泸州市地方税务局白酒企业所得税改革案例研究

发布时间：2018-01-14 10:02

本文关键词：泸州市地方税务局白酒企业所得税改革案例研究　出处：《电子科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：自2007年以来，企业所得税改革进入一个新的发展阶段，先后经历了2008年新企业所得税法实施的主动改革，以及2009年消费税改革，以及现阶段正在实施的“营改增”税制改革导致的企业所得税被动改革。随着企业所得税的改革不断深入，用科学的公共管理理论对企业所得税改革成果的总结分析十分必要。无论是企业所得税的主动改革或被动改革，，白酒行业是唯一一个均受直接影响的行业。在四川省范围内，知名白酒产地包括宜宾地区和泸州地区。由于现行财税体制原因，宜宾五粮液公司企业所得税实行国地税轮流主导管理模式，该模式全国仅此一例，不具有普遍性，故本文选自泸州市地方税务局白酒行业作为企业所得税改革的研究案例。本文从泸州白酒行业的地位入手，说明选取泸州市地税局白酒行业作为分析样本的典型性意义。然后笔者再从知网、图书馆或其它途径取得了现有研究成果，进一步学习案例研究的方法和国内外研究现状。由于白酒行业的范围、企业所得税的定义各自理解不同，因此用了一定篇幅介绍了笔者对此的理解，也为本文研究限定了一定范围。然后用公共管理理论，从增加财政收入和培育企业发展两个方面评价了企业所得税改革效用，从交易费用理论分析了企业所得税被动改革中出现的企业增设分支机构的现状，从建立服务型政府的企业所得税改革目标反映了现行公共税务服务的优缺点。最后，经过从三方面的分析评价取得一定成果，并提出依据公共管理理论而确定的企业所得税改革方向。
[Abstract]:Since 2007, the enterprise income tax reform has entered a new stage of development. It has experienced the active reform of the new enterprise income tax law in 2008 and the consumption tax reform of 2009. And the current implementation of the "business reform" tax system reform led to the passive reform of enterprise income tax. With the deepening of the reform of enterprise income tax. It is necessary to summarize and analyze the achievements of enterprise income tax reform with scientific public management theory, whether it is the active or passive reform of enterprise income tax. Liquor industry is the only one directly affected by the industry. In Sichuan province, famous liquor producing areas include Yibin area and Luzhou area, because of the current fiscal and taxation system. The enterprise income tax of Yibin Wuliangye Company is controlled by the national and local taxes in turn, which is the only example in the whole country and not universal. Therefore, this paper selected from Luzhou Local Taxation Bureau Liquor Industry as a case study of enterprise income tax reform. This paper starts with the status of Luzhou Liquor Industry and explains the typical significance of selecting Luzhou Local Taxation Bureau Liquor Industry as the analysis sample. Then the author obtains the existing research results from the knowledge network, library or other ways. Because of the scope of liquor industry, the definition of enterprise income tax is different, so the author introduces the author's understanding of it. It also limits the scope of this study, and then evaluates the effectiveness of enterprise income tax reform from two aspects: increasing financial revenue and cultivating enterprise development with the theory of public management. Based on the transaction cost theory, this paper analyzes the current situation of the establishment of branches in the passive reform of enterprise income tax. From the establishment of service-oriented government enterprise income tax reform objectives reflect the advantages and disadvantages of the current public tax services. Finally, through three aspects of analysis and evaluation to achieve certain results. And put forward the reform direction of enterprise income tax according to the theory of public management.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.82

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