【作者】 张丽丽；

【导师】 刘丽娜；

【作者基本信息】 山东师范大学 ， 会计硕士（专业学位）， 2022， 硕士

【副题名】以M物流公司为例

【摘要】 目前,因为我国公路货运行业大部分的承运人为个体司机,所以其上游托运人难以取得运费的增值税专用发票进行纳税抵扣,从而增加了托运人的应税负担。为此,国家出台了相关的网络货运管理办法和税务规定,对其按照交通运输服务进行增值税的征缴。这虽然解决了托运人难以取得运费发票进行纳税抵扣的问题,但是也将运营涉税风险由个体承运人转移给了网络货运平台。本文以山东省某网络货运公司实际运营发展数据分析为切入点,通过财务报表分析、访谈等方式发现问题,使用风险矩阵模型分析企业存在的风险点。通过多方调研发现该公司存在发票虚开、油气票虚假抵扣、企业所得税方面无发票列支成本、支付给司机的运费未按规定代扣代缴个税、货运合同未缴纳印花税等重大的涉税风险,而以上问题主要由增值税税负过高、难以取得合理发票税前抵扣、监管力度不足、企业内控失灵和行业恶性竞争等原因引发。为切实减少企业面临的风险,针对上述风险的成因,在企业微观和国家宏观政策方面提出了切实可行的建议。对于网络货运企业运营涉税风险管控的研究,可以发现经营活动中的问题和行业面临的困境,对此类企业把控风险合规经营和行业健康发展有重要意义,对促进我国物流行业转型升级也至关重要。运营风险的产生一方面是企业内控问题,另一方面也是由于部分国家税收政策等不科学、不完善引起的。这就要求企业要严格加强自身管理依法合规经营,政府监管层面要完善制度法规保障市场主体的合法利益,同时应通过行业扶持政策等支持行业发展。更多还原

【Abstract】 At present,because most of the carriers in my country’s road freight industry are individual drivers,it is difficult for upstream shippers to obtain special VAT invoices for freight charges for tax deduction,thus increasing the taxable burden of shippers.To this end,the state has promulgated relevant online freight management measures and tax regulations,which are subject to VAT collection and payment in accordance with transportation services.Although this solves the problem that it is difficult for shippers to obtain freight invoices for tax deduction,it also transfers the operational tax-related risks from individual carriers to the online freight platform.This paper takes the actual operation and development data analysis of an online freight company in Shandong Province as the starting point,finds problems through financial statement analysis,interviews,etc.,and uses the risk matrix model to analyze the risk points of the enterprise.Through multi-party investigations,it was found that the company may have false invoices,false deduction of oil and gas bills,no invoices for corporate income tax,no withholding tax on the freight paid to the driver,and no stamp duty paid in the freight contract.Tax-related risks,and the above problems are mainly caused by the high value-added tax burden,difficulty in obtaining reasonable pre-tax deductions from invoices,insufficient supervision,failure of corporate internal control and vicious competition in the industry.In order to effectively reduce the risks faced by enterprises,in view of the causes of the above risks,practical suggestions are put forward in terms of enterprise micro and national macro policies.The research on tax-related risk management and control in the operation of online freight companies can find out the problems in business activities and the difficulties faced by the industry.also crucial.On the one hand,the generation of operational risk is a problem of internal control of the enterprise,and on the other hand,it is also caused by the unscientific and imperfect taxation policies of some countries.This requires enterprises to strictly strengthen their own management and operate in compliance with laws and regulations,and at the government regulatory level to improve systems and regulations to protect the legitimate interests of market players,and at the same time,support industry development through industry support policies.更多还原