商业银行税务风险的内部控制机制研究

Internal Control Mechanism on Tax Risk Faced by Commercial Banks

本文在分析企业税务风险的主要来源的基础上,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,进而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。该体系的最终目标是通过这些活动助推商业银行各项经营发展目标的实现,有效控制税务风险,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。

On the basis of analyzing the main sources of tax risk faced by enterprises, the paper scrutinizes the status quo of commercial banks to manage tax risk and the related problems, and puts forward that commercial banks should include tax risk in enterprise-wide risk management and establish a professional internal control management pattern according to their characteristics. Under the guide of COSO internal control framework, commercial banks can bring tax risk management into line with the activities of all management ranks and business from the aspects of organizational structure, management system, risk assessment, control activities, information communication and supervision and improvement. The target of the framework is to contribute to realizing each operation and development goal of commercial banks through those activities, effectively control tax risk, minimize tax costs, and strengthen the confidence of related parties, such as supervisors and external shareholders, to win competitive advantages.