现金流控制视阙的逆行式增值税风险管理研究——基于DT锅炉厂数据  

Research on Retrospective Value-Added Tax Risk Management of Cash Flow Control—Based on DT Boiler Plant Data

作　　者：彭博[1] 王树锋[1] 

机构地区：[1]黑龙江八一农垦大学经管学院,黑龙江 大庆

出　　处：《国际会计前沿》2020年第2期54-62,共9页Frontiers of International Accounting

摘　　要：针对增值税实施凭票抵扣政策易造成采购价与实际支付资金相背离而导致现金流风险失控的客观实际,结合现行增值税法律制度规定,列举DT锅炉厂相关业务数据,采用调研法、案例分析法、均衡点指标测度法和对比分析法等,介绍了增值税与企业现金流的关系,提出了“逆行式增值税纳税风险”的概念,探索了防范现金流出失控的逆行式增值税风险的识别、评估和控制策略,重点研究了企业采购不能获取增值税专用发票所潜伏的纳税风险评估方法及应用,以期为企业制定增值税风险管理策略决策,提供创新理论依据。The implementation of the VATdeduction policy for VAT can easily lead to the actual deviation of thepurchase price from the actual payment funds and lead to the out-of-control ofcash flow risk. Combined with the current VAT legal system, enumerate therelevant business data of the DT boiler plant and adopt the research method, caseanalysis method, equilibrium point index measurement method and comparativeanalysis method, etc., introduced the relationship between VAT and corporatecash flow, put forward the concept of “reverse VAT tax risk”, and explored the retrograde value-added toprevent uncontrolled cash outflows Tax risk identification, assessment andcontrol strategies, focusing on the research of tax risk assessment methods andapplications underlying the inability of companies to obtain VAT invoices inorder to formulate VAT risk management strategy decisions for enterprises andprovide innovative theoretical basis.

关 键 词：增值税 制造业增值税 现金流风险管理 

分 类 号：F81[经济管理—财政学]