论文部分内容阅读
本文在分析企业税务风险主要来源的基础上,对商业银行税务风险管理现状以及存在的问题进行了剖析。提出将税务风险纳入全面风险管理范畴,构建符合商业银行自身特点的专业化税务风险内控管理模式。借助COSO内部控制框架指引,从组织构架、管理制度、风险评估、控制活动以及信息沟通和监督改进等方面,将税务风险管理融入到商业银行各管理层级、各项业务活动中。该体系的最终目标在于通过这些活动助推商业银行各项经营发展目标的实现,实现税务相关成本最小化,提升监管者、外部股东等相关方信心,赢得竞争优势。
Based on the analysis of the main sources of corporate tax risk, this paper analyzes the status quo and existing problems of tax risk management of commercial banks. Put forward the tax risk into the scope of comprehensive risk management and establish a professional tax risk internal control management mode that accords with the characteristics of commercial banks. With the guidance of the COSO Internal Control Framework, tax risk management has been incorporated into all levels of management and various business activities of commercial banks in terms of organizational structure, management system, risk assessment, control activities and improvement of information communication and supervision. The ultimate goal of this system is to promote the realization of various business development objectives of commercial banks through these activities, minimize the tax-related costs, enhance the confidence of regulators, external shareholders and other stakeholders and gain a competitive advantage.