企业税务风险内部控制分析--以a公司为例-analysis on internal control of enterprise tax risk - taking company a as an example.docxVIP

摘要近些年来，国内诸多知名企业先后遭遇纳税风波，企业的财务和声誉都因此受到 了极大的影响。国内企业管理层迫切的希望建立税务风险的管理机制，以此来发现并 有效规避以往很容易被忽视的税务风险。本文正是基于这样的研究背景下，尝试从内 部控制的角度探讨如何完善企业税务风险管理的问题。本文首先回顾了国内外内部控制与税务风险管理方面的理论研究，在此基础上提 出了税务风险及税务风险管理的定义，阐明了内部控制、风险管理及税务风险三者之 间的关系，归纳了税务风险内部控制的目标及应当遵循的六大原则。本文的第二章全 面概括了税务风险内部控制的基本内容，税务风险评估作为其中的关键要素又被进一 步的细分为税务风险识别、税务风险分析和税务风险应对三个组成部分，笔者详细介 绍了税务风险识别及分析的主要方法及手段。第三章引入本文的案例企业（A 公司）， 对 A 公司的生产经营、组织结构等方面的情况进行了初步介绍，描述企业目前的税 务风险内部控制现状。第四章运用之前介绍的主要方法对 A 公司税务风险进行了综 合分析，并总结了企业税务风险的主要成因。文章最后列数了 A 公司税务风险内部 控制存在的主要缺陷并提出了相应的改善措施。本文的创新首先在于通过内部控制的 角度研究税务风险的相关问题；另外，案例企业 A 公司具有典型的国内医药企业特 征，通过对 A 公司的案例研究可以对其他医药企业的税务风险内部控制起到一定的 借鉴意义。关键词：税务风险管理内部控制医药企业AbstractIn recent years, many well-known domestic enterprises have suffered taxation controversy. Therefore, the financial and reputation of the enterprise have been greatly affected. Domestic corporate management urgently hoped to establish the taxation risk management mechanisms, in order to discover and effectively avoid the taxation risk that can be easily overlooked in the past. This thesis is based on such background; try to explore how to improve the corporate taxation risk management issues from the perspective of internal control.This thesis reviews the theoretical researches of internal control and taxation risk management at first, then put forward the definition of taxation risk and taxation risk management on the basis of the researches, clarifies the relationship among the internal control, risk management and taxation risk, summarizes the objectives and six principles that should be followed of the internal control of taxation risk. The second chapter outlines the basic elements of the internal control of the taxation risk, taxation risk assessment as a key element of which has been further subdivided into three components, taxation risk identification, taxation risk analysis and taxation risk response. The author details the major methods and means of taxation risk identification and analysis. Then the third chapter presents the case enterp