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商业银行税务风险管理系统的建设分析

时间:2022-06-05 来源:未知 编辑:梦想论文 阅读:
Since the date of establishment, every business, income and expenditure of a commercial bank in the course of its daily operation are related to tax and may be subject to tax risks. Commercial banks have a wide variety of businesses, a huge amount of transactions, but also face greater tax risks. With the development of market economy, commercial banks continue to expand their own scale and face increasing tax risks. Therefore, it is particularly important for commercial banks to control tax risks in the process of operation and long-term development. They must establish a reasonable and effective tax risk management system to achieve the purpose of controlling tax risks.
 
 
1、 The necessity of constructing the tax risk management system of commercial banks
 
 
With the development of market economy, the scale of commercial banks is expanding, and tax risk management is becoming more and more important in the process of operation. In order to control tax risk efficiently, we must establish a reasonable and effective tax risk management system. The tax risk management system of commercial banks is of positive significance to the stable and sustainable development of enterprises. First, tax risk management can reduce the tax cost of commercial banks and protect the economic interests of banks; Second, tax risk management can reduce the risk of commercial banks' illegal tax management and avoid the reputation risk and capital loss caused by banks' violation of the provisions of the tax system; Third, the strict control of the tax operation by the commercial banking industry can create a good and safe business development environment and ensure the legal operation of banks, so as to promote the long-term and orderly development of banks and the stable and sustainable economic growth.
 
 
2、 Content of tax risk management system construction of commercial banks
 
 
(1) The connotation and causes of tax risk of commercial banks
 
 
The tax risk of commercial banks refers to the risk caused by the difference between the handling of tax matters and the tax laws and regulations in the daily operation and management of banks, which will cause losses to banks to a certain extent.
 
 
The main reasons for the tax risk of commercial banks are as follows: first, the management of commercial banks lacks the awareness of tax risk control and does not pay enough attention to tax risk management; Second, the tax policy is not clear enough, the tax system needs to be optimized, the law enforcement by the tax authorities is not standardized, and the implementation scale is also different, so the commercial banks cannot accurately control the tax risk; Third, the quality of the employees engaged in tax management in commercial banks needs to be improved. The tax personnel lack risk sensitivity and have poor ability to perceive tax risks; Fourth, commercial banking business is complicated, there are many risk points, management is difficult, and the system has a low degree of automation in dealing with tax matters.
 
 
(2) The concept and content of tax risk management of commercial banks
 
 
Defining the concept and content of tax risk management of commercial banks is the basis of building a tax risk management system. The tax risk management of commercial banks means that within the scope of business management, banks evaluate tax risk management from the aspects of tax control, decision-making and bank performance evaluation, so as to avoid tax risks to the greatest extent, save taxes, reduce tax costs and protect economic interests. The main contents of tax risk management of commercial banks include bank information, routine, investment, financing, strategic objectives and operation management. In each management, identify and evaluate the possible tax risks of banks, and formulate effective risk response plans and reasonable risk control measures through research and analysis, so as to reduce tax costs and improve economic returns.
 
 
(3) Design of tax risk management system for commercial banks
 
 
1. design of general tax risk management system of commercial banks
 
 
In order to minimize the probability of tax risk, commercial banks can design a scientific tax risk management system based on the tax management process. In the design process of the general tax risk management system of commercial banks, it is necessary to consider the design of multiple links, such as risk objective setting, risk internal environment research, risk identification, risk assessment, risk control activities, risk corresponding solution, risk supervision and feedback mechanism, and risk information sharing and exchange. In the process of setting up the tax risk management subsystem of commercial banks, it is necessary to consider the design of several links, such as strategy, operation control, daily management and information management subsystem. Through comprehensive analysis and application of the general system and subsystems, a perfect tax risk management system is designed, which can take timely measures to deal with risks and reduce the tax risk of commercial banks.
 
 
2. design of tax risk management subsystem of commercial banks
 
 
Commercial banks should not only design the general tax risk management system, but also study and design subsystems. At present, the design of the tax risk management subsystem of commercial banks includes two aspects: the risk strategy subsystem and the daily tax risk management subsystem.
 
 
The first is the design of risk strategy subsystem. The design of the risk strategy subsystem is mainly to clarify the strategic objectives and decisions for the long-term development of commercial banks, and design the management mode of the risk strategy subsystem around the design scheme of the general tax risk system, so as to achieve the precise purpose. The risk strategy management subsystem needs to design the investment link, financing link and income distribution link. In addition, commercial banks also need to design tax risk identification, management supervision, evaluation response and other systems. Through these systems, they can comprehensively study and evaluate the tax risk subsystem, scientifically build the integrity of the system and maximize economic benefits.
 
The second is the design of tax risk daily management subsystem. The daily tax risk management subsystem is mainly designed based on the design structure of the general system to achieve the purpose of daily accurate control of commercial bank tax risk. The daily tax risk management subsystem needs to design multiple links such as the relationship between bank and tax, tax declaration and accounting, and achieve the purpose of effectively controlling the daily tax risk of enterprises through the risk control of multiple links of daily management.


