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| 山东杜鼎建筑工程有限公司税务风险管理研究 摘 要 建筑业的经济活动与金融业、制造业、建材零售业和人力资源服务外包产业息息相关。政府越来越关注建筑企业行业，并视之为社会主义公平与正义的核心领域。经济形势的变化莫测带来了建筑企业行业环境的不确定性。相关行业的涉税风险点也越来越多，必须看到的是，建筑企业行业的每一个经营环节都有相应的涉税风险点，这就要求建筑企业必须加强税务风险管理体系建设。考虑到建筑企业行业的纳税金额巨大，如果爆发了税务风险，对于企业所造成的经济损失是不可估量的，因此建筑企业必须对于税务风险进行长期有效地管理。随着现代经济发展和相关经济转型，建筑企业也尝试着更加有效地控制相关税务风险，因此税务风险管理体系的理论研究也正在如火如荼地进行。 本文通过研究参考文献、案例分析、访谈法等方式，掌握真实可靠的一手资料，了解我国实施“营改增”之后杜鼎公司税务风险管理的具体情况。通过对杜鼎公司具体的数据材料、近年来的涉税情况以及管理问题进行搜集整理，全面分析杜鼎公司目前所面临的税务风险以及在税务风险管理上所存在的问题，提出相应的对策。 关键词：建筑工程；税务；风险管理 Abstract The economic activities of the construction industry are closely related to the financial industry, manufacturing industry,building materials retail industry and human resource service outsourcing industry. The government pays more and more attention to the construction enterpriseindustry and regards it as the core field of socialist fairness and justice. The change of economic situation brings the uncertainty of construction enterprise industry environment. There are more and more tax risk points in related industries.It must be seen that every management link of construction enterprise industry has corresponding tax risk points,which requires construction enterprises to strengthen the construction of tax risk management system. Considering the huge amount of tax paid by the construction industry,if the tax risk is broken out,the economic loss caused by the enterprise is incalculable, so Construction enterprises must carry out long-term and effective management of tax risks. With the development of modern economy and the transformation of related economy,construction enterprises are also trying to control the related tax risks more effectively, so the theoretical research of tax risk management system is also being carried out like tea. In this paper, through the study of references, case analysis, interview and other methods,to master the real and reliable first-hand information,understand the implementation of the "business tax to VAT" Duding Company's tax risk management after the specific situation. By collecting and sorting out the specific data and materials of Du Ding Company,the tax-related situation and management problems in recent years,this paper comprehensively analyzes the tax risks that Du Ding Company is currently facing and the existing problems in tax risk management, and puts forward corresponding countermeasures. Keywords: construction engineering; taxation; risk management 目 录 1前言 1 2企业税务风险管理的相关理论和依据 1 2.1风险及相关管理简述 1 2.1.1风险定义 1 2.1.2风险管理简述 2 2.2建筑企业税务风险管理综述 2 2.2.1建筑企业税务风险管理的定义 2 2.2.2建筑企业税务风险管理和税务筹划的关系 3 3杜鼎公司税务风险管理概况 3 3.1 杜鼎公司情况简介 3 3.2杜鼎公司涉税情况 4 3.3 杜鼎公司税务风险管理机制 5 4杜鼎公司税务风险的成因 7 4.1企业税务风险形成的外部原因 7 4.2企业税务风险形成的内部原因 9 5税务风险管理基本环境的建设和完善 10 5.1税务风险管理相关流程的建立与健全 10 5.2税务风险管理意识的树立和提高 12 5.3税务风险曹理机制的建立和完善 12 5.4办税人员专业能力的提高 15 总结 16 参考文献 17 致 谢 18 |
