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MBA畢業論文_長辰物業IPO審核稅務違規風險及其對策研究DOC

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稅務審核是上市審核的重要組成部分,是公司治理的基本要求,也是現代 企業內部控制的重要內容。企業能否順利通過 IPO 稅務審核,是企業上市的一 個關鍵問題,也是公司能否順利進入 IPO 的“入場券”。 IPO 審核稅務違規風險是指在審核過程中,發行人不能滿足《首次公開發 行股票并上市管理辦法》、《首次公開發行股票并在創業板上市管理暫行辦 法》等管理辦法中的稅務規定,無法通過審核上市而產生的風險被稱為 IPO 審 核稅務違規風險。一旦企業在審核中被發現稅務違規風險,不僅會暴露企業公 司治理的問題和內部控制缺陷,不僅不能上市成功,而且也會引發稅務管理的 后續問題。所以企業應高度重視發審委 IPO 稅務審核關注的問題。 長辰物業一直重視稅務管理工作,尤其是在公司準備上市的過程中,非常 重視稅務管理的規范和順利通過 IPO 稅務審核的準備工作。本人參與長辰物業 上市前期準備工作,并與外部輔導機構、審計機構直接接洽。在掌握大量的第 一手資料的前提下,企業如何順利通過 IPO 審核,規避稅務違規風險是本文研 究的主要內容。 本文重點通過問卷調查和第三方機構盡調兩種形式對企業稅務工作進行健 康評估,從評估結果中總結公司存在的一些稅務違規風險。為從根本上解決和 規避稅務違規風險,本文通過規避堵漏和建立長效機制兩個方面提出了具體的 解決對策。 對長辰物業 IPO 審核稅務違規風險及其對策研究,不僅有利于長辰物業掌 握 IPO 稅務審核的關鍵點,規避 IPO 上市過程可能出現的稅務風險,實現 IPO 稅務審核的通過,提高 IPO 審核的通過率,同時對準備進入資本市場的其他企 業提供一定的應用指導借鑒。 關鍵詞:長辰物業,IPO,稅務違規風險II The Risk of Tax Violations in IPO Examination of Long Chen Wall Property and Its Countermeasures Abstract Tax audit is an important part of the listing audit, the basic requirements of cor- porate governance, and an important part of modern enterprise internal control. Whether the enterprise can successfully pass the IPO, the tax audit is a key issue. It is the entry ticket for the company to successfully enter the IPO. The IPO audit tax violation risk refers to the tax regulations in the auditor's process that the issuer cannot meet the “Public Measures for the Initial Public Offer- ing of Shares and Listing Measures” and the “Interim Measures for the Initial Public Offering of Shares and Governing the Listing of the GEM”. The risk arising from the audit of the listing is called the IPO audit tax violation risk. Once a company finds a tax violation risk in the audit, it will not only expose the problems of corporate gover- nance and internal control defects, but will not only fail to be listed successfully, but also trigger follow-up issues in tax management. Therefore, enterprises should attach great importance to the issues of IPO tax audit of the audit committee. Changchen Property has always attached great importance to tax management, especially in the process of preparing the company for listing. It attaches great impor- tance to the regulation of tax administration and the preparation of the IPO tax audit. I am involved in the preparatory work for the listing of Changchen Property and direct- ly contact with external counseling agencies and audit institutions. Under the premise of mastering a large amount of first-hand information, how to successfully pass IPO audit and avoid tax violation risk is the main content of this paper. This paper focuses on the health assessment of corporate taxation through ques- tionnaires and third-party institutions, and summarizes some of the company's tax vi- olation risks from the assessment results. In order to fundamentally solve and evade the risk of tax violations, enterprises have proposed specific solutions by avoiding the leakage and establishing a long-term mechanism. The research on the tax violation risk and its countermeasures for Changchen Property IPO is not only beneficial to Changchen Property to grasp the key points ofIII IPO tax audit, avoiding the possible tax risks in the IPO listing process, achieving the IPO tax audit, and improving the IPO audit. Rate, while providing guidance for other companies that plan to enter the capital market. Key words: Long Chen property, IPO, Risk of tax irregularitiesIV 目 錄 中文摘要.....................................................................................................I Abstract ...................................................................................................... II 第一章 緒論.............................................................................................1 1.1 研究背景和研究意義.....................................................................................1 1.1.1 研究背景..................................................................................................1 1.1.2 研究意義..................................................................................................3 1.2 研究的主要內容.............................................................................................4 1.3 研究方法和論文結構.....................................................................................5 1.3.1 研究方法..................................................................................................5 1.3.2 論文結構..................................................................................................6 第二章 相關理論與政策法規 ................................................................7 2.1 IPO 審核稅務違規風險涵義 ..........................................................................7 2.2 公司治理及企業內控理論...........................................................................10 2.2.1 公司治理理論........................................................................................10 2.2.2 企業內控理論........................................................................................12 2.2.3 公司治理與內部控制的關系................................................................14 2.3 我國現行 IPO 稅務審核政策要求 ..............................................................15 2.3.1 申報材料方面要求................................................................................15 2.3.2 發行條件的涉稅要求............................................................................16 2.4 其他企業上市 IPO 稅務審核重要啟示 ......................................................17 第三章 長辰物業 IPO 審核稅務違規風險預評估..............................20 3.1 長辰物業公司簡介.......................................................................................20 3.2 長辰物業業務涉稅情況...............................................................................22V 3.2.1 長辰物業財務管理現狀........................................................................22 3.2.2 長辰物業稅務管理情況........................................................................24 3.3 長辰物業 IPO 審核稅務違規風險評估 ......................................................26 3.3.1 長辰物業稅務風險內部問卷調查.........................................................26 3.3.2 第三方機構盡調報告............................................................................27 3.4 長辰物業 IPO 審核稅務違規風險成因分析 ..............................................30 3.4.1 存在的主要稅務違規風險.....................................................................30 3.4.2 稅務違規風險成因分析.........................................................................36 第四章 長辰物業 IPO 審核稅務違規風險處理對策..........................40 4.1 完善稅務風險管控機制...............................................................................40 4.1.1 建立健康的稅務風險管理內控環境....................................................40 4.1.2 完善稅務風險內控措施........................................................................42 4.1.3 建立信息技術化平臺............................................................................43 4.1.4 建立內外部結合的監督機制................................................................45 4.2 聘請第三方機構專業輔導監控...................................................................46 4.2.1 聘請專業機構進行專項審計................................................................46 4.2.2 聘請專業機構進行輔導.........................................................................46 4.3 定期進行相關稅收政策的符合性測試.......................................................46 4.4 補交稅款并申請相關證明...........................................................................47 第五章 結論與展望 ..............................................................................49 5.1 結論...............................................................................................................49 5.2 展望...............................................................................................................49
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