防控税务风险

<正>税务风险识别与评估识别企业税务风险因素。内部税务风险因素包括:企业经营理念和发展战略,税务规划以及对待税务风险的态度,组织架构、经营模式或业务流程,     

信息化时代下应搞好“网络稽查”

随着会计电算化的发展,传统的税务稽查工作已不能再停留在过去手工检查的方式,"网络稽查"就是采用模拟输入部分业务进行"穿透"测试等方法,对企业的会计核算软件进行逻辑审核,税务稽查查账软件运用计算机查帐软件对企业财务数据进行采集、加工、验证、分析,以企业的财务电子数据和税务征管信息为基础,以税收政策法规为依据,将税务稽查经验、方法与计算机信息处理技术相结合,辅助税务稽查人员完成对不同税种高效信息化的检查。     

基于内部控制的企业税务风险防范研究

聚焦内部控制视角下的企业税务风险,明确造成企业税务风险的相关因素,并对有效防范税务风险的方法进行深入探讨,希望能够为相关风险防范工作提供一定的参考和借鉴,进一步提高企业税务风险防范能力,保障企业的健康稳定发展。     

浅谈企业税务会计的建立和应用

介绍企业税务会计的起源和特征,有利于企业会计工作者更好地了解企业税务会计,分析税务会计对加强税收征管、提高会计信息质量和企业效益的作用,及建立企业税务会计的必要性,对如何建立和应用企业税务会计提出自己的看法。     

对企业税务管理方法的探讨

税务管理是企业以国家现行税收法律法规为依据,进行税务核算和监督,进行税务自查、纳税筹划等一系列涉税工作。随着市场经济体制的不断完善,国家势必要加大对税收政策工具的运用,纳税人的涉税风险开始显现。基于此,本文主要探讨了企业面临的税务风险及其管理方法,同时主张企业进行税务筹划,降低税收负担。     

企业税务筹划工作刍议

税务成本是企业成本的一个重要的组成部分,为了降低企业成本,加强企业的税务筹划工作是一种可行的选择。文章从加强企业税务管理的方法入手,阐述了企业开展税务筹划的意义,指出目前企业税务筹划存在的问题,并就企业如何通过税收筹划等一些合理合法的避税方法来达到降低企业经营成本、提高财务管理水平,最终提高企业竞争力的目的进行探讨。     

尼日利亚油气合作中的典型涉税案例分析

无论是实力雄厚的西方石油公司,还是新进入尼日利亚市场的中国石油企业,都在尼日利亚发生过税务纠纷或税务诉讼。税务风险的存在既有石油公司主观上违法、舞弊或风险管控意识差的原因,也有相关税务法律法规规定模糊,不同主体理解存在偏差等客观原因。中国某石油公司在尼日利亚的税务纠纷案例,启示相关企业不但要依法纳税、合理筹划,更要在并购中高度重视尽职调查,加强对资源国财税条款的研究,以防控税务风险。     

浅谈企业经营绩效评估

经营绩效是企业发展的根本，是职工收入保持稳定和增长的前提；在企业外部，贷款给企业的金融机构、向企业供货的厂商、从企业订货的客户、以及需要从企业取得税收的政府税务部门和投资于企业的股东或股民，出于不同的经济利益关系，都关注着企业的经营绩效。因此，企业经营绩效评估是企业挖掘内部潜力、提高经营管理水平、减少管理盲目性的有效途径之一。     

供电企业税务管理更上一层楼

今年 ,由国税稽查、地税稽查人员组成的稽查小组4月、5月期间对南方电网公司各供电企业进行了深入细致的税务检查,南方电网公司对此高度重视,认真部署各供电分公司做好税务自查工作和迎接检查的准备工作.随着税务稽查力度的强化,企业所面临的税务风险逐渐增大,如对税务政策及税法不能正确理解熟知,就会存在资金风险,给企业造成损失.结合本次税务大检查,谈谈对税务管理的一些看法.     

会计评估与税务策划在境外EPC项目中的应用

为控制国际工程总承包（EPC）项目的风险,根据国内、国外的法规制度差异,企业应在项目的会计核算体系、成本控制、税务策划方面,在项目的不同阶段采取有效的措施,以顺利实现效益目标。在市场开拓阶段,应根据目标市场的政治、法律、经济环境,规划未来境外可能的项目实体的运行方式;在投标报价阶段,策划合同方案和税务方案;在项目实施阶段,确定会计核算体系和方法。对于成本控制,应根据项目全面造价管理的数据,制定全面成本管理预算并实施项目预算控制;分阶段、按实施内容对成本控制计划的执行情况进行分析、评估和考核;建立成本管理平台,抓住项目实施全过程的成本控制关键点,动态控制成本费用;分析和控制财务风险,避免不确定成本的支出。在项目涉税事项上,应遵循＂依据法规制度,做好事先规划,合理规避税务风险＂的原则,着重考虑纳税主体与方式、合同、采购方案、工程分包方案、会计核算方法、收入与成本确认时间与依据等,进行税务策划。     

The Exogamic Nature of Sino-Foreign Joint Ventures

The paper suggests that Sino-foreign joint ventures areexogamicpartnerships. Three hypotheses were formulated: (1) partners pool differentiated sets of idiosyncratic and non-substitutable resources into their joint ventures; (2) they establish cooperation to gain access to resources provided by their counterparts; (3) the younger the partnership, the less the partners contribute with idiosyncratic resources. A questionnaire investigation was conducted into 67 Sino-foreign joint ventures. The test for H1 clearly demonstrated that each partner pools very different resources into the joint venture. H2 was also clearly supported by the data collected. However, H3 was weakly supported.     

