【作者】 周颖；

【导师】 刘洪彬；

【作者基本信息】 浙江理工大学 ， 工商管理硕士（工商管理）（专业学位）， 2022， 硕士

【摘要】 据税务局统计数据“十三五”期间,中国新办涉税市场主体90%以上是小微企业,而小微企业在防范税务风险水平低下且意识淡薄,税务机关对作为一般纳税人的小微企业在税务方面要求更加严格,且在税收政策、税制改革的快速变化下,这类企业在纳税方面存在更多税务问题,税务风险管理问题也更加突出。本文以宁夏回族自治区M小微企业为研究对象,M小微企业以生产、加工、销售农产品为主,在提高农民收入方面起到积极作用。M小微企业经营规模逐渐扩大,企业税务风险管理问题日益突出。为持续提升M小微企业竞争力和生存能力、提高抗税务风险能力,本文基于COSO—ERM框架研究分析M小微企业税务风险管理问题,并针对性研究适用于M小微企业的税务风险管理改进措施。本文通过COSO-ERM框架(2017版)对M小微企业税务风险管理问题进行分析,并基于该框架针对性的提出了税务风险管理改进措施,提高了M小微企业的税务风险意识,更好的控制税务风险,提高了M小微企业的收益,健全完善了企业内部控制,提高了M小微企业的信誉度,为企业稳健发展奠定基础。更多还原

【Abstract】 According to the "13th Five-Year Plan" period of the tax bureau,China’s new tax-related market main body is small and micro enterprises,and small and micro enterprises are low-level and conscious of tax risk,and the tax authorities are small as a general taxpayer.Microcongges require more stringent in terms of taxation,and under the rapid changes in tax policy,this kind of company has more tax problems in taxation,and tax risk management issues are also more prominent.This paper is based on the number of M small and micro enterprises in Ningxia Hui Autonomous Region,and M small and micro enterprises are dominated by production,processing,sales agricultural products,and play a positive role in improving farmers’ income.M small and micro enterprises have gradually expanded,and the issue of corporate tax risk management is increasingly prominent.In order to continuously improve the competitiveness and survival capacity of M small and micro enterprises,improve tax risk ability,this paper is based on COSO-ERM framework research and analysis of M small and micro enterprise tax risk management issues,and targeted research applies to tax risk management of M small and micro enterprises.improvement measures.This article analyzes the tax risk management problem of M small and micro enterprises through the COSO-ERM Framework(2017 version),and based on the design of tax risk management improvement measures,it improves the tax risk awareness of M small and micro enterprises.Control tax risk,improve the income of M small and micro enterprises,improve the internal control of enterprises,improve the credibility of M small and micro enterprises,lay the foundation for the robust development of enterprises.更多还原