本文選題：浦發(fā)銀行 + 稅務(wù)管理�。� 參考：《蘭州大學(xué)》2013年碩士論文

【摘要】：對于稅務(wù)管理方面的研究,國內(nèi)外學(xué)者多基于政府角度來研究稅務(wù)管理問題,相關(guān)的研究論述非常豐富和全面。而對于從企業(yè)角度對稅務(wù)管理進(jìn)行研究起步較晚,理論缺乏系統(tǒng)性、完整性。部分基于企業(yè)角度對稅務(wù)管理方面的研究多側(cè)重于稅務(wù)籌劃,甚至模糊了兩個概念的區(qū)別。隨著社會經(jīng)濟(jì)的快速發(fā)展,人們意識到稅務(wù)管理并不能簡單視同于稅務(wù)籌劃,積極降低企業(yè)納稅成本可以增加收益,但控制潛在的稅務(wù)風(fēng)險(xiǎn)也至關(guān)重要。企業(yè)稅務(wù)管理應(yīng)該要涵蓋稅務(wù)籌劃和稅務(wù)風(fēng)險(xiǎn)控制兩個方面。 本文旨在從企業(yè)稅務(wù)管理全局的角度出發(fā),對浦發(fā)銀行稅務(wù)籌劃和稅務(wù)風(fēng)險(xiǎn)控制進(jìn)行了研究,指出其稅務(wù)籌劃、稅務(wù)風(fēng)險(xiǎn)控制中存在的問題及成因,結(jié)合浦發(fā)銀行的主要業(yè)務(wù)活動,設(shè)計(jì)了稅務(wù)風(fēng)險(xiǎn)管控體系,并提出具體的稅務(wù)籌劃策略,以期能在合法、合規(guī)的前提下,合理進(jìn)行稅務(wù)籌劃,降低稅負(fù)成本,有效控制稅務(wù)風(fēng)險(xiǎn),實(shí)現(xiàn)稅后收益最大化的稅務(wù)管理目標(biāo)。 同時(shí),也希望通過這篇文章,一是稅務(wù)管理的重要性能得到商業(yè)銀行高層管理人員的重視,并積極引進(jìn)、培養(yǎng)稅務(wù)管理人才,完善內(nèi)部管理控制組織架構(gòu)及管理制度；二是能為我國商業(yè)銀行稅務(wù)管理理論研究添磚加瓦,讓更多的人投入到有行業(yè)征對性的稅務(wù)管理研究中,提高我國金融行業(yè)稅務(wù)管理研究水平。
[Abstract]:For the study of tax administration, scholars at home and abroad study tax administration from the perspective of the government, and the related research is very rich and comprehensive. However, the research on tax administration from the angle of enterprise started late, and the theory lacks systematicness and integrality. Part of the research on tax administration is focused on tax planning, and even obscures the difference between the two concepts. With the rapid development of social economy, people realize that tax administration can not simply be regarded as tax planning. Reducing the cost of paying taxes actively can increase the income, but it is also important to control the potential tax risk. Enterprise tax administration should cover tax planning and tax risk control. The purpose of this paper is to study the tax planning and tax risk control of Pudong Development Bank from the perspective of the overall situation of enterprise tax management, and point out the problems and causes of its tax planning and tax risk control. Combined with the main business activities of Pudong Development Bank, the tax risk control system is designed, and the specific tax planning strategy is put forward in order to reasonably carry out tax planning and reduce the tax burden cost under the premise of legality and compliance. Effectively control the tax risk and achieve the tax management goal of maximizing the income after tax. At the same time, I also hope that through this article, first, the important performance of tax management has been attached importance to by the senior management of commercial banks, and actively introduced to train tax management personnel, improve the organizational structure of internal management control and management system; Second, it can contribute to the study of tax management theory of commercial banks in China, let more people put into the tax management research of industry levy, and improve the research level of tax management in the financial industry of our country.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.4;F832.33

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本文編號：1886520