摘 要
随着经济全球化和税收制度的不断完善，企业税务合规管理成为现代企业管理的重要组成部分。本研究旨在探讨我国企业税务合规管理的现状、问题及改进措施，以提升企业的税务管理水平。通过对国内不同规模、行业的120家企业进行问卷调查与实地访谈，并结合相关文献资料分析，发现当前企业税务合规管理存在意识薄弱、专业人才匮乏、信息化程度低等问题。研究结果表明，大部分企业在税务风险管理方面缺乏系统规划，内部监督机制不健全，且对税收政策理解不到位。针对上述问题，提出加强税务合规意识教育、培养专业人才、推进信息化建设等改进措施。创新之处在于构建了包含税务风险评估、内部控制优化、外部协作强化在内的综合管理体系框架，为企业提供可操作性强的实践指导。
关键词：企业税务合规管理 税务风险管理 内部控制
Abstract
With the continuous improvement of economic globalization and tax system, enterprise tax compliance management has become an important part of modern enterprise management. This study aims to explore the current situation, problems and improvement measures of enterprise tax compliance management in China to improve the tax management level of enterprises. Through the questionnaire survey and field interview with 120 domestic enterprises of different sizes and industries, and combined with the analysis of relevant literature, it is found that there are weak awareness, lack of professional talents and low degree of informatization in the current corporate tax compliance management. The research results show that most enterprises lack systematic planning in tax risk management, internal supervision mechanism is not sound, and inadequate understanding of tax policy. In view of the above problems, the improvement measures are put forward, such as strengthening tax compliance awareness education, cultivating professional talents and promoting information construction. The innovation lies in the construction of a comprehensive management system fr amework including tax risk assessment, internal control optimization and external collaboration strengthening, to provide enterprises with operable practical guidance.Keyword:Enterprise Tax Compliance Management Tax Risk Management Internal Control
目 录
1绪论 1
1.1企业税务合规管理的研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2企业税务合规管理的现状分析 2
2.1税务合规管理体系构建情况 2
2.2税务风险管理现状评估 3
2.3税务合规管理存在的主要问题 3
2.4典型企业税务合规案例分析 4
3影响企业税务合规管理的因素 4
3.1内部管理机制对合规性的影响 4
3.2外部监管环境对企业的影响 5
3.3税收政策变化的应对挑战 5
3.4信息技术应用对企业税务合规的作用 6
4企业税务合规管理的改进措施 7
4.1完善内部税务管理制度建设 7
4.2加强税务风险防控体系建设 7
4.3提升税务合规管理水平的策略 8
4.4推动税务合规管理创新实践 8
结论 9
参考文献 10
致谢 11
