中小企业税务风险管理与控制

论文总字数：24011字

摘 要

随着中国经济的高速发展，国内一大批中小企业迅速崛起。与大型企业相比，中小企业对税务风险不够重视，税务管理制度不够完善，风险承担能力更弱，税务风险管理意识匮乏，近年来，许多中小企业因自身税务风险防范缺失而陷入了破产困境，面对激烈的市场竞争，针对威胁中小企业发展的税务风险问题，必须要进行中小企业的税务风险防范研究，这对中小企业的生存发展、我国的经济安全和社会稳定都具有重要意义。

本文首先从中小企业税务风险管理的现状出发，概括中小企业税务风险危机处理的现状，通过博弈论的方法从理论上证明了由于内部管理制度的缺乏，各部门为了保障各自利益，不会选择研究税法，从而给企业带来税务风险，接着从外部和内部两个方面具体分析了产生税务风险的原因，外部因素是税收法律法规的变化以及税务机关执法不规范，内部原因是税务风险管理意思淡薄，专业人才缺乏，内部控制措施不健全。外部原因难以控制，但是企业内部管理是可以规范的，结合企业风险管理框架和危机管理理论的事先、事中、事后三个过程，从内部控制角度构建出中小企业税务风险管理框架，这个框架主要包括税务风险管理目标的设定，事先预防、事中控制、事后改进三大模块，最后，理论联系实际，运用案例分析法将中小企业A企业的实际经营情况带入税务风险管理的三大模块，以此验证此框架的有效性和可行性。

理论研究和实证研究的目的在于解决问题，事实证明，重视税务风险，构建适合企业的税务风险管理体系可以有效地降低税务风险，为企业减少损失，增加收益，也为企业的长远发展打下良好基础。

关键词：中小企业；税务风险；风险管理；内部控制框架

Tax Risk Management and Control of Small and Medium - sized Enterprises

Abstract

With the rapid development of China"s economy, a large number of domestic small and medium-sized enterprises to rise rapidly. Compared with large enterprises, small and medium-sized enterprises are not paying enough attention to tax risk, the tax management system is not perfect, the risk-taking ability is weaker and the tax risk management consciousness is scarce. In recent years, many small and medium-sized enterprises have fallen into bankruptcy because of their tax risk prevention, In the face of fierce market competition, it is necessary to carry out research on the tax risk prevention of small and medium-sized enterprises (SMEs), which is of great significance to the survival and development of small and medium-sized enterprises, the economic security and social stability of our country.

This paper starts from the current situation of tax risk management of small and medium-sized enterprises, summarizes the current situation of tax risk crisis management of small and medium-sized enterprises, and proves that due to the lack of internal management system through game theory, the departments will not choose the research in order to protect their interests Tax law, so as to bring tax risk to the enterprise, and then from the external and internal aspects of the specific analysis of the causes of tax risk, external factors are tax laws and regulations changes and tax authorities enforcement is not standardized, the internal risk of tax risk management , Lack of professional personnel, internal control measures are not perfect. External management is difficult to control, but the internal management of enterprises can be standardized, combined with the enterprise risk management framework and crisis management theory in advance, things, after three processes, from the perspective of internal control to build a small and medium-sized enterprise tax risk management framework, Including the establishment of tax risk management objectives, pre-prevention, control in the matter, after the improvement of the three modules, and finally, the theory with practice, the use of case analysis of small and medium enterprises A business into the tax risk management of the three modules , To verify the effectiveness and feasibility of this framework.

The purpose of theoretical research and empirical research is to solve the problem. It is proved that paying attention to the tax risk and constructing the tax risk management system suitable for the enterprise can effectively reduce the tax risk, reduce the loss and increase the income for the enterprise, and lay a good foundation for the long-term development of the enterprise.

Keywords: Small and medium enterprises; Tax risk; Risk Management;Internal control framework

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 2

第二章 关于税务风险管理的文献综述 3

2.1文献综述 3

2.1.1 国内对税务风险与管理控制的研究 3

2.1.2 国外对税务风险与管理控制的研究............................................................................................. 3

2.2 中小企业税务风险管理理论基础........................................................................................................ 4

2.2.1 COSO管理理论概述...................................................................................................................... 5

2.2.2 危机管理理论................................................................................................................................. 5

2.2.3 企业税务风险的界定..................................................................................................................... 6

2.2.4 中小企业界定..................................................................................................................................6

第三章 中小企业税务风险管理现状及原因分析 7

3.1 中小企业税务风险管理现状 7

3.2 中小企业税务风险原因理论分析 7

3.2.1 理论分析前提 7

3.2.2 博弈过程分析 8

3.2.3 博弈结果分析 8

3.3 中小企业税务风险内部原因分析 8

3.3.1 中小企业税务风险防御意识不足..................................................................................................8

3.3.2 中小企业内部相关管理制度不完善..............................................................................................8

3.4 中小企业税务风险外部原因分析 9

3.4.1 税收法律法规体系存在缺陷..........................................................................................................9

3.4.2 税收征管过程引起的税务风险......................................................................................................9

3.4.3 市场经济环境带来的税务风险......................................................................................................9

第四章 构建中小企业税务风险内控框架 .......................................................... ...........................11

4.1 树立税务风险管理目标 ...11

4.2 事先预防模块 11

4.2.1 税务风险管理组织的构建 11

4.2.2 建立企业税务风险管理文化 12

4.2.3 建立内部控制制度 12

4.3 事中识别、评估与应对模块 12

4.3.1 中小企业税务风险的识别............................................................................................................12

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