企业的日常经营活动都与税收相关，每个企业都必须依法诚信纳税。十九大 报告中明确指出要深化税收制度改革，健全地方税体系，随着信息技术的发展， 税务机关通过信息化手段大力推进以信息定税管税，完善了税务征管制度，加大 了依法治税的力度。随着税收征管体系不断完善，税制不断健全，税收问题给企 业经营业绩、声誉甚至生存发展，带来越来越大的影响。加强税务管理，防范税 务风险，已经变得刻不容缓，因此税务风险已经成为企业风险管理中非常重要的 本文以深圳九星印刷包装集团有限公司（以下简称九星印刷）为研究对象， 其主营业务是印刷包装及贸易，核心产品为折叠纸盒、瓦楞彩盒和手袋，产品范 围涉及中高档医药、电子、烟酒、日化、服装、食品等诸多领域，九星印刷是华 润三九医药股份有限公司的全资子公司，属于华润集团下属的国有企业。 本文通过研究分析九星印刷在税务风险管理方面存在的问题，根据税务风险 管理、内部控制、危机管理、税收调控相关理论，结合九星印刷的经营和发展战 略，提出在其内控管理体系中增加税务风险内部控制，建立税务战略；建立标准 化的工作流程与工作手册；建立税务风险损失责任追查与赔偿、无税务风险奖励 制度；组建税务风险管理联合体；最终形成多维立体全方面的税务风险管控体系， 全面掌控公司的业务风险和专业合规风险。 本文旨在完善九星印刷税务风险管理，建立健全其税务风险内部控制体系， 并提出了具体举措和流程，提升其税务风险管理水平，为企业规避税务风险，促 进企业战略目标的达成，保证企业可持续发展。 关键词：税务风险，风险管理，内部控制II STUDY ON INTERNAL CONTROL OF TAX RISKS OF NINE STARS PRINTING Abstract The daily business activities of enterprises are closely relevant to taxation, and every enterprise must pay taxes according to law and in good faith. The report of the 19th CPC national congress clearly pointed out the need to deepen the reform of the tax system and improve the local tax system. With the development of information technology and by means of information methods, tax authorities are vigorously boosting the use of information to determine and administer taxes, which has improved the tax levy system, and strengthened tax administration by law. Amid the continuous improvement of tax levy and tax system, tax issues have brought more and more impact on business performance, reputation and even survival and development of enterprises. So it has become urgent to strengthen tax management and prevent tax risks, and tax risks have become a very important aspect of enterprise risk management. The present paper takes Shenzhen Nine Stars Printing & Packaging Group Co., Ltd (hereinafter referred to as Nine Stars Printing) as the research object, its main business is printing & packaging and trading, the core products contain folded cartons, corrugated cartons and handbags, the product range is involved in middle and top grade pharmaceutical, electronics, tobacco, cosmetic, clothing, food and many other fields. Furthermore, Nine Stars Printing is a wholly-owned subsidiary of China Resources Sanjiu Medical & Pharmaceutical Co., Ltd, which is also a state-owned enterprise affiliated to China Resources Group. By analyzing Nine Stars Printing’s current problem of tax risk management, based on the theories related to tax risk management, internal control, crisis management and taxation adjustment, and combined with the business and development strategy of Nine Stars Printing, the author proposes to add tax risk internal control in its internal control management system, and establish tax strategy; to establish standardized workflows and workbooks; to establish the tax risk tracingIII system for loss liability and compensation, reward system for no tax risks; to establish tax risk management union; finally, a multidimensional and comprehensive tax risk control system will be formed, so as to comprehensively control the company's business risks and professional compliance risks. This paper aims to enhance the risk management of Nine Stars Printing, to build up ideas and concrete measures for improving its tax risk internal control system, and to increase tax risk management level of the enterprise, which will help to avoid tax risks, so as to promote the achievement of strategic objectives, and ensure the sustainable development of the enterprise. Key words: Tax risks, Risk management, Internal controlIV 目 录 中文摘要.................................................I ABSTRACT ................................................ II 目 录..................................................IV 第一章 导论 ..............................................1 1.1 研究背景与研究意义 ............................................1 1.1.1 研究背景 ..................................................1 1.1.2 研究意义 ..................................................2 1.2 主要研究内容与研究方法 ........................................4 1.2.1 研究内容 ..................................................4 1.2.2 本文研究的主要方法 ........................................4 第二章 税务风险管理内部控制的相关理论 ....................6 2.1 国内外研究综述 ................................................6 2.1.1 关于税务风险及风险管理的研究 ..............................6 2.1.2 关于税务风险内部控制的研究综述 ............................7 2.2 税务风险管理理论 ..............................................7 2.2.1 税务风险的概念 ............................................7 2.2.2 税务风险的特点及分 ..................................8 2.2.3 税务风险管理的发展过程 ...................................10 2.3 企业税务风险管理的原则及内容 .................................11 2.3.1 企业税务风险管理的原则 ...................................11 2.3.2 企业税务风险管理的主要内容 ...............................11 2.3.3 税务风险的识别与评估 .....................................12 2.3.4 税务风险的控制与应对 .....................................12V 2.3.5 税务风险的信息化与沟通 ...................................13 2.3.6 税务风险的监督与改进 .....................................13 2.4 COSO-ERM 风险内部控制理论 ....................................13 2.4.1 税务风险内部控制基本框架 .................................13 2.4.2 税务风险内部控制目标 .....................................16 2.4.3 税务风险内部控制的基本原则 ...............................16 2.5 危机管理理论 .................................................18 2.6 税收调控理论 .................................................18 第三章 九星印刷税务风险内部控制问题与原因分析 ...........20 3.1 九星印刷概况简介 .............................................20 3.1.1 九星印刷基本情况介绍 .....................................20 3.1.2 九星印刷的业务概况与特点 .................................20 3.1.3 公司的组织架构 ...........................................22 3.1.4 九星印刷内部控制情况介绍 .................................23 3.2 九星印刷税务风险内部控制存在的问题 ...........................25 3.2.1 九星印刷税务基础情况介绍 .................................25 3.2.2 九星印刷的纳税情况 .......................................26 3.2.3 九星印刷税务风险的识别与评估 .............................27 3.2.4 九星印刷接受税务稽查、检查及信用评级情况 .................29 3.2.5 九星印刷税务风险内部控制情况小结 .........................30 3.3 九星印刷税务风险内部控制存在的问题原因分析 ...................30 3.3.1 .............................30 3.3.2 专业胜任能力不足，以财务管理替代税务管理..................31 3.3.3 机制不健全，缺乏税务绩效评价与激励制度....................32 3.3.4 .............................32 3.3.5 .......................33VI 3.3.6 税务会计基础工作薄弱导致税务风险 .........................33 3.3.7 未充分利用税收优惠政策导致多缴税款 .......................33 3.3.8 税务筹划不当导致税务风险..................................34 第四章 九星印刷税务风险管理内部控制改进研究 .............35 4.1 统一思想，建立九星印刷的税务战略 .............................35 4.1.1 树立九星印刷税务管理使命 .................................35 4.1.2 设立九星印刷税务管理愿景 .................................35 4.1.3 制定九星印刷税务风险管理内部控制的目标 ...................35 4.2 九星印刷税务风险管理内部控制改进思路 .........................36 4.3 .........................36 4.3.1 税务风险管理组织的设置 ..................................