本文關(guān)鍵詞： 萬達廣場 城市綜合體 稅收管理　出處：《東北石油大學》2014年碩士論文　論文類型：學位論文

【摘要】：城市綜合體作為一種新型經(jīng)濟形式，在創(chuàng)造稅收同時暴露了一系列的問題，論文基于大慶萬達廣場城市綜合體稅收管理研究，探索城市綜合體“聯(lián)營扣點”、“聯(lián)營返點”和“統(tǒng)一結(jié)算”等經(jīng)營模式下的稅收管理模式。同時挖掘城市綜合體的稅收潛力，進一步探索稅收增長空間，以期方便納稅人，進一步節(jié)約納稅人交易成本。試圖構(gòu)建一種新型稅收流程，使之與城市綜合體相適應，從而促進稅收管理水平，，提高稅收管理效率。 論文以大慶市薩爾圖萬達廣場為研究對象，以稅收管理的基本原理為基礎，采用了比較分析、實地調(diào)查、規(guī)范研究、實證分析、定量與定性分析相結(jié)合等研究方法，主要研究內(nèi)容包括5個部分：一是闡述了國內(nèi)外城市綜合體及稅收管理研究成果、研究思路以及未來發(fā)展趨勢；二是闡述城市綜合體及稅收管理的基本理論，從城市綜合體和稅收管理的概念、原則以及與其相關(guān)名詞的區(qū)分等角度進行了介紹；三是闡述了大慶萬達廣場城市綜合體的特點和問題，對大慶萬達廣場城市綜合體稅收管理進行了現(xiàn)狀與問題分析，為大慶萬達廣場城市綜合體稅收管理的提供依據(jù)；四是針對大慶萬達廣場城市綜合體稅收管理存在的問題，再造流程，加強管理，提出了具體應對方法；五是針對大慶萬達廣場城市綜合體稅收管理體系提出了防范策略進一步闡述新舉措在大慶萬達廣場城市綜合體稅收管理中的具體應用。
[Abstract]:As a new economic form, urban complex has exposed a series of problems while creating tax revenue. This paper explores the tax management models under the management models of "joint operation points", "associated return points" and "unified settlement" of urban complexes. At the same time, it also excavates the tax potential of urban complexes, and further explores the space for tax revenue growth in order to facilitate taxpayers. To further economize the transaction cost of taxpayers, this paper attempts to construct a new tax process to adapt to the urban complex, thus to promote the level of tax management and improve the efficiency of tax management. This paper takes Saltu Wanda Square of Daqing City as the research object, based on the basic principles of tax management, adopts comparative analysis, field investigation, normative research, empirical analysis, quantitative and qualitative analysis and other research methods. The main research contents include five parts: first, the research results, research ideas and future development trends of urban complex and tax administration at home and abroad, and second, the basic theory of urban complex and tax management. This paper introduces the concepts, principles and related nouns of urban complex and tax administration. Thirdly, it expounds the characteristics and problems of the urban complex of Wanda Square in Daqing. This paper analyzes the current situation and problems of tax management in Daqing Wanda Square urban complex, which provides the basis for tax management of Daqing Wanda Square city complex. Fourth, it aims at the problems existing in tax management of Daqing Wanda Square urban complex. Reengineering process, strengthening management, and put forward specific countermeasures; Fifthly, the paper puts forward the prevention strategy for the tax management system of the Wanda Square city complex in Daqing City, and further expounds the concrete application of the new measures in the tax management of the Wanda Square City complex in Daqing City.
【學位授予單位】：東北石油大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.23;F812.42

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