大企业税收风险管理与防控问题的研究财政学专业论文.docxVIP

苜都经济贸易大学硕士学位论文 苜都经济贸易大学硕士学位论文 大企业税收风险管理与防控问题的研究 释了目前税收征收管理过程中的薄弱环节，查找大企业税收风险防控中 的关键节点。本文第四部分针对我国目前的情况，大企业税收风险管理 与防控问题的研究应从税务机关和大企业这两个方面进行分析，将有利 于形成全面的征管模式改革中风险管理防控方面的创新：从建立税收风 险管理与防控体系的组织架构，大企业内部风险评估机制及流程，全国 联网的基础信息采集和运用数据库的建立，大企业管理的团队化建设， 特别是企业与税务机关沟通机制的建立与联系等方面形成税收风险管理 与防控的统一体系。除理论分析外，本文第五部分从卷烟行业入手进行 分析，从企业自身制度体制建设中的不足，利用风险控制的模型进行企 业自查，发现风险并采取相关措施进行防控的实例。 关键字：风险管理与防控大企业 双向互助 万方数据 首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 大企业税收风险管理与防控问题的研究 Abstract 2015，with the wave of tax collection reform after another,big corporate tax revenue as a national”key”to 20％of the number accounted for 80％of the revenue，the State Administration of Taxation increasingly strengthened in recent years for large enterprises emphasis on professional management，risk management and control techniques have become to improve the efficiency of the tax department of taxation and internal risk control mechanism means．Since 2008 the establishment of the State Administration of Taxation， Division of large enterprises，the introduction of’’big business tax risk management guidelines(Trial)”and the 201 1”order”，indicates that China has initially established a research tax risk management for large enterprises，and strive to build a complete tax areas of modern management system．Large enterprises have their own production and management features，risk management and prevention research tax issues in the collection and management system reform still a key issue． Tax risk issues are emerging，and the tax authorities to strengthen internal controls is critical two aspects to build large corporate tax risk control system is the main content of this paper．In this paper，the first and second pans from the qualitative theory of risk prevention and control of domestic and foreign departure taxes，risk prevention and control research of large enterprises under the definition definition and characteristics，to determine the qualitative research paper mainly adv