山东GBC白酒有限公司的纳税检查案例分析

发布时间：2018-04-20 15:10

本文选题：纳税检查 + 白酒公司　；参考：《辽宁大学》2014年硕士论文

【摘要】：在当前“征、管、查”三分离的模式下，纳税检查是税收征收管理重要的一道关，承担着堵塞税收征管漏洞、打击涉税违法行为、整顿和规范税收秩序的重任。与西方发达国家相比，我国税务检查体系的独立运作历时较短，在实际操作中存在许多不足。要弥补这些不足，更好地发挥税务检查的职能作用，还有赖于纳税检查管理体制的改革和完善。因此，，本文将纳税检查管理体制作为研究对象，借助纳税检查案例的分析，通过对国我国税务检查管理现状的比较分析找出今后优化我国纳税检查管理体制的途径。本文的写作思路是将全文分四个部分进行阐述，第一部分是绪论，这部分内容结合近年来我国税收征管及纳税检查的基本情况，主要介绍本篇论文的写作背景，提出了此论文研究的现实意义，以及本论文的写作思路、论文框架和研究特色；第二部分是对本论文纳税检查对象山东GBC白酒有限公司基本情况的介绍，主要包括山东GBC白酒有限公司简单介绍、其经营管理的基本情况以及其主要的目标人群等；第三部分开始讲的是纳税检查的典型案例，本文选取了对山东GBC白酒公司的纳税检查案例，通过对该白酒公司财务资料的分析和实地检查，发现该白酒有限公司违法事实主要有：隐瞒销售收入、开具虚假发，票虚列成本、利用关联企业转移收入，违规抵扣费用、非正常损失未冲减进项税等。随后介绍了税务机关对该白酒企业的违法行为的处理结果及其依据。最后，介绍了在检查中遇到的问题和困难，主要包括，庞大的数据资料核实电子数据资料的真实性有困难、缺乏对企业会计软件报备关联关系的认定、区分有货还是无货虚开难度较大等问题；第四部分首先面提出如何对白酒企业进行全面的纳税检查，主要应从收入和成本费用两个大的方面进行纳税检查；然后针对在对山东GBC白酒企业纳税检查中遇到的问题提出的关于完善纳税检查的建议包括：日常税收征管及检查要及时到位、保证税款足额入库的及时性、加强管理，督促企业依法报备会计软件、纳税检查中充分运用现代信息技术建议、加强对关联企业的监控管理、完善相关法律，打击发票造假行为等。
[Abstract]:In the current mode of separation of tax collection, management and inspection, tax inspection is an important part of tax collection and management, which bears the heavy responsibility of plugging loopholes in tax collection and management, cracking down on tax-related illegal acts, and rectifying and standardizing tax order. Compared with the western developed countries, the independent operation of China's tax inspection system has a short period of time, and there are many shortcomings in the actual operation. In order to make up for these deficiencies and bring the function of tax inspection into full play, it also depends on the reform and perfection of tax inspection management system. Therefore, this paper takes the tax inspection management system as the research object, with the help of tax inspection case analysis, through the comparative analysis of China's tax inspection management status quo to find out the way to optimize our tax inspection management system in the future. This article is composed of four parts: the first part is the introduction. This part mainly introduces the background of this paper, combined with the basic situation of tax collection and inspection in recent years. Put forward the practical significance of this paper research, as well as the writing ideas of this paper, the paper framework and research characteristics. The second part is the introduction of the basic situation of Shandong GBC Liquor Co., Ltd., the object of tax inspection in this paper. Mainly includes Shandong GBC Liquor Co., Ltd. Brief introduction, its management of the basic situation and its main target population; the third part of the introduction is a typical case of tax inspection, This article selects the tax inspection case of Shandong GBC Liquor Company, through the analysis of the financial information and field inspection of the Liquor Company, finds that the main illegal facts of the Liquor Co., Ltd are: concealing the sales income, issuing false hair, Ticket false list cost, use affiliated enterprise transfer income, offending charge, abnormal loss without deducting income tax, etc. Then it introduces the treatment result and basis of the illegal behavior of the liquor enterprise by the tax authorities. Finally, the problems and difficulties encountered in the inspection are introduced, including the difficulties in verifying the authenticity of electronic data with huge data and data, and the lack of identification of the relationship between the reporting and reporting of enterprise accounting software. The fourth part proposes how to carry on the comprehensive tax inspection to the liquor enterprise mainly from the income and the cost expense two big aspects to carry on the tax payment inspection; the fourth part proposes how to carry on the comprehensive tax inspection to the liquor enterprise mainly from the income and the cost expense two aspects to carry on the tax inspection; Then, in view of the problems encountered in the tax inspection of Shandong GBC liquor enterprises, the suggestions to improve the tax inspection include: the daily tax collection and inspection should be in place in time, the timeliness of the full tax collection should be guaranteed, and the management should be strengthened. It urges enterprises to report accounting software according to law, make full use of modern information technology suggestions in tax inspection, strengthen the supervision and management of affiliated enterprises, perfect relevant laws, and crack down on invoice fraud and so on.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.82

【参考文献】