本文選題：涉外企業(yè) + 稅務(wù)管理　； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著世界經(jīng)濟(jì)發(fā)展全球化進(jìn)程的不斷加快,涉外企業(yè)為了達(dá)到集團(tuán)利潤(rùn)最大化的目標(biāo),利用各國(guó)稅制和管理等方面的差異和漏洞進(jìn)行全球范圍內(nèi)的避稅運(yùn)作,這已經(jīng)嚴(yán)重侵蝕了世界各主權(quán)國(guó)家的稅基,有悖稅收公平原則,擾亂了經(jīng)濟(jì)發(fā)展秩序。對(duì)于這一現(xiàn)象,國(guó)際國(guó)內(nèi)專家學(xué)者和稅務(wù)機(jī)關(guān)管理部門都開(kāi)展了積極的理論研究和實(shí)踐探索,并且已經(jīng)取得了一定的成績(jī),比如2015年經(jīng)濟(jì)合作和發(fā)展組織(OECD)的稅基侵蝕和利潤(rùn)轉(zhuǎn)移(BEPS)計(jì)劃終于形成并發(fā)布。但是,相對(duì)于經(jīng)濟(jì)全球化背景下涉外企業(yè)避稅行為的日益復(fù)雜、隱蔽、多變而言,理論研究仍遠(yuǎn)遠(yuǎn)滯后于現(xiàn)實(shí)需要,稅收征管依然存在急需完善的漏洞。因此,如何對(duì)涉外企業(yè)進(jìn)行高效率的反避稅管理是當(dāng)前稅務(wù)部門面臨的亟待解決的新課題。文章從國(guó)稅局的角度出發(fā),以最優(yōu)稅收征管理論、新公共管理理論、新公共服務(wù)理論等為指導(dǎo),研究了哈爾濱市國(guó)稅局反避稅管理的情況,發(fā)現(xiàn)管理已取得一定的成效:相關(guān)法律體系已經(jīng)基本建立,反避稅管理有法可依;反避稅的組織機(jī)構(gòu)已經(jīng)基本構(gòu)建,能夠系統(tǒng)的開(kāi)展反避稅工作;反避稅工作流程已經(jīng)基本確立。但與此同時(shí),反避稅管理工作仍存在組織機(jī)構(gòu)保障不足、工作流程運(yùn)行不暢、相關(guān)信息采集不全等方面的問(wèn)題,導(dǎo)致涉外企業(yè)避稅行為屢禁不絕,涉外稅收難以得到有效維護(hù);通過(guò)探索新形勢(shì)下涉外企業(yè)避稅的新手段與新措施,深入分析了國(guó)稅機(jī)關(guān)反避稅管理存在問(wèn)題的原因是對(duì)于反避稅不夠重視、稅收宣傳不夠深入、科技運(yùn)用手段不充分;針對(duì)哈爾濱市國(guó)稅局反避稅管理出現(xiàn)的問(wèn)題,在借鑒了國(guó)內(nèi)外發(fā)達(dá)國(guó)家和國(guó)內(nèi)先進(jìn)副省級(jí)城市稅務(wù)機(jī)關(guān)反避稅經(jīng)驗(yàn)的基礎(chǔ)上,針對(duì)加強(qiáng)涉外企業(yè)反避稅管理工作提出了相關(guān)對(duì)策和措施,包括優(yōu)化反避稅組織機(jī)構(gòu)、理順?lè)幢芏惞ぷ髁鞒�、提高反避稅信息化水平等�?br/>[Abstract]:With the rapid development of the world economy, in order to achieve the goal of maximizing group profits, foreign enterprises make use of the differences and loopholes in tax system and management to operate tax avoidance in the global scope. This has seriously eroded the tax base of the world's sovereign states, violated the principle of tax fairness, and disturbed the economic development order. For this phenomenon, international and domestic experts and scholars, as well as tax authorities and administrative departments, have carried out active theoretical research and practical exploration, and have made certain achievements. For example, the 2015 OECD OECD's tax base erosion and profit transfer program was finally launched and released. However, compared with the background of economic globalization, the tax avoidance behavior of foreign enterprises is becoming more complex, covert and changeable, the theoretical research still lags far behind the practical needs, and there are still loopholes in tax collection and management that need to be improved. Therefore, how to carry on the high efficiency anti-tax avoidance management to the foreign-related enterprises is a new subject that the tax department faces to be solved urgently. Based on the theory of optimal tax collection and management, the theory of new public management and the theory of new public service, the article studies the situation of anti-tax avoidance management in Harbin Municipal Internal Revenue Bureau from the point of view of the Bureau of Internal Revenue. Found that the management has achieved certain results: the relevant legal system has been basically established, anti-tax management has laws to abide by, anti-tax organizations have been basically constructed, can systematically carry out anti-tax work; Anti-tax-avoidance workflow has been basically established. But at the same time, there are still some problems in the management of anti-tax avoidance, such as insufficient guarantee of organization, unsmooth operation of workflow, incomplete collection of relevant information, etc., which leads to the repeated prohibition of foreign tax avoidance and the difficulty of maintaining foreign tax effectively. By exploring the new means and measures of foreign enterprises' tax avoidance under the new situation, this paper analyzes in depth the existing problems in the anti-tax avoidance management of the state tax authorities, which are due to insufficient attention to anti-tax avoidance, insufficient tax publicity and inadequate scientific and technological means. In view of the problems in anti-tax avoidance management of Harbin Municipal Internal Revenue Bureau, based on the experience of developed countries and domestic advanced sub-provincial city tax authorities in anti-tax avoidance, This paper puts forward some countermeasures and measures to strengthen the management of anti-tax avoidance in foreign enterprises, including optimizing the organization of anti-tax avoidance, straightening out the working flow of anti-avoidance, and improving the level of anti-avoidance informatization.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F275.4

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本文編號(hào)：1981195