本文選題：小微企業(yè) + 稅收優(yōu)惠�。� 參考：《南京大學(xué)》2017年碩士論文

【摘要】：國家為了支持小微企業(yè)發(fā)展,發(fā)布了多項(xiàng)稅收優(yōu)惠政策,尤其以企業(yè)所得稅的優(yōu)惠政策力度最大,也最為重要,因此本文也以企業(yè)所得稅的優(yōu)惠為研究對(duì)象(文中提到的小微企業(yè)稅收優(yōu)惠政策均指企業(yè)所得稅優(yōu)惠政策)。2007年出臺(tái)的《中華人民共和國企業(yè)所得稅法》中創(chuàng)設(shè)了針對(duì)小型微利企業(yè)(以下簡稱"小微企業(yè)")減免稅優(yōu)惠,符合條件的小型微利企業(yè),減按20%的稅率征收企業(yè)所得稅。2008年發(fā)生了全球金融危機(jī),使得中國企業(yè)的經(jīng)營環(huán)境惡化,國家出臺(tái)了一系列政策支持企業(yè)發(fā)展。其中為了進(jìn)一步促進(jìn)小微企業(yè)發(fā)展,推動(dòng)"大眾創(chuàng)業(yè)、萬眾創(chuàng)新",國家出臺(tái)了升級(jí)版的小微企業(yè)稅收優(yōu)惠政策(以下簡稱"小小微")。稅務(wù)部門在對(duì)小微企業(yè)的管理實(shí)踐中,積極推動(dòng)相關(guān)政策的落地,在法律允許的范圍內(nèi),簡化優(yōu)惠辦理的手續(xù)。相比其他稅收優(yōu)惠事項(xiàng)的管理模式,對(duì)小微企業(yè)的管理以事前的備案為主。與此同時(shí),備案手續(xù)不斷簡化,從最初的需要到辦稅大廳進(jìn)行減免稅備案,簡化為在納稅申報(bào)時(shí)直接享受,以納稅申報(bào)表代替稅收優(yōu)惠備案表。以備案管理為主的管理模式的成因,主要有兩點(diǎn):一是小微企業(yè)的數(shù)量龐大、稅款較少,二是稅務(wù)部門一線管理人員不足、技術(shù)儲(chǔ)備不夠。在權(quán)衡稅收風(fēng)險(xiǎn)和管理成本后,稅務(wù)部門對(duì)小微企業(yè)稅收優(yōu)惠的管理只能止步于備案管理,更進(jìn)一步的后續(xù)管理基本處于空白狀態(tài)。稅務(wù)部門始終希望能找到一個(gè)行之有效的方法,可以對(duì)小微企業(yè)實(shí)施有效管理。筆者在XX市地方稅務(wù)局工作時(shí),發(fā)現(xiàn)在"小微"向"小小微"跨越的應(yīng)納稅所得額分界處(以下簡稱閾值處)企業(yè)數(shù)量異常增多,這可能是企業(yè)為了迎合減免稅政策造成的結(jié)果。經(jīng)過前期調(diào)研,發(fā)現(xiàn)在閾值處的企業(yè)一般是兩種情況,一是應(yīng)納稅所得額正好在閾值附近,二是某些企業(yè)為了滿足稅收優(yōu)惠政策的條件,進(jìn)行了稅收籌劃的結(jié)果。通常情況下,第二種主動(dòng)進(jìn)行稅收籌劃的占大多數(shù),這一點(diǎn)在本文后續(xù)的研究中也得到證明。企業(yè)在經(jīng)營中,出于自身利益的考慮,在不違反稅法禁止性規(guī)定的范圍內(nèi)進(jìn)行稅收籌劃也是一種正常的行為。不過在實(shí)際中,小微企業(yè)因?yàn)橐?guī)模小、人員少,管理水平相對(duì)較低,在稅收籌劃過程中因?yàn)閷?duì)稅法不熟悉、對(duì)稅收風(fēng)險(xiǎn)不重視,違反了稅法的禁止性規(guī)定的概率較大,面臨更大的稅收風(fēng)險(xiǎn)。在實(shí)際工作中,如果能劃定一個(gè)合理的應(yīng)納稅所得額的區(qū)間(區(qū)間內(nèi)企業(yè)稅務(wù)管理成本足夠低,稅收籌劃引發(fā)的風(fēng)險(xiǎn)足夠高),則可以在稅收風(fēng)險(xiǎn)和管理成本對(duì)等的情況下,有效投放稅務(wù)管理資源,覆蓋目前小微企業(yè)稅務(wù)管理的盲區(qū)�；趯�(shí)際工作的需求,本文借鑒盈余管理研究中的盈余分布法對(duì)閾值的研究思路,跟蹤2009-2015年閾值處企業(yè)數(shù)量的變化。結(jié)果發(fā)現(xiàn),閾值處企業(yè)數(shù)量隨年份會(huì)發(fā)生顯著變化,且該變化與稅收優(yōu)惠政策規(guī)定的應(yīng)納稅所得額條件的變化吻合。假設(shè)應(yīng)納稅所得額發(fā)生異常變化的企業(yè)即為稅收籌劃的企業(yè)(忽略應(yīng)納稅所得額恰好在閾值處的情況),利用不同年份的應(yīng)納稅所得額分布之間的相似性,可以計(jì)算出某個(gè)區(qū)間內(nèi)受政策影響應(yīng)納稅所得額發(fā)生異常變化的企業(yè)數(shù)量。如果該區(qū)間內(nèi)的企業(yè)總數(shù)在稅務(wù)部門的稅務(wù)管理資源(人員數(shù)量、工作時(shí)間、應(yīng)對(duì)效率)可以承受的范圍內(nèi),那么依托稅收風(fēng)險(xiǎn)管理的模式,將異常區(qū)間作為一項(xiàng)風(fēng)險(xiǎn)識(shí)別指標(biāo),對(duì)區(qū)間內(nèi)的企業(yè)展開有針對(duì)性的風(fēng)險(xiǎn)應(yīng)對(duì),就可以順利彌補(bǔ)小微企業(yè)稅務(wù)管理中的空白。本文在小微企業(yè)稅務(wù)風(fēng)險(xiǎn)管理的領(lǐng)域內(nèi)進(jìn)行了新的嘗試,在成本效益對(duì)等的前提下,將小微企業(yè)管理的側(cè)重點(diǎn)放在了閾值處的異常區(qū)間,突破了原先稅務(wù)風(fēng)險(xiǎn)管理無法覆蓋廣大小微企業(yè)的局面。本文的研究拓寬了盈余分布法的應(yīng)用范圍,創(chuàng)造性地使用了不同年份應(yīng)納稅所得額分布的相似性去計(jì)算異常企業(yè)數(shù)量,在為稅收優(yōu)惠政策的閾值處研究積累素材的同時(shí),豐富了盈余分布法的研究內(nèi)容。
[Abstract]:In order to support the development of national Small and micro businesses, issued a number of tax incentives, especially preferential policies to the enterprise income tax is the largest, most important, so this article is also to corporate income tax as the research object (mentioned in this Small and micro businesses preferential tax policies are the preferential policies on enterprise income tax).2007 the introduction of the "People's Republic of China enterprise income tax > created for small-scale enterprises (hereinafter referred to as" Small and micro businesses ") tax breaks, qualified small-scale enterprises, at a reduced rate of 20% corporate income tax.2008 happened in the global financial crisis, the China business environment deterioration, the state introduced enterprise support the development of a series of policies. In order to further promote the development of Small and micro businesses, promote public entrepreneurship, innovation", the state introduced the upgraded version of the Small and micro businesses preferential tax policies (hereinafter referred to as the "small small"). The tax authorities in the small and micro enterprise management practice, and actively promote the fall related policies, to the extent permitted by law, simplify formalities. Compared to other preferential tax matters management mode, the management of Small and micro businesses to set the record. At the same time. Continue to simplify formalities for tax filing, from the initial to the tax