浦发银行税务管理改进研究

发布时间：2018-05-14 05:19

本文选题：浦发银行 + 税务管理　；参考：《兰州大学》2013年硕士论文

【摘要】：对于税务管理方面的研究,国内外学者多基于政府角度来研究税务管理问题,相关的研究论述非常丰富和全面。而对于从企业角度对税务管理进行研究起步较晚,理论缺乏系统性、完整性。部分基于企业角度对税务管理方面的研究多侧重于税务筹划,甚至模糊了两个概念的区别。随着社会经济的快速发展,人们意识到税务管理并不能简单视同于税务筹划,积极降低企业纳税成本可以增加收益,但控制潜在的税务风险也至关重要。企业税务管理应该要涵盖税务筹划和税务风险控制两个方面。本文旨在从企业税务管理全局的角度出发,对浦发银行税务筹划和税务风险控制进行了研究,指出其税务筹划、税务风险控制中存在的问题及成因,结合浦发银行的主要业务活动,设计了税务风险管控体系,并提出具体的税务筹划策略,以期能在合法、合规的前提下,合理进行税务筹划,降低税负成本,有效控制税务风险,实现税后收益最大化的税务管理目标。同时,也希望通过这篇文章,一是税务管理的重要性能得到商业银行高层管理人员的重视,并积极引进、培养税务管理人才,完善内部管理控制组织架构及管理制度；二是能为我国商业银行税务管理理论研究添砖加瓦,让更多的人投入到有行业征对性的税务管理研究中,提高我国金融行业税务管理研究水平。
[Abstract]:For the study of tax administration, scholars at home and abroad study tax administration from the perspective of the government, and the related research is very rich and comprehensive. However, the research on tax administration from the angle of enterprise started late, and the theory lacks systematicness and integrality. Part of the research on tax administration is focused on tax planning, and even obscures the difference between the two concepts. With the rapid development of social economy, people realize that tax administration can not simply be regarded as tax planning. Reducing the cost of paying taxes actively can increase the income, but it is also important to control the potential tax risk. Enterprise tax administration should cover tax planning and tax risk control. The purpose of this paper is to study the tax planning and tax risk control of Pudong Development Bank from the perspective of the overall situation of enterprise tax management, and point out the problems and causes of its tax planning and tax risk control. Combined with the main business activities of Pudong Development Bank, the tax risk control system is designed, and the specific tax planning strategy is put forward in order to reasonably carry out tax planning and reduce the tax burden cost under the premise of legality and compliance. Effectively control the tax risk and achieve the tax management goal of maximizing the income after tax. At the same time, I also hope that through this article, first, the important performance of tax management has been attached importance to by the senior management of commercial banks, and actively introduced to train tax management personnel, improve the organizational structure of internal management control and management system; Second, it can contribute to the study of tax management theory of commercial banks in China, let more people put into the tax management research of industry levy, and improve the research level of tax management in the financial industry of our country.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F832.33

【参考文献】