【摘要】：隨著國際經(jīng)濟(jì)一體化進(jìn)程的加快，涉外經(jīng)濟(jì)日趨融合，人員、資本、技術(shù)等要素在全球范圍內(nèi)大規(guī)模的配置和流動(dòng)，創(chuàng)造了大量的非居民稅源。近年來，我國非居民企業(yè)所得稅收入一直保持較高的增長率，尤其是預(yù)提所得稅，成為新的稅收增長點(diǎn)。但是，我國的非居民企業(yè)所得稅源泉扣繳管理仍存在一定的問題。因此，進(jìn)一步提高非居民企業(yè)源泉扣繳的管理水平、維護(hù)國家稅收權(quán)益已經(jīng)成為一個(gè)亟待解決的問題。 本文從歷年來我國預(yù)提所得稅收入增長狀況與現(xiàn)有的管理手段入手，對我國非居民企業(yè)所得稅源泉扣繳的現(xiàn)狀進(jìn)行分析，分析表明我國現(xiàn)有的管理模式較為被動(dòng)，管理方式較為單一，存在諸多問題，制約著我國非居民企業(yè)征稅管理水平的提高�；谝陨蠁栴}與特許權(quán)使用費(fèi)和股息紅利是預(yù)提所得稅中的重點(diǎn)與難點(diǎn)的事實(shí)，本文選取有關(guān)這兩個(gè)方面的3個(gè)典型案例從稅務(wù)處理、涉稅政策效用的兩面性、涉稅問題的成因三個(gè)層面進(jìn)行分析。分析結(jié)果表明，，由于現(xiàn)有法律法規(guī)存在的漏洞，部分企業(yè)涉稅行為與稅務(wù)機(jī)關(guān)立法目的向違背，造成少數(shù)相關(guān)政策具有效用的兩面性；涉稅信息難以掌握、稅務(wù)機(jī)關(guān)與公司財(cái)務(wù)人員的專業(yè)素質(zhì)有待提高、現(xiàn)有稅收法律法規(guī)存在漏洞、國內(nèi)居民企業(yè)代扣代繳意識(shí)薄弱、稅源信息獲取渠道單一、對扣繳義務(wù)人的懲罰力度不夠是案例產(chǎn)生涉稅問題的主要原因。 結(jié)合現(xiàn)狀分析、原理與政策研究、實(shí)務(wù)分析的結(jié)果，總結(jié)案例對我國非居民企業(yè)納稅管理的啟示，并借鑒國際上其他國家對非居民企業(yè)納稅管理的實(shí)踐經(jīng)驗(yàn)，針對本文涉稅案例中所存在的問題提出防范非居民企業(yè)避稅行為、進(jìn)一步明確法規(guī)定義和征稅范圍、完善對外付匯支付制度、平衡激勵(lì)與懲罰機(jī)制、加大業(yè)務(wù)宣傳、提高企業(yè)的源泉扣繳意識(shí)的改進(jìn)建議。
[Abstract]:With the acceleration of the process of international economic integration, foreign-related economy is increasingly integrated, personnel, capital, technology and other elements in the global large-scale allocation and flow, creating a large number of non-resident tax sources. In recent years, the income tax income of non-resident enterprises in China has maintained a high growth rate, especially the withholding income tax, which has become a new tax growth point. However, there are still some problems in withholding management of non-resident enterprise income tax. Therefore, it has become an urgent problem to improve the management level of non-resident enterprises' headspring withholding and to safeguard the national tax rights and interests. This paper analyzes the current situation of withholding of income tax source of non-resident enterprises in China from the current situation of withholding income tax revenue and existing management methods in China. The analysis shows that the current management mode is relatively passive. There are many problems in the management mode, which restrict the improvement of tax management level of non-resident enterprises in our country. Based on the fact that the above problems and royalties and dividends are the key and difficult points in withholding income tax, this paper selects three typical cases about these two aspects from the perspective of tax treatment and the effectiveness of tax-related policies. The causes of tax problems are analyzed from three aspects. The results show that, due to the loopholes in the existing laws and regulations, some enterprises' tax-related behavior and tax authorities' legislative purpose are contrary to each other, resulting in a few related policies have two sides. Tax information is difficult to master, the professional quality of tax authorities and company financial personnel needs to be improved, there are loopholes in existing tax laws and regulations, domestic residents' awareness of withholding and payment is weak, and the channels for obtaining tax source information are single. Insufficient punishment of withholding agents is the main reason for tax-related problems in cases. Combined with the current situation analysis, the principle and policy research, the practical analysis result, summarizes the case to our country non-resident enterprise tax payment management enlightenment, and draws lessons from the international other countries to the non-resident enterprise tax payment management practice experience, In view of the problems existing in the tax cases of this paper, the author puts forward some measures to prevent non-resident enterprises from avoiding tax, to further clarify the definition of laws and regulations and the scope of taxation, to perfect the payment system for foreign exchange payments, to balance the incentive and punishment mechanisms, and to increase business publicity. Suggestions for improving the enterprise's headspring withholding consciousness.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;D922.22

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