L市大企业所得税风险管理研究

发布时间：2018-02-11 03:08

本文关键词： 大企业企业所得税风险管理　出处：《西北农林科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：公共财政一直是各界关注的焦点,税收收入历来是公共财政收入的主要来源。在我国税制中,企业所得税是与增值税、消费税一起稳居税收收入前列的主要税种之一,也是调节收入分配的重要力量。目前,由于大企业在我国经济和税收中的地位越来越重要,其纳税情况对国家税收和经济均有显著影响,与大企业相关的企业所得税涉税风险日益成为社会关注的焦点和税务部门工作的重点。近年来,在信息技术的背景下,风险管理、纳税遵从管理等理念逐步受到重视,本文在全面国内税务风险管理的相关文献的基础上,以公共管理学的学科视角,依据风险管理学、公共财政学的相关理论,运用文献法、访谈法及调查研究法等多种方法,从L市国税机关的大企业所得税征管实践出发,以风险管理为导向开展研究。L市于2010开始对大企业试行风险管理,发现对经济社会发展的影响加大的大企业所得税风险,主要来自税务机关内部的管理难点和企业内控机制不健全两方面,指出L市大企业所得税风险管理过程中所面临的四种主要矛盾：我国大企业界定标准的矛盾、税务机关人少事多,对大企业管理的基础薄弱的矛盾、税企双方层级管理信息不对称与利用程度不高之间的矛盾和行政机关联动管理效率与风险管理机制的要求之间的矛盾。同时提出以风险管理为导向,优化人力资源配置：明确风险应对岗责体系,纵向推进税务机关内部职能调整；以信息化管税为依托,提升大企业风险管理的信息化程度等四个方面的建议。本文旨在从税源管理的角度,在分析L市大企业所得税风险管理现状的基础上,借鉴国外发达国家税源管理的有益经验,结合我国税收征管改革总体思路,从税务机关和大企业两方面寻找大企业所得税风险的根源,通过L市国税机关大企业所得税风险管理模式的实证分析,研究税务部门如何以最为经济的资源和成本,最大程度地控制大企业所得税管理风险,对目前大企业所得税征收管理中存在的风险及成因、下阶段的管理理念和思路进行初步思考,从而为税务部门走出目前大企业所得税风险管理的困境提出建议,探索我国今后税源管理的发展方向,最终达到税务机关在事前掌控大企业所得税纳税风险的目的,最大限度地降低大企业因所得税风险对公共财政收入和经济社会造成不利影响的可能性。
[Abstract]:Public finance has always been the focus of attention, and tax revenue has always been the main source of public financial revenue. In our tax system, enterprise income tax is one of the main tax categories which, together with value-added tax and consumption tax, are steadily in the forefront of tax revenue. It is also an important force in regulating income distribution. At present, due to the increasingly important position of large enterprises in China's economy and taxation, their tax payment situation has a significant impact on both the state tax revenue and the economy. Corporate income tax risk related to large enterprises has become the focus of social attention and tax departments. In recent years, under the background of information technology, the concepts of risk management and tax compliance management have been paid more and more attention. Based on the relevant theories of risk management and public finance, and by using the methods of literature, interview and investigation, this paper sets out from the practice of collecting and managing the income tax of large enterprises in L City. Taking risk management as the direction, the city of L began to try out risk management for large enterprises in 2010, and found that the income tax risk of large enterprises, which has a greater impact on economic and social development, It mainly comes from two aspects: the difficulty of management within the tax authorities and the unsound internal control mechanism of enterprises. It points out four main contradictions in the process of income tax risk management of large enterprises in L city: the contradiction of defining standards for large enterprises in our country. Tax authorities have fewer people and more problems, and have a weak foundation for the management of large enterprises. The contradiction between the asymmetry of management information and the low degree of utilization, and the contradiction between the efficiency of linkage management and the requirement of risk management mechanism. Optimization of human resources allocation: clear risk response post responsibility system, vertical promotion of internal function adjustment of tax authorities; based on information management and taxation, to enhance the degree of informationization of risk management in large enterprises, four aspects of the recommendations. The purpose of this paper is to analyze the present situation of income tax risk management of large enterprises in L city from the perspective of tax source management, draw lessons from the beneficial experiences of foreign developed countries, and combine the general ideas of tax collection and management reform in our country. From the two aspects of tax authorities and large enterprises to find the source of income tax risk of large enterprises, through the L City State tax organ large enterprise income tax risk management model empirical analysis, to study how to tax departments with the most economical resources and costs, To control the risk of income tax management of large enterprises to the greatest extent, to consider the risks and causes existing in the collection and management of income tax of large enterprises at present, as well as the management ideas and ideas in the next stage. Thus, the tax authorities can make suggestions for the tax departments to get out of the dilemma of income tax risk management of large enterprises at present, explore the development direction of tax source management in the future in China, and finally achieve the purpose of controlling the tax risk of large enterprises income tax in advance by the tax authorities. It minimizes the possibility that large enterprises will have adverse effects on public revenue and economic society because of income tax risk.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F279.27;F812.42

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