本文選題：大企業(yè) + 稅收風(fēng)險(xiǎn)　； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：稅收風(fēng)險(xiǎn)管理是國際稅收管理的發(fā)展趨勢,實(shí)施風(fēng)險(xiǎn)管理是我國稅收征管改革的重大課題。財(cái)稅體制改革是黨的十八屆三中全會(huì)確定的重要內(nèi)容。稅收收入規(guī)模將成為各級(jí)政府預(yù)算確定的預(yù)期目標(biāo)。這將改變以收入為導(dǎo)向的稅收執(zhí)法行為,有利于稅務(wù)機(jī)關(guān)按照稅收法定原則,依法征稅。稅法遵從成為征納雙方的共同目標(biāo)。 探索實(shí)施風(fēng)險(xiǎn)驅(qū)動(dòng)的稅收管理是稅務(wù)機(jī)關(guān)的重大創(chuàng)新,具有法律和現(xiàn)實(shí)層面的雙重意義。本文擬從稅務(wù)機(jī)關(guān)的角度,樹立以風(fēng)險(xiǎn)為導(dǎo)向的稅收管理理念,引導(dǎo)納稅人建立稅務(wù)風(fēng)險(xiǎn)管理制度,將管理重心從事后移向事前,注重對過程的管控,同時(shí)將管理和納稅服務(wù)放在同等重要的位置,提高征收管理的質(zhì)效,進(jìn)而減少納稅人的稅務(wù)風(fēng)險(xiǎn),提高納稅人滿意度和稅法遵從度。 筆者把四川省大企業(yè)稅收風(fēng)險(xiǎn)管理的實(shí)踐作為研究的重點(diǎn),對國內(nèi)外研究理論與成果進(jìn)行了梳理,就四川省大企業(yè)稅收風(fēng)險(xiǎn)管理進(jìn)行了調(diào)研,并對當(dāng)前四川省大企業(yè)風(fēng)險(xiǎn)管理現(xiàn)狀進(jìn)行評析,深入分析了存在的問題和不足,進(jìn)一步探索大企業(yè)風(fēng)險(xiǎn)管理的有效途徑和方法,提出優(yōu)化大企業(yè)稅收風(fēng)險(xiǎn)管理的策略建議,增進(jìn)稅企合作,降低稅收流失風(fēng)險(xiǎn)。
[Abstract]:Tax risk management is the development trend of international tax management, and the implementation of risk management is an important subject of tax collection and management reform in China. The reform of fiscal and taxation system is the important content of the third Plenary session of the 18th CPC Central Committee. The scale of tax revenue will become the expected target of government budget at all levels. This will change the revenue-oriented tax enforcement behavior, and is conducive to tax collection by tax authorities in accordance with the legal principles of taxation. Tax compliance has become a common goal for both parties. It is an important innovation for tax authorities to explore the implementation of risk-driven tax management, which has dual significance in both legal and practical aspects. From the perspective of tax authorities, this paper intends to set up a risk-based tax management concept, guide taxpayers to establish a tax risk management system, and shift the focus of management from ex post to prior, and pay attention to the control of the process. At the same time, the management and tax service are equally important to improve the quality of tax collection and management, thereby reducing the tax risk of taxpayers, improving the satisfaction of taxpayers and compliance with tax laws. The author takes the practice of tax risk management of large enterprises in Sichuan Province as the focus of the research, combs the domestic and foreign research theories and achievements, and investigates the tax risk management of large enterprises in Sichuan Province. The present situation of risk management of large enterprises in Sichuan Province is analyzed, the existing problems and shortcomings are deeply analyzed, the effective ways and methods of risk management of large enterprises are further explored, and the strategic suggestions for optimizing the tax risk management of large enterprises are put forward. To enhance tax-enterprise cooperation and reduce the risk of tax loss.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F275

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本文編號(hào)：1867510