本文结合 R 公司实际情况，从不同的角度分析 R 公司存在的涉税风险，分析涉税
风险产生的主要原因。通过深入企业中走访调研，从 R 公司存在的风险出发，提出营
造“依法纳税”的良好氛围、优化税务管理团队、健全涉税风险内控机制、加强公司
采购管理、适当进行纳税筹划等一系列措施，提高公司对涉税风险的防范和应对能力
最后，对涉税风险揭示（即税务稽查）双方的权利义务等知识点进行扫描，并就如何
正确应对税务稽查提出建议
关键词：涉税风险；处罚；防范；应对II
ABSTRACT
With the increasing of tax administration and tax inspection, the relationship between the tax
cost and the economic benefit of the enterprise becomes more and more close. Admittedly,
there must be a hundred sparse, and then dedicated financial staff, and then there are likely to
be cautious of the work of the error, and once found by the tax authorities, will inevitably be
subject to tax penalties. Discussion through the exchange and tax staff and the analysis of
case of tax inspection found that more than half of the enterprises are because of business
process improper by the tax authorities identified as acts of tax evasion or suspicion.
Obviously, every flow of financial personnel can not participate in the development of
enterprises, but every process and tax related, so as long as one part of the existence of
improper handling problems are likely to bring the tax risk to the enterprise, it can enable
enterprises to take unnecessary taxes, or even criminal penalties. It can be seen that the tax
risk is everywhere, how to deal with tax related issues, to deal with the tax inspection is a
very difficult business managers have to face the problem.
In this paper, combined with the actual situation of R company, R company&39;s tax risk
analysis from different angles, analyzes the main reason of tax risk. Through in-depth
business visits to research, from the risk analysis of R company, put forward to establish full
tax management consciousness, optimize the tax, the tax risk management team construction
supervision system, strengthen the company&39;s procurement management, due to a series of
measures to improve the company&39;s tax planning, tax related risk prevention and response
capabilities. Finally, to scan the tax risk of tax inspection reveals that the rights and
obligations of both parties and other knowledge, and how to correctly deal with tax audit
recommendations.
Key Words： risk of tax; punishment; prevent; respondIII
目 录
摘要 ...... I
ABSTRACT ... II
目 录 .... III
1 绪论 ...... 1
1.1 研究背景和选题意义... 1
1.1.1 研究背景 .......... 1
1.1.2 选题意义 .......... 1
1.2 国内外文献综述....... 2
1.2.1 国外研究现状 ...... 2
1.2.2 国内研究现状 ...... 5
1.3.3 简要述评 .......... 8
1.3 研究的主要内容与方法. 9
1.3.1 研究内容 .......... 9
1.3.2 文章框架 .......... 9
1.3.3 研究方法 ......... 10
1.3.4 研究的创新点 ..... 10
2 防范涉税风险的理论分析 ........... 12
2.1 涉税风险概述........ 12
2.1.1 企业涉税风险的概念 ........... 12
2.1.2 企业涉税风险的影响 ........... 12
2.1.3 企业涉税风险的防范 ........... 13
2.1.4 涉税风险的揭示与应对 ......... 13
2.2 防范企业涉税风险的理论基础...... 14
2.2.1 风险理论 ......... 14
2.2.2 预警理论 ......... 14
2.2.3 博弈论 ........... 15
3 R 公司涉税风险现状分析 ........... 17
3.1 基本情况 17
3.2 涉税管理机构........ 18
3.3 涉税管理制度........ 18
3.3.1 财务制度 ......... 18
3.3.2 发票管理 ......... 19IV
3.4 R 公司涉税风险的分析19
3.4.1 风险揭示案例 ..... 19
3.4.2 采购环节的涉税风险 ........... 20
3.4.3 财务管理的涉税风险 ........... 20
3.4.4 涉税协调的风险 ... 21
3.5 R 公司涉税风险的原因21
3.5.1 外部风险因素 ..... 21
3.5.2 内部风险因素 ..... 22
4 改进 R 公司的涉税风险防范体系 ..... 24
4.1 优化组织体系........ 24
4.1.1 调整组织架构 ..... 24
4.1.2 岗位责任制 ....... 25
4.2 构建税务风险报告体系 26
4.2.1 定期编制税务内部报告 ......... 26
4.2.2 特例情况报告制度 . 26
4.2.3 制作涉税工作底稿 . 27
4.3 健全涉税风险内控机制 27
4.3.1 实行税务预算制度 . 27
4.3.2 实行税务审计制度 . 27
4.4 防范体系实施的保障措施.......... 28
4.4.1 营造“依法纳税”的良好氛围 ... 28
4.4.2 合理选聘涉税人员 . 29
4.4.3 加强公司采购管理 . 29
4.4.4 适当的纳税筹划 ... 30
5 R 公司涉税风险的揭示与应对策略 .... 32
5.1 明确双方的权利和义务 32
5.1.1 检查人员的职权和义务 ......... 32
5.1.2 被稽查企业的权利和义务 ....... 32
5.2 正确应对税务机关的揭示.......... 33
5.2.1 账簿和凭证检查的应对原则 ..... 33
5.2.2 税务稽查实施过程中的应对 ..... 34
6 结论与展望 ........... 36
6.1 主要结论........
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