service hall, simplified to enjoy directly on the tax declaration, the tax returns instead of preferential tax filing form. The causes of management mode in the record management, there are two main reasons: one is the huge number of Small and micro businesses, the tax is two less. Line managers lack the tax department, the technical reserve is not enough. In the balance of tax risk and management cost, the tax department of Small and micro businesses tax management only stop in the record management, further follow-up Management is basically blank. The tax authorities are always hoping to find an effective method to Small and micro businesses to implement effective management. I work in the XX City Local Taxation Bureau, found in the "micro" to "small small" across the taxable income division (hereinafter referred to as the threshold number of enterprises) this may be abnormal, enterprises in order to meet the tax relief policies result. Through the investigation, found on the threshold of enterprise is generally two kinds, one is the amount of taxable income is in the vicinity of the threshold is two, some enterprises in order to meet the preferential tax policy conditions, the results of tax planning usually. Under the condition of second kinds of tax planning accounted for most of the initiative, which has also been demonstrated in the following study. Enterprises in business, for their own interests, without violating the tax law provisions Within the scope of tax planning is a normal behavior. But in reality, Small and micro businesses because of the small size, less staff, management level is relatively low, in the tax planning process because it is not familiar with the tax law, pay no attention to the tax risk, in violation of the provisions of the tax law prohibited the greater probability, facing more the tax risk. In the practical work, if you can draw a reasonable amount of taxable income interval (tax management cost range of enterprise is low enough, the risk of tax planning, can be high enough) in tax risk and cost management under the condition of equivalence, the effective running of tax administration resources, covering the small micro enterprise tax management zone. Based on the demand of practical work, this paper draws lessons from the research ideas on the threshold earnings distribution method of earnings management, tracking changes in the number of 2009-2015 years at the threshold of enterprise. Results The number of enterprises with the year, the threshold will change significantly, should change the income tax agreement and the conditions change and preferential tax policies and regulations. If the amount of taxable income changes of the enterprise tax planning for the enterprise (ignoring the amount of taxable income in just at the threshold), using different years should the similarity between taxable income distribution, one can calculate the range affected by the policy taxable income of abnormal changes in the number of enterprises within the interval. If the total number of enterprises in tax management resources tax department (the number of personnel, work time, response efficiency) affordable range, so on the tax risk management mode, the abnormal interval as a risk identification index, the range of the enterprise in the risk response, we can successfully compensate for the small micro enterprise tax management In the blank in this article. The Small and micro businesses tax risk management in the field of a new attempt, in the premise of equal cost benefit, will Small and micro businesses management focus on the abnormal interval at the threshold, to break the original tax risk management can not cover the majority of small and micro enterprises in this study situation. Broaden the scope of application of the earnings distribution method, the creative use of different year taxable income amount distribution similarity to calculate the abnormal number of enterprises, in the accumulation of material for study at the threshold of preferential tax policy at the same time, enrich the research content of earnings distribution method.

【學(xué)位授予單位】：南京大學(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)：1739246