本文關(guān)鍵詞：BGP國(guó)際稅收籌劃風(fēng)險(xiǎn)管理研究　出處：《河北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： BGP 國(guó)際 稅收籌劃 風(fēng)險(xiǎn)管理

【摘要】：BGP做為中國(guó)石油天然氣集團(tuán)公司下屬的從事石油地質(zhì)勘探服務(wù)的全資子公司，從上個(gè)世紀(jì)90年代開始走上了國(guó)際化之路到2010年，在世界石油地質(zhì)勘探服務(wù)行業(yè)己躋身世界前五位。為了追求利益最大化，BGP國(guó)際部一直在通過稅收籌劃這種手段來降低其在世界范圍內(nèi)的稅收成本。 本文首先介紹了國(guó)內(nèi)外有關(guān)稅收籌劃風(fēng)險(xiǎn)管理理論，并以此理論為基礎(chǔ)對(duì)BGP國(guó)際稅收籌劃風(fēng)險(xiǎn)管理的現(xiàn)狀，，存在的問題及產(chǎn)生的原因進(jìn)行了分析，并在分析的礎(chǔ)上提出了應(yīng)對(duì)措施。 BGP國(guó)際稅收籌劃風(fēng)險(xiǎn)管理應(yīng)對(duì)措施包括以下內(nèi)容：樹立科學(xué)的稅收籌劃風(fēng)險(xiǎn)觀；成立價(jià)稅管理部，整合國(guó)際部稅收籌劃資源；建立價(jià)稅信息平臺(tái)，實(shí)現(xiàn)價(jià)稅信息共享；加強(qiáng)對(duì)反避稅法的研究，降低關(guān)聯(lián)交易風(fēng)險(xiǎn)；加強(qiáng)與當(dāng)?shù)囟悇?wù)部門的溝通，維護(hù)自己的合法權(quán)益；加大價(jià)稅人才的培養(yǎng)力度，關(guān)注價(jià)稅人員的身心健康。 最后提出了結(jié)論，合法進(jìn)行稅收籌劃，合理通過關(guān)聯(lián)交易實(shí)現(xiàn)價(jià)格轉(zhuǎn)移，克服在稅收籌劃工作中的貪婪和有限理性，建立有利于BGP國(guó)際稅收籌劃風(fēng)險(xiǎn)管理工作健康發(fā)展的長(zhǎng)效機(jī)制。
[Abstract]:BGP as Chinese Petroleum Corporation subsidiary engaged in petroleum geological exploration service's wholly-owned subsidiary, embarked on the road of internationalization by 2010 from the beginning of the last century in 90s, in the service industry of world petroleum geological exploration has been among the world's top five. In order to seek maximum benefits, BGP international has been through tax this means to reduce the planning in the world within the scope of the tax cost.
This paper first introduces the theory of tax planning risk management both at home and abroad, and based on this theory, analyzes the current situation, existing problems and causes of BGP international tax planning risk management, and puts forward some countermeasures based on the analysis.
BGP international tax planning risk management measures include the following: to establish a scientific concept of tax planning risk; the establishment of tax management, tax planning department of the integration of international resources; the establishment of tax information platform, realize the tax information sharing; strengthen the anti tax avoidance, reducing the risks associated with the transaction; strengthen the communication with the local tax authorities. To safeguard their legitimate rights and interests; strengthening the cultivation of the ad valorem tax personnel, attention to ad valorem tax 'health.
At last, we put forward the conclusion that we should make legal tax planning, realize the price transfer reasonably through related party transactions, overcome the greed and limited rationality in tax planning, and establish a long-term mechanism conducive to the healthy development of BGP international tax planning risk management.

【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.4;F426.22

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本文編號(hào)：1355814