【作者】 王莹；

【导师】 张英；

【作者基本信息】 湖北工业大学 ， 工商管理（专业学位）， 2021， 硕士

【副题名】以深圳市H软件科技公司为例

【摘要】 随着创新创造创业环境的优化升级,作为高新技术产业的信息技术产业迎来重要的发展阶段,软件行业成为该产业的强力助推器。当前国家地方政府出台的减税降费新政和有关税收优惠,中小型企业在面对繁琐、日益变化的税收法规时,进行税务风险管理的难度也在渐渐增加。中小型企业想要适应不断变化的税收环境,寻求更好地发展空间,必须树立正确的现代企业经营管理的理念,切实加强财务核算、税收风险等基础管理,形成完善的税务风险管理机制,积极运用信息科学化方法达到降低成本增加效益的目标,这才是中小型企业防范税务风险的重中之重。为此,本文对企业税务风险管理相关研究文献进行归纳梳理,理论上重点分析了企业税务风险特征及税务风险管理的意义,为案例研究打下坚实的理论基础。以深圳市H软件科技公司作为本次研究的对象,通过归纳总结与案例分析相结合的研究方法进行案例剖析。在介绍我国中小企业发展现状、涉及的主要税收优惠政策及税务风险产生的原因后,重点采用案例研究方法,对深圳市H软件科技公司本身的企业特点进行软件行业发展情况的分析,介绍公司基本情况、内部组织结构及纳税现状,然后结合该公司在行业发展下面临的中小高新技术企业资格认定及税收优惠等风险,同时内部管控机制设置不健全、岗位人员配备不到位等税务风险管理工作的整体状况,选取公司日常主要缴纳的增值税与企业所得税中存在的税务风险进行详细的分析,探讨了中小型软件企业在现阶段发展中面临的主要税务风险问题。通过在实际经营中潜在的税务风险点分析,基于研究为深圳市H软件科技公司提出构建税务风险识别和评估指标体系,重点优化税务风险管理环境来开展税务风险管理工作的建议,逐步打造一套相对完整健全的税务风险管理体系。本文提出,我国中小企业可以依据税务风险管理的理论,在符合自身经营特质的基础上建立适用范围广、可操作性强的税务风险管理机制,这也会对中小型软件企业今后精准定位、持续健康发展起到良好的促进作用。更多还原

【Abstract】 With improvement and upgrade of the environment for innovation and entrepreneurship,as a high-tech industry,information technology industry ushered in an important stage of development.Software industry has become a powerful booster of high-tech industry.The national and local governments launched new tax reduction policies and relevant tax incentives.In face of the complicated and constantly changing tax regulations,it’s increasingly difficult for SMEs to manage tax risks.SMEs want to adapt to the changing taxation environment and pursue sustained development,they must establish a correct concept of modern enterprise management,strengthen the basic management of financial accounting and tax risk,form a sound tax risk management mechanism.To successfully prevent tax risks,it’s the top priority of SMEs to apply scientific information methods to achieve the goal of cost reduction and benefit increase.This thesis reviewed the existing studies on enterprise tax risk management,and theoretically analyzed the characteristics of enterprise tax risks and the significance of tax risk management which served as a theoretical foundation for the following case study.Then,taking Shenzhen H Software Technology Company as the object of study,the author analyzed the case by adopting the research methods of inductive summary and case study.Then introducing the causes of the current situation of the development of SMEs in Chin,the main preferential tax policies and tax risks.Case study methodology was adopted to analyze the development of software industry was discussed upon an analysis of the situation of Shenzhen H Software Technology Company,including its basic information,organization structure,and tax status.Thirdly,the author focused on the risks faced by Shenzhen H Software Technology Company,such as certification of small and medium-sized high-tech enterprise and tax preferences,as well as inadequate and inappropriate internal risk management work such as ineffective internal control mechanism and lack of relevant personnel.Furthermore,the tax risks existing in value-added tax and corporate income tax were analyzed.Through the above study,the author summarized the primary tax risks faced by small and medium-sized software enterprises at the current stage of development.Lastly,based on the above analysis,the author suggested that Shenzhen H Software Technology Company should establish a tax risk identification and rating index system to improve the tax management environment,and gradually develop a sound tax risk management system.This thesis suggested that Chinese SMEs should establish a widely applied and operable tax risk management mechanism based on the theory of tax risk management.It will play a key role in promoting the accurate positioning and sustainable and healthy development of small and medium-sized software enterprises in the future.更多还原