基于COSO框架A地产公司税务风险管理研究-工商管理专业论文.docxVIP

浙江工业大学硕士学位论文基于 浙江工业大学硕士学位论文 基于 COSO 框架 A 地产公司税务风险管理研究 万方数据 万方数据 基于 COSO 框架 A 地产公司税务风险管理研究 摘 要 随着我国市场经济体制日益健全和完善，为更好的促进国民经济健康稳定发 展，我国制定了日益健全和完善的财政税收法律法规，国家税务总局不断创新税 务管理工作方式方法，加强了税务监督力度。然而，企业所面临的税务环境也越 来越复杂，各种税务风险不断涌现出来。如何来应对和管理税务风险，成为影响 企业经营成败的重要因素，也成为了税务部门和企业所高度关注的问题。 论文以企业一般风险控制理论和财务分析理论为基础，选取 A 地产公司作为 研究对象，采用理论分析和实证研究相结合的方法对 A 地产公司税务风险水平进 行衡量和相关原因的分析。论文在基于 COSO 框架的基础上，对 A 地产公司税务 风险管理体系的构建进行了探讨，主要包括构建环境控制模块，税务风险识别和 风险评估模块、建立控制活动模块、完善信息沟通模块、健全内外监察模块、制 定成效评估模块。 最后，论文提出了 A 地产公司税务风险管理体系的具体实施方案。A 地产公 司税务风险管理体系在通过六个模块的具体实施后，A 地产公司税务风险损失、 经营利润、税务风险管理人员素质和客户满意度都得到了明显的改善。本文的研 究结论，可以为地产公司税务风险的实际管理提供参考，对促进国内税务风险管 理体系的发展也有一定的启示作用。 关键词：地产公司、税务风险、管理、COSO 框架 I Abstract Finally, the paper presents a specific embodiment, A real estate company tax risk management system. A real estate company in the tax risk management system through specific implementation of six modules, A real estate company tax risk losses, operating profit, tax risk management, staff quality and customer satisfaction have been significantly improved. Conclusions of this study can provide a reference for the actual tax risk management real estate company, to promote the development of the domestic tax risk management systems also have some inspiration. As Chinas market economy is increasingly improved and better promote the healthy and stable development of the national economy, our country has developed an increasingly robust and comprehensive financial and tax laws and regulations. The state administration of taxation increasely developed innovative ways to strengthen the oversight of tax efforts. However, enterprises are facing increasingly complex tax environment. A variety of tax risks continue to emerge. How to deal with and manage tax risks, has become an important factor affecting the success of the business, and also has become a problem of tax departments and enterprises of great concern. Based on corporate risk control theory and financial analysis theory, this paper choosea a real estate company as