【作者】 李倩；

【导师】 吴锐；

【作者基本信息】 重庆大学 ， 工商管理（专业学位）， 2023， 硕士

【摘要】 近年来,我国税收征管体制改革不断推进,税收立法趋于完善,税务部门“金税三期”、“金税四期”系统陆续上线,我国税收征管已经进入了大数据时代。税务机关执法能力的提升,使企业面临更加严格的税务风险管理环境。纳税是企业必须履行的一项义务,涉税行为产生的税务风险可能为企业带来不可估量的损失。税务风险作为企业无法回避的风险,对于企业风险管理来说是一个重要的课题,建立完善的税务风险管理体系,把企业的税务风险调整在可控范围,有助于企业的可持续发展。论文以建筑安装企业A公司为研究对象,介绍了税务风险、税务风险管理等相关理论,总结了建筑行业企业税务风险的特征。分析A公司税务风险管理现状,结合A公司涉税事项管理中已经显现出的问题,通过考察A公司经营活动全流程,识别A公司经营过程中可能存在的税务风险,总结出A公司税务风险清单。在风险识别的基础上,结合《大企业税务风险管理指引(试行)》归集的税务风险影响因素,构建适合A公司的税务风险评价指标体系,运用层次分析法,对公司税务风险水平进行综合评价。确认A公司整体税务风险水平处于高风险水平,认为A公司在税务风险管理环境、业务流程管理、财务管理以及信息沟通反馈方面存在较高风险。针对风险评估中发现的A公司在税务风险管理工作中存在的问题,提出了对应优化措施建议,包括转变税务风险应对态度、完善组织结构、强化培训考核等方面。更多还原

【Abstract】 In recent years,the reform of China’s tax collection and management system has been continuously promoted,and tax legislation has become more perfect.The"Golden Tax Phase III"and"Golden Tax Phase IV"systems of the tax department have been launched one after another,and China’s tax collection and management have entered the era of big data.The improvement of law enforcement capabilities of tax authorities has led enterprises to face a stricter tax risk management environment.Taxation is an obligation that enterprises must fulfill,and the tax risks arising from tax related activities may bring incalculable losses to the enterprise.Tax risk,as an unavoidable risk for enterprises,is an important topic for enterprise risk management.Establishing a sound tax risk management system to adjust the tax risk of enterprises within a controllable range is conducive to the sustainable development of enterprises.The paper takes construction enterprise A company as the research object,introduces relevant theories such as tax risk and tax risk management,and summarizes the characteristics of tax risk for enterprises in the construction industry.Analyze the current situation of tax risk management in Company A,and combine it with the problems that have already emerged in the management of tax related matters in Company A.By examining the entire process of Company A’s business activities,identify potential tax risks that may exist in the business process of Company A,and summarize a list of tax risks in Company A.On the basis of risk identification,combined with the tax risk influencing factors collected in the"Guidelines for Tax Risk Management of Large Enterprises(Trial)",a tax risk evaluation index system suitable for Company A is constructed.The Analytic Hierarchy Process is used to comprehensively evaluate the tax risk level of the company.Confirming that Company A’s overall tax risk level is at a high-risk level,it is believed that Company A has high risks in terms of tax risk management environment,business process management,financial management,and information communication feedback.In response to the problems found in the risk assessment of Company A’s tax risk management work,corresponding optimization measures and suggestions have been proposed,including changing the attitude towards tax risk response,improving organizational structure,and strengthening training and assessment.更多还原