3、 Problems in the construction of tax risk management system of commercial banks
 
 
 
(1) Imperfect internal control system of tax risk management
 
 
 
At the beginning of establishment, commercial banks often establish basic internal control management system, but may ignore the construction of internal control system of tax risk management. Due to the lack of experience accumulation and professional management personnel in the operation stage of commercial banks, the internal control system of tax risk is lack of standardization and process. Therefore, it is difficult for commercial banks to achieve complete risk prevention and control without mature and perfect tax risk management and control, which will lead to the failure of tax risk control to be carried out continuously and effectively internally, which will directly affect the stable operation and development of commercial banks and may bring huge potential tax risks to banks.
 
 
 
(2) Immature internal control environment for tax risk management
 
 
For commercial banks, the internal control management of tax risk is very important. If banks want to achieve the pre-set business objectives, they must achieve good dynamic self-control and self-management. In order to achieve this management goal, tax risk internal control must have a mature and stable internal and external control environment as a guarantee. When many commercial banks were established, they developed relevant internal control management systems. However, in the process of operation and management, due to the lack of mature and stable internal and external control environment, the middle and senior managers did not pay more attention to tax risk management, the awareness of tax risk management and the publicity of policies were insufficient, and the control responsibility was not really implemented, resulting in the bank employees' weak concept and awareness of tax risk control, The tax risk management and control culture has not been actively promoted, and the internal control management of tax risk is difficult to build and continue.
 
 
(3) Imperfect tax risk assessment and early warning indicator mechanism
 
 
There are no unified standards for the tax risk assessment methods, assessment standards and early warning indicators of commercial banks, and the relevant mechanisms are not sound. Some commercial banks have no experience in tax risk assessment and are still in the exploratory stage; Although some commercial banks have some experience, they still lack systematic methods and professional tax personnel in risk identification, measurement, monitoring and analysis; Some commercial banks did not adjust the evaluation criteria and indicators in combination with the actual operation and industry development status, and only relied on historical experience and non professional part-time financial personnel to complete various management and control of tax risks. At present, the tax risk assessment and early warning work carried out by commercial banks is arbitrary, and there are great differences, which not only affects the long-term control effect of tax risk, but also leads to the unstable development of the banking industry.
 
 
(4) The internal communication mechanism of tax risk data is not smooth
 
 
There is a lack of comprehensive and effective coordination and communication mechanism within commercial banks. In the actual operation and management process, departments rarely communicate with each other. The work responsibilities of departments are independent of each other, and department personnel perform their own duties. Under this mode, the tax risk data cannot be effectively transmitted and communicated within the bank, which brings great restrictions to the comprehensive internal control management of tax risk. At present, commercial banks have a wide variety of businesses, the upper, middle and lower levels are complex, branches are set up widely, and the breadth, depth and volume of tax risk data are huge. If there is no timely communication, the probability of risk will increase exponentially. Therefore, to control tax risk, we must attach great importance to the smooth internal communication of tax risk data in banks.
 
 
(5) Failure to establish tax risk response plan and control system
 
 
The managers of commercial banks lack experience and awareness of tax risk management. The bank has not established a tax risk response plan to deal with temporary and non temporary tax risks, and has not established a perfect risk control system to control the tax risks in different links of the bank's operation and management, including all links in the operation process, accounting, tax calculation, tax declaration, strategic major decisions, etc, As a result, commercial banks have many difficulties in dealing with and controlling tax risks in their business management activities.

4、 Countermeasures for perfecting the construction of tax risk management system of commercial banks
 
 
(1) Improve the internal control mechanism of tax risk management
 
 
In order to effectively prevent tax risks and avoid the loss of business reputation and capital interests, commercial banks must establish a tax risk management system in line with their own development in combination with the development characteristics of the industry and their own characteristics and needs. First, they need to establish and improve the internal control mechanism.
 
 
First, commercial banks should establish an information management platform, strengthen the contact between business departments and staff and the tax risk management in the internal operation of the bank, strengthen the close contact between the bank and the tax management authority, and be able to obtain the latest information in a timely manner.
 
 
Second, commercial banks should establish a supervision system for tax risk management and establish an independent supervision department to supervise and evaluate the control of tax risk management and the operation of the system.
 
 
Third, the specific tax risk control measures that can be implemented in the process of commercial bank operation and management: first, pay attention to the tax risk control in all links of daily operation and management of commercial banks; Second, strengthen the risk control of the accounting and payment of various tax related businesses and taxes of commercial banks; Third, commercial banks should strengthen the management and control of routine tax returns, strengthen the review and management of the preservation of reference materials, and strengthen the evaluation and analysis of the risks implied in the process of tax returns and tax payments; Fourth, pay attention to the tax planning of commercial banks, reduce tax costs, and minimize the probability of tax risk.
 
 
(2) Improve the internal control environment for tax risk management
 
 
Commercial banks want to build a stable tax risk management system. On the basis of establishing and improving the internal control mechanism, they need to have a good internal control environment as a guarantee, so they must establish and improve the bank's internal control environment.
 
