大庆万达广场城市综合体税收管理模式研究

发布时间：2018-02-24 00:14

本文关键词： 万达广场城市综合体税收管理　出处：《东北石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：城市综合体作为一种新型经济形式，在创造税收同时暴露了一系列的问题，论文基于大庆万达广场城市综合体税收管理研究，探索城市综合体“联营扣点”、“联营返点”和“统一结算”等经营模式下的税收管理模式。同时挖掘城市综合体的税收潜力，进一步探索税收增长空间，以期方便纳税人，进一步节约纳税人交易成本。试图构建一种新型税收流程，使之与城市综合体相适应，从而促进税收管理水平，，提高税收管理效率。论文以大庆市萨尔图万达广场为研究对象，以税收管理的基本原理为基础，采用了比较分析、实地调查、规范研究、实证分析、定量与定性分析相结合等研究方法，主要研究内容包括5个部分：一是阐述了国内外城市综合体及税收管理研究成果、研究思路以及未来发展趋势；二是阐述城市综合体及税收管理的基本理论，从城市综合体和税收管理的概念、原则以及与其相关名词的区分等角度进行了介绍；三是阐述了大庆万达广场城市综合体的特点和问题，对大庆万达广场城市综合体税收管理进行了现状与问题分析，为大庆万达广场城市综合体税收管理的提供依据；四是针对大庆万达广场城市综合体税收管理存在的问题，再造流程，加强管理，提出了具体应对方法；五是针对大庆万达广场城市综合体税收管理体系提出了防范策略进一步阐述新举措在大庆万达广场城市综合体税收管理中的具体应用。
[Abstract]:As a new economic form, urban complex has exposed a series of problems while creating tax revenue. This paper explores the tax management models under the management models of "joint operation points", "associated return points" and "unified settlement" of urban complexes. At the same time, it also excavates the tax potential of urban complexes, and further explores the space for tax revenue growth in order to facilitate taxpayers. To further economize the transaction cost of taxpayers, this paper attempts to construct a new tax process to adapt to the urban complex, thus to promote the level of tax management and improve the efficiency of tax management. This paper takes Saltu Wanda Square of Daqing City as the research object, based on the basic principles of tax management, adopts comparative analysis, field investigation, normative research, empirical analysis, quantitative and qualitative analysis and other research methods. The main research contents include five parts: first, the research results, research ideas and future development trends of urban complex and tax administration at home and abroad, and second, the basic theory of urban complex and tax management. This paper introduces the concepts, principles and related nouns of urban complex and tax administration. Thirdly, it expounds the characteristics and problems of the urban complex of Wanda Square in Daqing. This paper analyzes the current situation and problems of tax management in Daqing Wanda Square urban complex, which provides the basis for tax management of Daqing Wanda Square city complex. Fourth, it aims at the problems existing in tax management of Daqing Wanda Square urban complex. Reengineering process, strengthening management, and put forward specific countermeasures; Fifthly, the paper puts forward the prevention strategy for the tax management system of the Wanda Square city complex in Daqing City, and further expounds the concrete application of the new measures in the tax management of the Wanda Square City complex in Daqing City.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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