企业风险管控审计方略

以中外合资企业风险管控审计为例,对中外合资企业存在的重大风险点进行探索与研究,着重对外方投资者采用以合资为名,而不考虑合资企业是否亏损,仅以卖设备和原材料、控制工厂的采购与销售,中方变相成为其加工厂,通过在合资企业外部,实现其利润的做法,致使国有资产存在重大合资风险的问题进行了剖析。提示了企业进行风险管控审计的重要性和紧迫性,在此基础上探索了企业风险管控审计的方法、内容、对策。     

Bartering technology for local resources in exogamic Sino-foreign joint ventures

Five hypotheses were formulated regarding the exogamic nature of Sino-foreign joint ventures and two propositions regarding incentives for technology transfers and protection against imitation. Research relied on a questionnaire-based investigation in 67 joint ventures and case studies in various industries. Three lessons were drawn. (1) Each partner contributes with a differentiated set of idiosyncratic and non-substitutable set of resources; technology is the core contribution of foreign companies no matter which aspect is examined. There is an almost perfect symmetry between the pooled resources and the learning objectives of each partner. (2) Chinese respondents give a strong competitive value to technology transfers. (3) Beyond traditional technical and legal protection, foreign companies slow down imitation with three strategies: taking advantage of time lag; keeping the most creative value added stages at home; playing, not on the technology itself, but on inherent financial or commercial obstacles.     

中外合资项目经济评价的主要特点

中外合资项目是我国吸引外资的一种重要方式，中外合资项目的经济评价工作无论在深度或广度、花费的人力和物力方面，一般都大于非合资项目，特别在确定目标市场，加强市场调研、确定基本参数，分析项目特点、确定合理的价格体系，寻找合适的预测价格、确定基本收益率、确定融资方案，合理安排资金诸方面均有其独到之处，值得借鉴。     

中外合资企业知识转移的实现机理研究——基于知识接收方的视角

基于知识接收方（即中外合资企业）的视角,探讨了影响中外合资企业知识转移实现程度的因素,深入剖析了中外合资企业知识转移的实现机理．并给出了基于竞争价值方法的知识接收方的效能的测量指标体系,对中外合资企业知识转移过程“黑箱”问题的探索又向前迈进了一步。最后,指出了未来的研究方向。     

Joint ventures vs. Non-joint ventures: An empirical investigation

This paper describes a longitudinal empirical study comparing joint ventures and non-joint ventures in the petroleum industry as they compete for oil and gas leases. Results indicate that, while enjoying a significant advantage in market power, joint ventures do not perform any better than non-joint ventures at identifying potentially productive leases. Because of the higher payments made for these leases, the overall performance of joint ventures is significantly lower than that of non-joint ventures.     

Asymmetric information and joint venture performance: theory and evidence for domestic and international joint ventures

The increased number of perspectives on joint ventures (JVs) raises important issues for theory development on interfirm collaboration. In this paper, we bring together two key theoretical perspectives on joint ventures—the asymmetric information perspective and the indigestibility view. On a theoretical level, we focus on the relationship between these two different explanations of joint ventures. We also present new evidence on the firm valuation effects of JVs in domestic and international investment contexts. The findings lend support to the asymmetric information perspective on resource combination through joint ventures. Copyright © 2000 John Wiley & Sons, Ltd.     

Joint ventures: Theoretical and empirical perspectives

This paper compares the perspectives of transaction costs and strategic behavior in explaining the motivation to joint venture. In addition, a theory of joint ventures as an instrument of organizational learning is proposed and developed. Existing studies of joint ventures are examined in light of these theories. Data on the sectoral distribution and stability of joint ventures are presented.     

以现有所有者权益入股合资的经济评价问题探讨

探讨了“中文以现有所有者权益入股，外方按相应股比投入资金和技术，合资双方以现有生产装置为基础建立合资企业”的技术经济评价方法及其评价中的具体问题，为此类合资项目的技术经济评提供依据，使该类合资项目的技术经济评价方法，指标和结论更具真实性，科学性，客观性，可靠性。     

‘Trojan horse’ or ‘Workhorse’? the evolution of U.S.–Japanese joint ventures in the United States

Foreign investors and their domestic joint venture partners must find ways to share the benefits of the venture if both sides are to be satisfied. Some work in the literature on joint ventures has asserted that there is a danger in all joint ventures, and especially joint ventures with Japanese, that one side will exploit the venture for its own gain, using it as a Trojan Horse. To test this assertion, we build a full data set of Japanese firms with joint ventures in the United States and track the ventures over time. Our data show that the Japanese partners do not take actions consistent with the Trojan Horse hypothesis. Copyright © 1999 John Wiley & Sons, Ltd.