve the quality and efficiency of collection and management,carry out tax risk assessment and inspection,and combat tax evasion.Under the background of digitalization,the external regulatory environment of enterprises has undergone great changes.Tax authorities take risk management as the core and rely on the powerful golden tax project to greatly improve the accuracy and efficiency of risk management.Under the new normal of economy,all walks of life are taking innovation and breakthrough as the transformation,which poses new challenges to the identification and prevention of tax risks of enterprises.Construction enterprises generally have the characteristics of complex organizational structure,scattered construction projects,more tax types involved,and limited tax management level.It is easy to generate tax-related risks in the links of project preparation,project implementation and project settlement.Therefore,under the digital background,it is particularly important for construction enterprises to identify and prevent tax risks.This paper takes the tax risk identification and prevention of T Construction company as the research object.Learn and sort out relevant theoretical knowledge,investigate and visit the case enterprise on the spot,study its tax-related data in recent years,get a detailed understanding of the basic situation and tax-related general situation of T company,analyze the tax-related situation of the enterprise through financial indicators,and identify the tax-related risk situation of the enterprise by combining its operating situation and tax-related data.This paper summarizes the problems found in tax risk identification and prevention of T company,analyzes the causes of the problems and puts forward optimization countermeasures in line with the development of The Times combined with the background of the digital age.The research results of this paper can improve the tax risk identification and prevention level of T construction company,and improve the risk resistance ability for high-quality sustainable development of the enterprise.The research results also provide a certain reference for other enterprises in the construction industry to avoid and prevent tax risks.更多还原