税务风险管理体系课程.docVIP

PAGE I 摘 要 风险管理是财务管理的中的重要内容，20世纪90年代以后，在美国安然公司、世界通信公司等财务丑闻曝光的背景下，风险管理逐渐成为企业财务管理的重中之重。随着税务风险管理在企业风险管理中重要性的日益显现，企业税务风险管理体系的健全与否决定着企业的核心竞争能力，如何以最小的代价防控企业的税务风险日益成为企业需要解决的重要问题。 目前，国内鲜有企业具备完善的税务风险管理体系，本文在结合我国现有风险管理、税收风险防范研究的科学成果基础上，借鉴了国外相关理论的研究，并尽可能采用最新的税收法律法规规定，力求做到理论联系实际，对企业高级管理人员、财务人员及涉税相关人员管理税务风险具有积极的借鉴作用和指导意义。 本文采用了归纳演绎和实证分析的研究方法。在搜集和查阅大量相关文献资料的基础上,梳理出当前本课题的理论现状、政策现状以及国内大企业税务管理现状，归纳了学术界对企业税务风险管理的主要观点，界定企业税务风险、税务风险管理等概念，研究税务风险形成的原因，分析税务风险管理的理论框架；接着，以K公司为研究对象进行实证分析，通过对K公司税务风险管理的案头分析以及实地测试，对K公司税务风险管理现状进行反馈，最后按照《大企业税务风险管理指引(试行》为指导思想，构建了K公司全面税务风险管理体系。 关键词：税务风险；税务风险管理；税务风险管理体系 PAGE 68 PAGE II ABSTRACT Risk management is the important contents of financial management, since the 1990 s, such as enron, world communications company in the United States under the background of financial scandals, risk management has gradually become the top priority of enterprise financial management. As tax risk management in enterprise risk management of the importance of the emerging, the enterprise tax risk management system is perfect or not determines the enterprises core competitive ability, enterprise how to prevention and control at a minimum cost of the tax risk has increasingly become the enterprise needs to solve an important problem. At present, few domestic enterprises have the perfect tax risk management system, in this paper, in combination with the existing tax risk prevention, risk management, on the basis of scientific, draw lessons from the foreign related theory research, and as far as possible using the latest tax laws and regulations, achieving the theory with practice, to the enterprise senior management, financial and tax related personnel management tax risk has a positive reference and guidance significance. This article used the induction deduction and empirical analysis methods. In collecting and consulting a large number of relevant literature, on the basis of combing out the current situation of this topic the theory of the present situation, the policy and t