企业税务风险管理三稿资料.docVIP

摘 要 近年来国内有许多企业在政府部门的税务检查中不同程度地出现税收合规方面的问题经营业绩和社会声誉遭受不小损失。不少希望在资本市场大展拳脚的企业,常常由于税务合问题而屡受证券交易所、监管部门和投资者的质疑,进而被监管机关否决或花费巨大代价。因此如何进一步加强企业税务管理防范税务风险应是企业管理层不容忽视的一个重要环节。ABSTRACT In recent years, the domestic many enterprises suffered taxation compliance issues in varying degrees in taxation inspection in government departments, business performance and social reputation suffered a big loss. A lot of enterprises hope expand their business in the capital market, questioned regulators and investors often due to taxation compliance issues and repeatedly by the stock exchange, and was rejected or spend a huge price regulatory authorities. Along with Chinas economic reform and development as well as the enterprise modernization management requirements, great changes have taken place in enterprise facing the tax environment, enterprises have to face more and more, more complex tax issues. Fully grasp the tax laws and regulations change, regional difference of tax procedure, tax compliance requirements of growing complexity, the tax authorities to tighten supervision scale and more strict internal control system of enterprise requirements need to strengthen enterprise tax risk management. Therefore, how to strengthen the enterprises’ taxation management, avoid taxation risk, should be an important part that enterprise managements can not be ignored. Key words: Taxation Risk Taxation Management Taxation Risk Management Control 目 录 摘要 I ABSTRACT I 引言 1 1 选题背景意义及企业税务风险相关理论 1 1.1选题背景意义 1 1.2企业税务风险相关理论 2 1.2.1税务风险的识别 2 1.2.2 税务风险的评估 2 2 企业在税务风险管理中存在的问题 3 2.1企业营业税计税金额申报不足 3 2.2企业组织形式复杂，挂靠和分、转包现象普遍存在 4 2.3企业纳税意识不科学，税务风险观念不强 4 3 税务风险管理在企业中存在问题的解决对策 5 3.1健全税务制度基础 5 3.1.1完善企业内控制度 5 3.1.2健全税务代理制度 5 3.2加强企业的税务管理 5 3.2.1企业的纳税文化培养 5 3.2.2设立专门的机构 6 3.2.3培养企业的税务专业人员 6 3.2.4税务公关 7 3.2.5档案管理与涉税资料的准备 7 结论 8 致谢 9 参考文献 10 企业税务风险管理的研究 普华永道会计师事务所2006年发布“亚太区的税务管理及规划”的调查结果，全球化趋势不断扩展，令企业税务的管理工作更加繁杂，在中国和印度表现尤其明显。普华永道亚太区税务部主管梅德胜说到这次调查结果时讲：“调查结果在我们意料之内，经济快速增长的地区总是带来较大的税务挑战”。同时依据2007年1月17日德勤发布的中国2006税务大会调查结果