發(fā)布時(shí)間：2018-04-02 15:26

  本文選題：稅收籌劃　切入點(diǎn)：稅收籌劃風(fēng)險(xiǎn)管理　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著一帶一路建設(shè)進(jìn)程加速,我國(guó)經(jīng)濟(jì)進(jìn)一步呈現(xiàn)出外向型的趨勢(shì),東北亞鐵路集團(tuán)琿春分公司作為吉林省和沈陽鐵路局轄區(qū)內(nèi)面向俄羅斯遠(yuǎn)東地區(qū)僅有的一處鐵路口岸也進(jìn)入了發(fā)展快車道。由于新增業(yè)務(wù)多、企業(yè)經(jīng)營(yíng)管理機(jī)制不盡完善、企業(yè)人員知識(shí)結(jié)構(gòu)不盡合理等多方面因素的影響,東北亞鐵路都存在一定程度的稅收籌劃方面的風(fēng)險(xiǎn),如果不對(duì)其進(jìn)行有效管控,會(huì)影響企業(yè)正常的生產(chǎn)經(jīng)營(yíng)。從這方面可以看出,怎樣進(jìn)一步提高企業(yè)稅收籌劃風(fēng)險(xiǎn)管理水平成為亟待解決的問題。因此本文以稅收籌劃風(fēng)險(xiǎn)、稅收籌劃風(fēng)險(xiǎn)管理等相關(guān)知識(shí)為切入點(diǎn),分析東北亞鐵路稅在進(jìn)行收籌劃風(fēng)險(xiǎn)管理的過程中存在的主要問題,從企業(yè)的實(shí)際情況出發(fā)探尋解決東北亞鐵路稅收籌劃風(fēng)險(xiǎn)管理問題的路徑,為東北亞鐵路依法納稅提供理論支持。通過分析東北亞鐵路稅收籌劃風(fēng)險(xiǎn)管理現(xiàn)狀,深入研究分析現(xiàn)有的東北亞鐵路稅收籌劃風(fēng)險(xiǎn)管理問題,分析問題的原因,最后提出加強(qiáng)東北亞鐵路稅收籌劃風(fēng)險(xiǎn)管理對(duì)策,對(duì)提高東北亞鐵路稅收籌劃風(fēng)險(xiǎn)管理工作的效率,完善東北亞鐵路稅收籌劃風(fēng)險(xiǎn)管理機(jī)制,提高東北亞鐵路稅收籌劃風(fēng)險(xiǎn)管理水平具有很強(qiáng)的現(xiàn)實(shí)意義。
[Abstract]:With the acceleration of Belt and Road's construction process, China's economy has further shown an export-oriented trend.Hunchun Branch of Northeast Asia Railway Group, as the only railway port in Jilin Province and Shenyang Railway Bureau to the far East region of Russia, has also entered the fast track of development.Due to the influence of many factors, such as more new business, imperfect enterprise management mechanism, unreasonable knowledge structure of enterprise personnel and other factors, Northeast Asian railway has some risks in tax planning.If it is not effectively controlled, it will affect the normal production and management of enterprises.It can be seen from this that how to further improve the risk management level of enterprise tax planning becomes an urgent problem to be solved.Therefore, based on the related knowledge of tax planning risk, tax planning risk management and other related knowledge, this paper analyzes the main problems of Northeast Asia railway tax in the process of collecting and planning risk management.Based on the actual situation of the enterprise, this paper explores the way to solve the risk management problem of Northeast Asian railway tax planning, and provides theoretical support for Northeast Asian railway to pay taxes according to law.By analyzing the present situation of the risk management of Northeast Asia railway tax planning, this paper deeply studies and analyzes the existing risk management problems of Northeast Asia railway tax planning, analyzes the causes of the problems, and finally puts forward the countermeasures to strengthen the Northeast Asian railway tax planning risk management.It is of great practical significance to improve the efficiency of the risk management of Northeast Asian railway tax planning, improve the risk management mechanism of Northeast Asia railway tax planning, and improve the risk management level of Northeast Asia railway tax planning.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F530.68;F532.6

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本文編號(hào)：1701013