Date of Award
2025
Degree Type
Thesis
Degree Name
Doctor of Business Administration (DBA)
Abstract
以智慧税务为代表的新时代税收征管的新变化，将对大企业税收风险管理产生重要影响，征管信息化技术的变革重构了征纳双方在涉税信息中的不对称地位。本文要研究的核心问题是，为应对新时代税收征管环境的变化，大企业应如何加强税收风险管理。
新时代税收征管技术变革对大企业税收风险管理的影响是多维度的，是综合性的，这种系统性影响是税收效应与治理效应的综合呈现。不仅如此，相较于中小企业而言，大企业税收风险管理所面临的问题更复杂、更多样。因而，在新时代税收征管背景下，大企业欲有效管控税收风险，必须基于体系化视角。有鉴于此，本文依据企业战略管理、委托代理（特别是内部控制）等理论，在借鉴企业风险管理整合框架的基础上，构建了一个四目标、八要素的大企业税收风险管理体系框架。其中，四个目标包括战略目标、经营目标、报告目标以及合规目标；八个构成要素包括内部环境、目标设定、风险识别、风险评估、风险应对、控制活动、信息与沟通以及监督。
本文通过典型案例研究法，较为充分地证明了本研究所建立的大企业税收风险体系框架的有效性。本研究对所选案例企业集团（16家子分公司）2023年税收风险自查中反映出的税收风险管理问题进行了客观描述，以大企业税收风险体系框架为基础对其税收风险产生的根源进行了深入剖析。
研究结果发现，大企业普遍存在的系统性税收风险在很大程度上可以通过本文所构建的大企业税收风险管理体系框架得以阐释。大企业在四个维度的税收风险管理目标和八个构成要素上所存在的问题是其税收风险产生的重要根源，同时，大企业税收风险管理体系框架也为大企业提升税收风险管理水平提供了路线图。
本研究通过构建大企业税收风险管理体系框架，将税收风险管理嵌入企业风险管理整合框架中，丰富了大企业税收风险管理理论研究，为大企业全面提升税收风险管理能力提供了重要依据。
The new changes in tax collection and management in the new era, represented by smart tax, will have an important impact on the tax risk management of large enterprises, and the changes in information collection and management technology have reconfigured the asymmetric position of both parties in tax information. The core issue to be studied in this paper is how to strengthen the tax risk management of large enterprises in order to cope with the changes of the tax administration environment in the new era.
The impact of the new era of tax collection and management technology changes on the tax risk management of large enterprises is multidimensional, and this systematic impact is a comprehensive presentation of tax effects and governance effects. Moreover, compared with small and medium-sized enterprises, the problems faced by large enterprises in tax risk management are more complicated and diversified. Therefore, in the new era of tax collection and management, large enterprises must be based on a systematic perspective in order to effectively control tax risks. In view of this, based on enterprise strategic management theory, principal-agent theory (especially internal control theory), this paper constructs a four-objective, eight-factor tax risk management system framework for large enterprises based on the COSO enterprise risk management integration framework. Among them, the four objectives include strategic objectives, operational objectives, reporting objectives, and compliance objectives; the eight constituent elements include internal environment, objective setting, risk identification, risk assessment, risk response, control activities, information and communication, and supervision.
This paper demonstrates more fully the effectiveness of the tax risk system framework for large enterprises established in this study through the typical case study method. The study objectively describes the tax risk management problems reflected in the 2023 tax risk self-inspection of the case enterprise group (16 subsidiaries), and thoroughly analyzes the root causes of its tax risks based on the framework of the tax risk system for large enterprises.
The results of the study found that the tax risks faced by large enterprises can be largely explained by the framework of tax risk management system for large enterprises constructed in this paper. Problems in the four dimensions of tax risk management objectives and eight constituent elements of large enterprises are the important root causes of their tax risks, and at the same time, the framework of tax risk management system of large enterprises provides a roadmap for large enterprises to improve their tax risk management level.
By constructing a tax risk management system framework for large enterprises and embedding tax risk management into the integrated framework of enterprise risk management, this study enriches the theoretical research on tax risk management of large enterprises and provides an important basis for large enterprises to comprehensively improve their tax risk management capability.
Keywords
税收征管, 税收风险, 税收风险体系框架, 新时代, 大企业. Tax Administration, Tax Risk, Tax Risk System Framework, New Era, Large Business
Language
Chinese (Simplified)
Copyright
The copyright of this thesis is owned by its author. Any reproduction, adaptation, distribution or dissemination of this thesis without express authorization is strictly prohibited.
Recommended Citation
董国云 (2025)。新时代税收征管环境下大企业税收风险管理体系研究 (博士論文，香港嶺南大學)。檢自 https://commons.ln.edu.hk/otd_tpg/56/