近年来，我国市场经济快速发展，涌现出了一大批大型企业。大企业在自身 快速发展扩张的同时，也因为自身治理结构、经营业务的复杂性，逐渐出现了各 种各样的税务风险。如何防范和控制税务风险，已经成为影响大企业经营成败的 重要因素。 本文以风险内部控制理论为基础，通过问卷调查的方式对当前大企业税务风 险内控机制建设所存在的主要问题及原因进行了分析研究。论文基于《企业内部 控制基本规范》的五要素，搭建了一套符合我国大企业税务风险管理实际需求的 内部控制基本框架。在此基础上，本文结合实证研究，对H公司税务风险管理的 水平进行了分析评价，并基于基本框架对H公司的税务风险内控机制给出若干调 整方式与健全对策，增强论文的实际价值。 论文提出，由于缺乏配套制度、企业决策层对税务风险认识不足、企业税务 风险管理机构不完善等原因，我国大企业税务风险内控机制建设总体上较为落 后，无法有效地防范和控制税务风险。本文构建了大企业风险内控机制建设的基 本框架，大企业要构建和完善税务风险内部控制体系要构建与企业规模相匹配的 税务风险控制环境，建立起日常预警与专项评估相结合的风险评估体系，采取覆 盖生产经营全流程的控制活动，全面控制税务风险，此外还要加强涉税信息的沟 通传递，保证税务风险内部控制的高效运行，并且持续不断地对税务风险内控机 制的运行状况进行监控、评价和完善，确保内控机制长期有效运行。本文的研究 结论可以为大企业税务风险管理提供借鉴和参考，为促进税务风险内控体系的研 究和发展提供帮助。 关 键 词，大企业，税务风险，内部控制，基本框架 论文类型，案例分析浙江工业大学硕士学位论文 大企业税务风险内控机制建设研究——以H公司为例 III RESEARCH ONTHE CONSTRUCTION OF INTERNALCONTROLMECHANISM OF TAXATION IN LARGE ENTERPRISES - TAKINGTHE H COMPANYASAN EXAMPLE ABSTRACT In recent years, China's market economy has developed rapidly, and many large enterprises have emerged. While large enterprises are rapidly developing and expanding, they also have various tax risks due to the complexity of their own governance structure and business operations. How to prevent and control tax risks has become an important factor affecting the success or failure of large enterprises. Based on the risk internal control theory, this paper analyzes the main problems existing in the construction of the internal risk management mechanism of large enterprises through questionnaires. Based on the five elements of the Basic Rules for Enterprise Internal Control, the paper builds a basic framework for internal control that meets the actual needs of China's large enterprise tax risk management. On this basis, this paper combines empirical research to analyze and evaluate the level of the H company's tax risk management, and based on the basic framework, gives some adjustment methods and sound countermeasures to the H company's tax risk internal control mechanism, and enhances the actual value of the paper. The paper proposes that due to the lack of supporting system, the lack of understanding of tax risk by enterprise decision-making level, and the imperfect enterprise tax risk management institutions, the internal control mechanism of taxation risk of large enterprises in China is generally backward, and it is impossible to effectively prevent and control tax risks. This paper constructs the basic framework for the construction of internal risk control mechanism for large enterprises. To build and improve the internal control system of tax risk, large enterprises should establish浙江工业大学硕士学位论文 大企业税务风险内控机制建设研究——以H公司为例 IV a risk assessment and analysis system that conforms to their own characteristics and establish effective tax risks. Internal control measures to comprehensively control tax risks, in addition to internal and external information exchange and communication, to ensure the efficient operation of internal control of tax risks, and to continuously monitor, evaluate and improve the operation of the internal mechanism of tax risks to ensure the internal control mechanism operates effectively for a long time. The conclusions of this paper can provide reference and reference for the tax risk management of large enterprises and help to promote the research and development of the internal control system of tax risks. KEY WORDS: Large enterprises; Tax risk; Internal control; Basic framework TYPE OF THESIS: Case Study浙江工业大学硕士学位论文 大企业税务风险内控机制建设研究——以 H 公司为例 V 目 录 1 绪论 .................................................. 1 1.1 研究背景 ................................................. 1 1.2 研究意义 ................................................. 1 1.3 国内外研究综述 ........................................... 2 1.3.1 税务风险国内外研究综述 ................................... 2 1.3.2 税务风险内控机制国内外研究综述 ........................... 3 1.4 研究内容与方法 ........................................... 5 1.4.1 研究内容 ................................................. 5 1.4.2 研究方法 ................................................. 5 1.5 本文的创新和不足 ......................................... 6 2 大企业税务风险内控机制的相关理论基础 .................. 7 2.1 相关定义 ................................................. 7 2.1.1 大企业定义 ............................................... 7 2.1.2 税务风险定义 ............................................. 7 2.1.3 税务风险内控机制定义 ..................................... 8 2.2 内部控制理论的发展与应用 ................................. 9 2.2.1 内部控制理论的演变 ....................................... 9 2.2.2 内部控制理论在国内的发展与应用 ........................... 9 2.2.3《企业内部控制基本规范》五要素的含义..................... 10 3 大企业税务风险内控机制建设现状 ....................... 13 3.1 大企业税务风险基本情况 .................................. 13 3.1.1 日常税务风险 ............................................ 13 3.1.2 重大税务风险 ............................................ 14 3.2 大企业税务风险内控机制建设现状 .......................... 14 3.3 大企业税务风险内控机制建设落后的原因分析 ................ 17 3.4 完善大企业税务风险内控机制的积极意义 .................... 18 4 大企业税务风险内控框架设计 ........................... 19 4.1 《企业内部控制基本规范》对于税务风险内控的借鉴意义 ...... 19 4.2 《企业内部控制基本规范》框架的不足之处 .................. 20 4.3 大企业税务风险内控基本框架设计 .......................... 22 4.3.1 构建与企业规模相匹配的税务风险控制环境 .................. 23 4.3.2 建设日常预警与专项评估相结合的风险评估体系 .............. 23浙江工业大学硕士学位论文 大企业税务风险内控机制建设研究——以 H 公司为例 VI 4.3.3 加强涉税信息的沟通传递 .................................. 25 4.3.4 不断监督和改进风险管理措施 .............................. 25 5 基于基本框架的大企业税务风险内控机制构建——以 H 公司为例 27 5.1 H 公司的基本情况......................................... 27 5.2 H 公司的主要税务风险..................................... 27 5.2.1 日常税务风险 ............................................ 28 5.2.2 重大税务风险 ............................................ 29 5.3 H 公司税务风险管理现状与主要问题......................... 31 5.4 基于基本框架的 H 公司税务风险内控机制构建 ................ 34 5.4.1 内部环境模块 ............................................ 35 5.4.2 风险评估模块 ............................................ 37 5.4.3 控制活动模块 ............................................ 39 5.4.4 信息沟通模块 ............................................ 46 5.4.5 监督与改进模块 .......................................... 47 5.5 H 公司税务风险内控机制实施成效........................... 48 结论.................................................... 51