 
First, commercial banks should establish a tax risk management system and strictly implement rules and regulations. Carry out the publicity of tax related risk knowledge, vigorously advocate the cultural concept of tax management, and strengthen the tax risk education of employees, so as to improve the staff's concept and ability of tax risk prevention and ensure the smooth development of the bank's tax management.
 
 
Second, commercial banks should establish special tax risk management departments, set up management posts, train professional staff to engage in tax risk management, clarify the responsibilities of tax management departments, and formulate the responsibilities and rights of personnel in each post in combination with their own business characteristics, development needs, actual conditions and tax risk management requirements.
 
 
Third, after setting up tax management posts and arranging tax management personnel, commercial banks should strengthen the training of tax management personnel, focus on training versatile compound talents, improve the accuracy and timeliness of determining bank tax risks, formulate efficient risk evaluation methods and standards, and establish perfect risk early warning indicators and mechanisms.
 
 
Fourth, commercial banks should set up a scientific, standardized and feasible tax risk management performance appraisal system, and formulate specific performance appraisal standards and reward and punishment incentive provisions for employees in tax risk management, so as to standardize and motivate employees' tax risk management behavior.
 
 
(3) Strengthen tax risk identification, assessment and early warning
 
 
Commercial banks need to establish and improve unified tax risk evaluation methods, evaluation standards and early warning indicators, which can ensure the long-term control effect of tax risk and promote the long-term and stable development of commercial banks.
 
 
 
First, commercial banks should regularly or irregularly carry out self-assessment of tax risks, first to identify tax risks, then to assess tax risks through various assessment methods, assess the size of risks and the possibility of occurrence, timely find out the deviation in handling tax matters, and make corresponding adjustments to reduce the operating costs and tax costs caused by tax risks caused by deviation.
 
 
Second, commercial banks should, in accordance with the tax assessment standards issued by the competent tax authorities, and in combination with their own business development and tax risk management needs, formulate risk assessment indicators, risk assessment standards and risk measurement formulas that meet their own tax risk management, and formulate tax risk early warning indicators and early warning mechanisms.
 
 
(4) Unblock the internal communication mechanism of tax risk information
 
 
The branches of commercial banks are widely established, the upper, middle and lower levels are complex, and there are many types of business. The breadth, depth and volume of tax risk data are huge. Therefore, to control tax risk, we must attach great importance to the smooth communication of tax risk data in banks.
 
 
First, commercial banks should strengthen close contact and active communication between themselves and the competent tax authorities, timely grasp the latest tax policies, and timely make internal response measures.
 
 
Second, commercial banks should strengthen interaction and exchange with peers, learn from each other's excellent tax risk management experience and methods, make up for their own shortcomings in tax risk management, and improve the construction of their own tax risk management system.

Third, commercial banks should strengthen multiple communications among various internal departments and staff. The competent tax authorities should share relevant tax information in a timely manner, clarify the tax risk responsibilities, rights and obligations of the Department's tax management personnel, and prevent the failure to trace the source of the risk after the occurrence of tax risk, as well as the staff shifting responsibilities.
 
 
Fourth, commercial banks should strengthen the construction of internal information management platform, improve the multifunction of tax risk control, and use other measures to improve the level and efficiency of tax risk control. The supervision department should strengthen the supervision and inspection of internal control management of tax risk.
 
 
(5) Establish tax risk response plan and control system
 
 
First, when dealing with temporary tax risks, commercial banks should formulate tax risk response plans in advance. There are mainly the following solutions: first, risk acceptance. If a commercial bank considers that the risk impact is not significant, it may not take any measures within its bearing range; Second, risk reduction. Commercial banks can reduce the factors that may cause risks and achieve risk control; Third, risk transfer. Commercial banks can transfer part or all of their tax risks to other entities; Fourth, risk aversion. Commercial banks can reduce losses in the later stage and turn risks into development opportunities through restructuring, merger and termination of business. Second, commercial banks should establish a sound risk control system after risk assessment of the tax risks they face. First, combine the risk control with the development strategy of the bank; Second, banks need to establish a risk control system for the whole process of internal operation to comprehensively control the tax risks faced in the process of operation; Third, the bank needs to establish a daily management system for taxation, including accounting, tax calculation, tax declaration and payment, and the relationship with tax authorities, so as to reduce risks.
 
 
5、 Conclusion
 
 
To sum up, the tax risk management of commercial banks is one of the important contents of all risk management work. Tax risk permeates in all businesses of banks' daily operations. Therefore, commercial banks should continue to strengthen the concept of tax risk, and improve the internal control environment of tax risk by improving the internal control mechanism of tax risk in combination with the provisions of the national tax law, the market economic environment, their own business characteristics and development needs, Strengthen tax risk identification and assessment, formulate tax risk response plans, smooth the internal communication mechanism of tax risk information, and build an effective and scientific tax risk management system suitable for their own business development, so that they can achieve healthy and long-term development.

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