【摘要】：《企業(yè)所得稅法》的正式實(shí)施引發(fā)了地區(qū)間稅源轉(zhuǎn)移問題,為合理優(yōu)化地區(qū)間的利益關(guān)系,國家稅務(wù)總局相繼制定了《跨地區(qū)經(jīng)營匯總納稅企業(yè)所得稅征收管理暫行辦法》、《跨地區(qū)經(jīng)營匯總納稅企業(yè)所得稅征收管理辦法》,旨在協(xié)調(diào)地區(qū)間的利益關(guān)系,有效地指導(dǎo)跨地區(qū)企業(yè)所得稅征管的日常稅收業(yè)務(wù)。企業(yè)所得稅作為一個(gè)獨(dú)特稅種,就其本身計(jì)算而言相對(duì)復(fù)雜,然而跨地區(qū)需求進(jìn)一步加深了其核算難度,使得在跨地區(qū)實(shí)際征收管理工作中存在諸多現(xiàn)實(shí)問題。本文分別以A建筑工程公司的分公司以及B環(huán)保股份有限公司為例,首先介紹兩公司的基本情況及其企業(yè)所得稅的基本概況;其次分別對(duì)應(yīng)闡述分支機(jī)構(gòu)及總機(jī)構(gòu)在跨地區(qū)稅收實(shí)務(wù)管理工作中存在的問題及風(fēng)險(xiǎn)隱患,以及不同稅率地區(qū)計(jì)算辦法存在的問題;最后就其相關(guān)問題提出針對(duì)性的解決措施。相關(guān)論述過程如下:文章在介紹案例時(shí),首先介紹了相關(guān)政策指引《預(yù)算管理辦法》和《匯總納稅管理辦法》,兩個(gè)辦法的頒布實(shí)施旨在為企業(yè)跨地區(qū)經(jīng)營所得稅征管工作提供指導(dǎo)意見并規(guī)范其實(shí)務(wù)操作;然后以A建筑工程公司的分公司以及B環(huán)保股份有限公司為例分別闡述分、總機(jī)構(gòu)在跨地區(qū)稅收實(shí)務(wù)操作過程中存在的問題,以及不同稅率地區(qū)計(jì)算辦法存在的問題;最后則是針對(duì)總分支機(jī)構(gòu)稅收征管存在的現(xiàn)實(shí)問題給出應(yīng)對(duì)措施。本文首先對(duì)國內(nèi)外有關(guān)跨地區(qū)匯總納稅問題的相關(guān)文獻(xiàn)進(jìn)行梳理,闡述國內(nèi)外對(duì)此問題的研究現(xiàn)狀,以稅收基礎(chǔ)理論和信息不對(duì)稱理論作為理論分析的依據(jù),以稅收《預(yù)算管理辦法》和《匯總納稅管理辦法》為現(xiàn)實(shí)依據(jù),運(yùn)用調(diào)查研究、文獻(xiàn)研究、比較研究和案例研究等多種研究方法,對(duì)稅收征管工作中的實(shí)際案例進(jìn)行了剖析,歸納了在總分機(jī)構(gòu)稅收管理和不同稅率地區(qū)計(jì)稅辦法中存在的問題,有針對(duì)性地給出了應(yīng)對(duì)之策。文章認(rèn)為,由于稅收與稅源相背離、政策規(guī)定不明細(xì)、征管措施不完善等多方面的原因,致使企業(yè)所得稅在跨地區(qū)征收管理中存在許多問題,亟需引起稅務(wù)機(jī)關(guān)的高度重視,并提出了加強(qiáng)對(duì)分支機(jī)構(gòu)稅收管理、完善相關(guān)規(guī)定、統(tǒng)一企業(yè)所得稅管理部門、防止企業(yè)濫用稅收籌劃空間避稅的建議。全文是從稅務(wù)機(jī)關(guān)的角度來思考問題的,對(duì)不同稅率地區(qū)的計(jì)稅辦法存在稅收籌劃空間的問題進(jìn)行清晰地闡述,對(duì)總機(jī)構(gòu)設(shè)立的具有獨(dú)立生產(chǎn)經(jīng)營職能的部門的“三因素”給出了具體的計(jì)算辦法,具有很強(qiáng)的操作性和借鑒意義。
[Abstract]:The formal implementation of the Enterprise income tax Law has led to the transfer of tax sources between regions. In order to reasonably optimize the interest relations between regions, the State Administration of Taxation has successively formulated the interim measures for the Administration of income tax Collection of tax-paying Enterprises across regions. The purpose of the measures for the Administration of income tax Collection of Cross-regional Enterprises is to coordinate the interest relations between regions and effectively guide the daily tax business of cross-regional enterprise income tax collection and management. As a unique tax, enterprise income tax is relatively complex in its own calculation. However, the cross-regional demand further deepens its accounting difficulty, which makes there are many practical problems in the actual collection and management of cross-regional income tax. Taking the branch of A Construction Engineering Company and B Environmental Protection Co., Ltd as examples, this paper first introduces the basic situation of the two companies and the basic situation of enterprise income tax. Secondly, it expounds the problems and risks existing in the cross-regional tax practice management of the branch and the general organization, as well as the problems existing in the calculation methods of different tax rates. Finally, the relevant problems are put forward to solve the problems. The related discussion process is as follows: when introducing the case, the article first introduces the relevant policy guidelines "Budget Management measures" and "Summary tax Management measures". The promulgation and implementation of the two measures is aimed at providing guidance for enterprises to manage income tax collection and management across regions and standardizing its practical operation. Then, taking the branch of A Construction Engineering Company and B Environmental Protection Co., Ltd as examples, this paper expounds the problems existing in the operation of cross-regional tax practice, as well as the problems existing in the calculation methods of different tax rates. Finally, it gives the countermeasures for the practical problems existing in the tax collection and management of the general branch. First of all, this paper combs the relevant literature on cross-regional tax collection at home and abroad, expounds the research status of this issue at home and abroad, and takes the basic theory of taxation and the theory of information asymmetry as the basis of theoretical analysis. Based on the tax revenue "budget management measures" and "summary tax management measures", this paper analyzes the actual cases in the tax collection and management work by using many research methods, such as investigation and research, literature research, comparative study and case study. This paper sums up the problems existing in the tax management of the general score organization and the tax methods in different tax rates, and puts forward some countermeasures. The paper holds that there are many problems in the collection and management of enterprise income tax because of the deviation between tax and tax source, the indetail of policy provisions and the imperfect measures of collection and management, which need to be attached great importance to by the tax authorities. Some suggestions are put forward to strengthen the tax management of branch offices, perfect the relevant regulations, unify the enterprise income tax management department, and prevent enterprises from abusing the tax planning space to avoid tax avoidance. The full text is from the point of view of the tax authorities to think about the problem, and the tax planning space of the tax planning methods in different tax rate areas is clearly expounded. The concrete calculation method of the "three factors" of the department with independent production and management function set up by the general organization is given, which has strong operational and reference significance.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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本文編號(hào)：2481357