本文關鍵詞： 大企業(yè) 企業(yè)所得稅 風險管理　出處：《西北農林科技大學》2014年碩士論文　論文類型：學位論文

【摘要】：公共財政一直是各界關注的焦點,稅收收入歷來是公共財政收入的主要來源。在我國稅制中,企業(yè)所得稅是與增值稅、消費稅一起穩(wěn)居稅收收入前列的主要稅種之一,也是調節(jié)收入分配的重要力量。目前,由于大企業(yè)在我國經濟和稅收中的地位越來越重要,其納稅情況對國家稅收和經濟均有顯著影響,與大企業(yè)相關的企業(yè)所得稅涉稅風險日益成為社會關注的焦點和稅務部門工作的重點。 近年來,在信息技術的背景下,風險管理、納稅遵從管理等理念逐步受到重視,本文在全面國內稅務風險管理的相關文獻的基礎上,以公共管理學的學科視角,依據(jù)風險管理學、公共財政學的相關理論,運用文獻法、訪談法及調查研究法等多種方法,從L市國稅機關的大企業(yè)所得稅征管實踐出發(fā),以風險管理為導向開展研究。L市于2010開始對大企業(yè)試行風險管理,發(fā)現(xiàn)對經濟社會發(fā)展的影響加大的大企業(yè)所得稅風險,主要來自稅務機關內部的管理難點和企業(yè)內控機制不健全兩方面,指出L市大企業(yè)所得稅風險管理過程中所面臨的四種主要矛盾：我國大企業(yè)界定標準的矛盾、稅務機關人少事多,對大企業(yè)管理的基礎薄弱的矛盾、稅企雙方層級管理信息不對稱與利用程度不高之間的矛盾和行政機關聯(lián)動管理效率與風險管理機制的要求之間的矛盾。同時提出以風險管理為導向,優(yōu)化人力資源配置：明確風險應對崗責體系,縱向推進稅務機關內部職能調整；以信息化管稅為依托,提升大企業(yè)風險管理的信息化程度等四個方面的建議。 本文旨在從稅源管理的角度,在分析L市大企業(yè)所得稅風險管理現(xiàn)狀的基礎上,借鑒國外發(fā)達國家稅源管理的有益經驗,結合我國稅收征管改革總體思路,從稅務機關和大企業(yè)兩方面尋找大企業(yè)所得稅風險的根源,通過L市國稅機關大企業(yè)所得稅風險管理模式的實證分析,研究稅務部門如何以最為經濟的資源和成本,最大程度地控制大企業(yè)所得稅管理風險,對目前大企業(yè)所得稅征收管理中存在的風險及成因、下階段的管理理念和思路進行初步思考,從而為稅務部門走出目前大企業(yè)所得稅風險管理的困境提出建議,探索我國今后稅源管理的發(fā)展方向,最終達到稅務機關在事前掌控大企業(yè)所得稅納稅風險的目的,最大限度地降低大企業(yè)因所得稅風險對公共財政收入和經濟社會造成不利影響的可能性。
[Abstract]:Public finance has always been the focus of attention, and tax revenue has always been the main source of public financial revenue. In our tax system, enterprise income tax is one of the main tax categories which, together with value-added tax and consumption tax, are steadily in the forefront of tax revenue. It is also an important force in regulating income distribution. At present, due to the increasingly important position of large enterprises in China's economy and taxation, their tax payment situation has a significant impact on both the state tax revenue and the economy. Corporate income tax risk related to large enterprises has become the focus of social attention and tax departments. In recent years, under the background of information technology, the concepts of risk management and tax compliance management have been paid more and more attention. Based on the relevant theories of risk management and public finance, and by using the methods of literature, interview and investigation, this paper sets out from the practice of collecting and managing the income tax of large enterprises in L City. Taking risk management as the direction, the city of L began to try out risk management for large enterprises in 2010, and found that the income tax risk of large enterprises, which has a greater impact on economic and social development, It mainly comes from two aspects: the difficulty of management within the tax authorities and the unsound internal control mechanism of enterprises. It points out four main contradictions in the process of income tax risk management of large enterprises in L city: the contradiction of defining standards for large enterprises in our country. Tax authorities have fewer people and more problems, and have a weak foundation for the management of large enterprises. The contradiction between the asymmetry of management information and the low degree of utilization, and the contradiction between the efficiency of linkage management and the requirement of risk management mechanism. Optimization of human resources allocation: clear risk response post responsibility system, vertical promotion of internal function adjustment of tax authorities; based on information management and taxation, to enhance the degree of informationization of risk management in large enterprises, four aspects of the recommendations. The purpose of this paper is to analyze the present situation of income tax risk management of large enterprises in L city from the perspective of tax source management, draw lessons from the beneficial experiences of foreign developed countries, and combine the general ideas of tax collection and management reform in our country. From the two aspects of tax authorities and large enterprises to find the source of income tax risk of large enterprises, through the L City State tax organ large enterprise income tax risk management model empirical analysis, to study how to tax departments with the most economical resources and costs, To control the risk of income tax management of large enterprises to the greatest extent, to consider the risks and causes existing in the collection and management of income tax of large enterprises at present, as well as the management ideas and ideas in the next stage. Thus, the tax authorities can make suggestions for the tax departments to get out of the dilemma of income tax risk management of large enterprises at present, explore the development direction of tax source management in the future in China, and finally achieve the purpose of controlling the tax risk of large enterprises income tax in advance by the tax authorities. It minimizes the possibility that large enterprises will have adverse effects on public revenue and economic society because of income tax risk.
【學位授予單位】：西北農林科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F279.27;F812.42

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本文編號：1502069