现代经济的不断发展使得企业内外部环境日趋复杂与多变，企业经营过程中面临 的风险也逐渐增多。作为企业内部控制的一个重要内容，财务管理在企业发展过程中 的重要性不断凸显，并已成为企业风险管理的重要发展方向。近年来，随着信息技术 的发展，企业财务管理的一个重要模式创新——财务共享开始浮出水面，不同行业、 不同规模的企业都把财务共享作为企业财务管控的一个重要手段，各种财务共享模式 及操作方法不断涌现。要建立优质的企业财务共享平台，其核心问题不仅在于如何搭 建平台，更在于平台搭建后如何更好地发挥财务共享平台的作用，从而更好地管控财 务风险。因此，在搭建企业财务共享平台后，如何对财务共享模式下的各种业务模块 进行风险管理，成为了已推行财务共享平台的企业急需解决的问题。同时，在企业推 行财务共享模式的情况下，企业的面临的税务风险也有了新的变化与内涵。随着外部 税务政策环境的变化以及企业内部对税务风险的敏感性的日益加强，为防范税务风 险，对企业财务共享模式下的税务风险进行管理有着重要的现实意义。 本文首先介绍了DT集团的基本情况，对DT集团财务共享模式下的税务风险进 行了归纳，重点论述了DT集团财务共享模式下存在税务票据集中化处理、税务集中 申报以及税务政策执行等方面的税务风险。然后，以相关案例为基础，从四个方面分 析DT集团财务共享模式下的税务风险管理现状，包括税务管理组织分工、税务风险 监管制度流程、税务识别与评估机制、税务风险管理人员人岗匹配等，指出其税务风 险管理存在组织分工部分缺失、风险管理制度及流程不完善、税务风险的识别与评估 机制亟需构建以及税务风险管理人员人岗匹配度差等方面的问题，并分析了产生问题 的原因。针对上述问题，本文提出DT集团应对其财务共享模式下的税务风险管理进 行优化，具体包括构建三位一体的税务风险管理组织、完善税务风险管控制度流程、 增加重大经营事项的税务评估环节、构建税务风险识别指标库及组建内外结合的政策 服务中心等税务风险管理的优化措施。最后，对本文的研究进行总结，指出本文的创 新点及局限性，并对未来的研究进行了展望。 本文可能存在的创新之处在于：将企业税务风险管理与财务共享模式的实施结合 在一起进行研究，并通过对财务共享模式下的税务风险成因进行分析，提出完善财务 共享模式下的企业税务风险监管体系的各项措施，对同类型已实行财务共享模式的企 业进行税务风险管理有着一定的借鉴意义。 关键词：财务共享；税务风险；税务风险管理；DT集团 DT集团财务共享模式下的税务风险管理研究 I ABSTRACT With the continuous development of modern economy, the internal and external environment of enterprises is becoming more and more complex and changeable, and the risks faced by enterprises in the process of operation are also increasing. As an important part of enterprise internal control, financial management is becoming more and more important in the process of enterprise development, and has become an important development direction of enterprise risk management. In recent years, with the development of information technology, financial sharing, an important model innovation of enterprise financial management, has come to the surface. Enterprises of different industries and scales regard financial sharing as an important means of enterprise financial management and control, and various financial sharing models and operation methods are emerging. To build a high-quality enterprise financial sharing platform, the core issue is not only how to build the platform, but also how to better play the role of financial sharing platform after the platform is built, so as to better control financial risks. Therefore, after the establishment of the financial sharing platform, how to manage the risk of various business modules under the financial sharing mode has become an urgent problem for the enterprises that have implemented the financial sharing platform. At the same time, in the case of implementing the financial sharing mode, the tax risks faced by enterprises also have new changes and connotations. With the change of external tax policy environment and the increasing sensitivity of internal enterprises to tax risk, in order to prevent tax risk, it is of great practical significance to manage the tax risk under the financial sharing mode of enterprises. This thesis first introduces the basic situation of DT group, summarizes the tax risks in the financial sharing mode of DT group, and focuses on the tax risks in the centralized treatment of tax bills, centralized tax declaration and implementation of tax policies in the financial sharing mode of DT group. Then, on the basis of relevant cases, this thesis analyzes the current situation of tax risk management under the financial sharing mode of DT group from four aspects, including the division of tax management organization, tax risk supervision system process, tax identification and evaluation mechanism, tax risk management personnel post matching, etc., and points out that there is a lack of organizational division of tax risk management, and the risk management system and ABSTRACT II process are endless There are some problems in the identification and evaluation mechanism of tax risk and the poor matching degree of tax risk managers, and the reasons are analyzed. In view of the above problems, this thesis proposes that DT group should optimize its tax risk management under the financial sharing mode, including building a trinity tax risk management organization, improving the tax risk management and control system process, increasing the tax assessment link of major business matters, building a tax risk identification index database and establishing a combined internal and external policy service center Optimization measures. Finally, this thesis summarizes the research, points out the innovation and limitations of this thesis, and looks forward to the future research. The possible innovation of this thesis lies in: combining the enterprise tax risk management with the implementation of financial sharing mode, and analyzing the causes of tax risk under the financial sharing mode, putting forward various measures to improve the enterprise tax risk supervision system under the financial sharing mode, and carrying out tax risk for the same type of enterprises that have implemented the financial sharing mode Management has certain reference significance. Key words：Financial Sharing；Tax Risk；Tax risk management；DT group DT集团财务共享模式下的税务风险管理研究 1 目录 导论 ....................................................... 1 一、研究背景及意义 ............................................................................................. 1 二、国内外研究动态 ............................................................................................................... 3 三、研究内容与方法 ............................................................................................................... 6 第一章 税务风险管理的基本理论.............................. 8 第一节 税务风险管理的基本内涵 ........................................................................................... 8 一、税务风险的内涵 ............................................................................................................... 8 二、税务风险管理的内涵 ....................................................................................................... 9 二、税务风险管理的特征 ....................................................................................................... 9 第二节 财务共享模式对税务风险管理的影响...................................................................... 10 一、税务风险管理方式的革新 ............................................................................................. 10 二、税务风险管理难度的提高 ............................................................................................. 11 第二章 DT集团财务共享模式下的税务风险 .................... 13 第一节 DT集团概况 ................................................................................................................ 13 一、集团基本业务 ................................................................................................................. 13 二、集团经营业务涉税情况 ................................................................................................. 14 第二节 DT集团财务共享模式引发的税务风险 ......................................