BGP国际税收筹划风险管理研究

发布时间：2017-12-30 17:57

本文关键词：BGP国际税收筹划风险管理研究　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：BGP做为中国石油天然气集团公司下属的从事石油地质勘探服务的全资子公司，从上个世纪90年代开始走上了国际化之路到2010年，在世界石油地质勘探服务行业己跻身世界前五位。为了追求利益最大化，BGP国际部一直在通过税收筹划这种手段来降低其在世界范围内的税收成本。本文首先介绍了国内外有关税收筹划风险管理理论，并以此理论为基础对BGP国际税收筹划风险管理的现状，，存在的问题及产生的原因进行了分析，并在分析的础上提出了应对措施。 BGP国际税收筹划风险管理应对措施包括以下内容：树立科学的税收筹划风险观；成立价税管理部，整合国际部税收筹划资源；建立价税信息平台，实现价税信息共享；加强对反避税法的研究，降低关联交易风险；加强与当地税务部门的沟通，维护自己的合法权益；加大价税人才的培养力度，关注价税人员的身心健康。最后提出了结论，合法进行税收筹划，合理通过关联交易实现价格转移，克服在税收筹划工作中的贪婪和有限理性，建立有利于BGP国际税收筹划风险管理工作健康发展的长效机制。
[Abstract]:BGP as Chinese Petroleum Corporation subsidiary engaged in petroleum geological exploration service's wholly-owned subsidiary, embarked on the road of internationalization by 2010 from the beginning of the last century in 90s, in the service industry of world petroleum geological exploration has been among the world's top five. In order to seek maximum benefits, BGP international has been through tax this means to reduce the planning in the world within the scope of the tax cost.
This paper first introduces the theory of tax planning risk management both at home and abroad, and based on this theory, analyzes the current situation, existing problems and causes of BGP international tax planning risk management, and puts forward some countermeasures based on the analysis.
BGP international tax planning risk management measures include the following: to establish a scientific concept of tax planning risk; the establishment of tax management, tax planning department of the integration of international resources; the establishment of tax information platform, realize the tax information sharing; strengthen the anti tax avoidance, reducing the risks associated with the transaction; strengthen the communication with the local tax authorities. To safeguard their legitimate rights and interests; strengthening the cultivation of the ad valorem tax personnel, attention to ad valorem tax 'health.
At last, we put forward the conclusion that we should make legal tax planning, realize the price transfer reasonably through related party transactions, overcome the greed and limited rationality in tax planning, and establish a long-term mechanism conducive to the healthy development of BGP international tax planning risk management.

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F426.22

【参考文献】