四川省大企业税收风险管理的实践与探索

发布时间：2018-05-09 21:42

本文选题：大企业 + 税收风险　；参考：《西南财经大学》2014年硕士论文

【摘要】：税收风险管理是国际税收管理的发展趋势,实施风险管理是我国税收征管改革的重大课题。财税体制改革是党的十八届三中全会确定的重要内容。税收收入规模将成为各级政府预算确定的预期目标。这将改变以收入为导向的税收执法行为,有利于税务机关按照税收法定原则,依法征税。税法遵从成为征纳双方的共同目标。探索实施风险驱动的税收管理是税务机关的重大创新,具有法律和现实层面的双重意义。本文拟从税务机关的角度,树立以风险为导向的税收管理理念,引导纳税人建立税务风险管理制度,将管理重心从事后移向事前,注重对过程的管控,同时将管理和纳税服务放在同等重要的位置,提高征收管理的质效,进而减少纳税人的税务风险,提高纳税人满意度和税法遵从度。笔者把四川省大企业税收风险管理的实践作为研究的重点,对国内外研究理论与成果进行了梳理,就四川省大企业税收风险管理进行了调研,并对当前四川省大企业风险管理现状进行评析,深入分析了存在的问题和不足,进一步探索大企业风险管理的有效途径和方法,提出优化大企业税收风险管理的策略建议,增进税企合作,降低税收流失风险。
[Abstract]:Tax risk management is the development trend of international tax management, and the implementation of risk management is an important subject of tax collection and management reform in China. The reform of fiscal and taxation system is the important content of the third Plenary session of the 18th CPC Central Committee. The scale of tax revenue will become the expected target of government budget at all levels. This will change the revenue-oriented tax enforcement behavior, and is conducive to tax collection by tax authorities in accordance with the legal principles of taxation. Tax compliance has become a common goal for both parties. It is an important innovation for tax authorities to explore the implementation of risk-driven tax management, which has dual significance in both legal and practical aspects. From the perspective of tax authorities, this paper intends to set up a risk-based tax management concept, guide taxpayers to establish a tax risk management system, and shift the focus of management from ex post to prior, and pay attention to the control of the process. At the same time, the management and tax service are equally important to improve the quality of tax collection and management, thereby reducing the tax risk of taxpayers, improving the satisfaction of taxpayers and compliance with tax laws. The author takes the practice of tax risk management of large enterprises in Sichuan Province as the focus of the research, combs the domestic and foreign research theories and achievements, and investigates the tax risk management of large enterprises in Sichuan Province. The present situation of risk management of large enterprises in Sichuan Province is analyzed, the existing problems and shortcomings are deeply analyzed, the effective ways and methods of risk management of large enterprises are further explored, and the strategic suggestions for optimizing the tax risk management of large enterprises are put forward. To enhance tax-enterprise cooperation and reduce the risk of tax loss.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275

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