创力集团企业所得税税务风险防范研究

中文摘要

随着税法制度的日益完善，税务风险的防范对企业而言占据的地位越来越重要，企业所得税作为企业应缴纳的主要税种，在税务风险防范中占的比重越来越大，倘若企业所得税产生了风险，对企业的经济和信誉将会影响重大。所以关于企业所得税税务风险防范的研究成为当前亟待解决的现实问题。基于此，本文在借鉴国内外相关研究成果的基础上，对创力集团作的企业所得税税务风险防范问题展开研究。范文首先阐述了所得税税务风险相关概念，接着在对创力集团企业所得税风险管理现状详细分析的基础上，识别与分析其存在的所得税税务风险，提出相应的防范对策与建议，以期为企业所得税税务风险防范提供一定的参考价值。

关键词：企业所得税；税务风险；风险防范 

abstract

With the increasingly perfect tax law system, the prevention of tax risks plays a more and more important role for enterprises. As a major tax that enterprises should pay, enterprise income tax takes an increasing proportion in the prevention of tax risks. If enterprise income tax generates risks, it will have a significant impact on the economy and reputation of enterprises. Therefore, the study on the prevention of tax risks of enterprise income tax has become a practical problem to be solved urgently. Based on this, this paper, on the basis of the relevant research results at home and abroad, studies the prevention of corporate income tax risks made by chuangli group. Paper first expounds the concepts of income tax risk, and then the detailed analysis about the present situation of chuangli group enterprise income tax risk management, on the basis of risk identification and analysis of the existing income tax, put forward the corresponding prevention countermeasures and Suggestions, in order to enterprise income tax tax risk prevention to provide the certain reference value.

Key words: enterprise income tax; Tax risks; Risk prevention

目录

一、绪论1

（一）研究背景及意义1

（二）国内外研究现状1

（三）研究思路与方法2

二、企业所得税税务风险的相关概述4

（一）税务风险4

（二）企业所得税税务风险4

三、创力集团所得税税务风险管理现状6

（一）公司简介6

（二）创力集团企业所得纳税情况6

（三）创力集团企业所得税风险识别8

四、创力集团企业所得税税务风险的成因分析11

（一）企业所得税税务管理部门的缺陷11

（二）企业所得税税务风险内部控制的缺失11

（三）企业所得税核算准确性的不足11

（四）无法及时有效的识别税务风险12

五、创力集团企业所得税税务风险的防范措施13

（一）设置税务部门13

（二）完善企业所得税税务风险内部控制13

（三）加强企业所得税财务核算方面的管理14

（四）建立企业所得税税务风险预警机制15

结论16

参考文献1