企业税务风险内部控制机制研究

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浙江财经学院硕士学位论文

摘要

近年来，伴随美国安然公司财务舞弊案、意大利帕尔马集团破产等系列丑闻

的爆发，改善公司治理结构、加强内部控制、实施全面风险管理的呼声也逐渐提

高。全面风险管理的概念，并将风险与内部控制有机结合起来，同时将商业风险、

财务风险、遵循性风险、运营风险作为企业的核心风险。值得注意的是，企业风

险管理中的一个重要部分—税务风险管理也日趋受到广泛的重视，逐步成为企业

全面风险管理的核心内容之一。

随着我国税收制度的不断完善，税收征管水平的不断提高，税法宣传工作的

不断深入，我国企业依法纳税的意识正逐渐增强。虽然很多企业认识到税务问题

的重要性，也有少数企业认识到税务风险问题的存在，并且通过提高财务人员业

务素质、聘请税务顾问等方式尽力降低企业的税务风险。遗憾的是，很多企业仅

是就税收论税收，就风险论风险，没有将内部税务风险管理放在企业全面风险管

理的高度进行研究和思考。基于此本文选择以企业税务风险管理研究为题，力图

解析税务风险管理的内涵与特征，探求企业税务风险的形成机理，尝试构建企业

税务风险管理的框架，并将其初步运用于企业管理的实践中。

本文研究的对象是企业税务风险，由于企业追求税后利益最大化的内在动力

与税收的强制性、无偿性之间天然存在矛盾，所以税务风险的存在有客观的必然

性。因此，建立一套税务风险评估、控制体系对企业来说十分重要。另一方面，

时代需要经营者摈弃传统的纳税理念，重新塑造以守法为特征的新型纳税理念。

其核心在于建立系统、完整、有效的企业税务风险管理系统。但是目前对企业税

收风险机制研究成果比较少，本文希望通过借鉴风险管理的一般原理与方法，结

合税收的特征与现行税收政策，探讨怎样建立一个企业税务风险控制体系。

税务风险就是企业在所有涉税活动中所面临的一种不确定性。税务风险与财

务风险、经营风险一样，是企业整体风险的组成部分。首先，税务风险就是企业

在所有涉税活动中所面临的一种不确定性，比如企业被税务机关检查，承担过多

的税务责任，或是引发补税、罚款的责任。少纳税和延迟纳税有税务风险，多纳

税和提前纳税同样有税务风险。在形式上，税务风险可以表现为数量和质量两个

方面：数量是税务风险在金额上的反应，质量是税务风险在危害程度上的体现。

在企业税务风险从小到大的整个发展过程中，这些风险都会表现出不同的税

务特征，从而产生了税务风险演变的四个阶段：潜伏阶段、发展阶段、恶化阶段

和爆发阶段。在税务风险演变过程中，企业面临着内外两方面的环境。从内部看，

企业的经营管理理念、工作人员素质高低以及企业的税务风险管理制度和流程都

浙江财经学院硕士学位论文

会影响税务风险；从外部理解，区域的税务环境、国家的财务法律制度以及企业

的社会关系也是构建税务风险内部控制机制中必须考虑的重要因素。

本文的研究方法是文献研究，收集近几年在企业税务风险管理方面的研究成

果，总结其中对我国企业现阶段开展税务风险管理工作有借鉴意义的经验。再根

据我国的实际情况，对我国企业建立税务风险管理的内部控制机制提出建议。

由于税收风险管理在实践中还很不成熟，加之自己这方面的理论水平和社会

实践有限，本文尚存在以下不足：对税收风险要素的分析比较肤浅；税收风险评

估和预测模型显得比较简单；税收风险的系统的识别、预警和如何防范的具体措

施方面还有待进一步深化。

关键词：企业税务风险；内部控制；风险识别；风险评估

浙江财经学院硕士学位论文

III

ABSTRACT

In recent years，along with a series of corporation’s scandals，such as the collapse

of Enron，Parmalat bankruptcy and etc.，the public voice，which to improve corporate

governance structure，strengthen internal control and establish total risk management，

is certain to escalate. The concept of total risk management combined risk with internal

control and referred to enterprise's core risk，which included commercial risk，financial

risk，compliance risk and operation risk. It is noteworthy that people pay much attention

to tax risk management as an essential part of enterprise risk management.

With the constant improvement in our tax institution，the continuing rise in the

level of tax levy and management and the widely publicized taxation laws ，

enterprises in our country pay more attention to the importance of Paying taxes

according to taxation laws. Although very many enterprises realize to the taxation

question importance, also has the minority business enterprise to realize to the taxation

risk question existence, and through improves financial personnel way and so on service

quality, invitation tax adviser reduces the enterprise with every effort the taxation risk.

The main object of this thesis is the corporate tax risk. Since the natural conflict

between the inner impetus of the enterprises in pursuit of the maximum of the after-tax

benefit and the compulsion and non-compensation of the taxation, the existence of tax

risk has its objective inevitability. Therefore, it is very important to establish a tax risk

assessment/control system for the enterprise. And on the other hand, nowadays the

proprietors shall get rid of the traditional taxpaying concept and establish a new one that

featured by following the law. And the core of this issue is to establish a systematic,

intact and effective corporate tax risk management system. But, at present, there are few

achievements on researching this kind of mechanism. So the author of this thesis hopes

to make reference of the general principles and methods of the risk management,

combine the characteristics of taxation and the existing revenue policies and discusses

how to establish a risk control mechanism of the enterprise taxation.

The tax risk is the not determinism which corporation faces in all forms of tax

activity, for instance, the enterprise is inspected by tax bureau, and undertakes the

excessive tax responsibility or pay a past-due tax or the fine responsibility. The few tax

payments and the detention tax payment have the tax risk, and the multi-tax payments

and the ahead of time’s payments also have some tax risk. Moreover, the tax risk may

demonstrate in the two aspects: quantity and quality.

浙江财经学院硕士学位论文

Tax risks which grow from small to large throughout the development process,

would show the different tax characteristics, resulting in the evolution of tax risk in four

phases: latent stage, development stage, deterioration stage and broke out stage. During

the evolution of tax risk, enterprises are facing both internal and external environment.

Internally, the company's management philosophy, quality level of staff and corporate

tax risk management system and processes will affect the tax risk; from the outside to

understand the regional tax environment, the country's financial legal system and social

relations but also build business tax internal risk control mechanisms must be

considered an important factor.

This thesis’ method of study is literature, which collected the research of corporate

tax risk management in recent years, summarize the worth learning experience for our

enterprises. According to China's actual situation, the article offers proposals for

establishment of the internal control mechanisms of tax risk.

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Key words: Tax risk; Internal control; Risk identification; Risk assessment

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摘要：

浙江财经学院硕士学位论文I摘要近年来，伴随美国安然公司财务舞弊案、意大利帕尔马集团破产等系列丑闻的爆发，改善公司治理结构、加强内部控制、实施全面风险管理的呼声也逐渐提高。全面风险管理的概念，并将风险与内部控制有机结合起来，同时将商业风险、财务风险、遵循性风险、运营风险作为企业的核心风险。值得注意的是，企业风险管理中的一个重要部分—税务风险管理也日趋受到广泛的重视，逐步成为企业全面风险管理的核心内容之一。随着我国税收制度的不断完善，税收征管水平的不断提高，税法宣传工作的不断深入，我国企业依法纳税的意识正逐渐增强。虽然很多企业认识到税务问题的重要性，也有少数企业认识到税务风险问题的存在，并且通过提...

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