非居民企业避税问题及其税收管理研究

发布时间：2018-05-15 21:32

本文选题：非居民企业 + 避税　；参考：《山东大学》2014年硕士论文

【摘要】：对非居民企业避税进行管理是当前税务部门面临的新课题。随着世界经济全球化进程的不断加快,非居民企业为达到集团利润最大化的目的,利用各国(地区)税制和管理方面的差异,进行全球避税筹划,严重侵蚀了主权国家税基,阻碍了资源在世界范围内的合理配置。面对这一问题,国际国内学者和税务机关开展了积极的理论研究和管理实践,但是,相对于经济全球化下非居民企业避税行为的复杂、隐蔽、多变而言,对非居民企业的避税研究还远远滞后于现实需要,税收征管存在急需完善的地方。在我国,对非居民企业避税的管理因为税收立法滞后约束力不强、传统税收管理观念尚未转变、政府各部门职责不明、现代化的反避税征管手段缺乏、税务人员自身综合素质不高等原因,导致非居民企业避税行为屡禁不绝,我国国家税收权益难以有效维护。本文通过对当前非居民企业避税基础理论的研究,对我国近年来对非居民企业避税管理情况的总结,以及对当前非居民企业避税典型案例的剖析,深入探究了非居民企业避税存在的原因,并借鉴国外发达国家反避税管理经验,提出了完善我国非居民企业避税管理的建议,主要有：一、提升非居民企业避税管理理念,充分重视非居民企业避税管理；二、完善非居民企业避税管理法律体系,制定法律层级高的、可操作性的反避税规定；三、理顺和完善非居民企业避税管理机制,建立专业化管理机制和征管查相结合的管理模式；四、实施科学有效的非居民企业避税综合管理,集合税务资源实施分类管理,建立非居民涉税信息库,实行政府职能部门协税护税,加强非居民企业避税的处罚；五、拓展国际税收协调与合作空间,提高本国税收竞争力；六、建立非居民企业避税管理专业化队伍和岗则体系。
[Abstract]:With the rapid development of global economy globalization , non - resident enterprises have made a positive theoretical research and management practice for the purpose of maximizing the profit of the group . In the face of this problem , the tax base of non - resident enterprises has lagged far behind the real need .

Based on the study of the basic theory of tax avoidance for non - resident enterprises , this paper explores the causes of tax avoidance in non - resident enterprises in recent years , and puts forward some suggestions to improve the tax - avoidance management of non - resident enterprises , which mainly include : 1 . Promote non - resident enterprise tax avoidance management idea , pay close attention to non - resident enterprise tax avoidance management ;
2 . Improve the legal system of tax avoidance management of non - resident enterprises , and formulate anti - tax regulations with high legal level and operability ;
Thirdly , straighten out and improve the non - resident enterprise tax - avoidance management mechanism , establish the management mode of the combination of specialized management mechanism and requisition inspection ;
4 . Implement scientifically valid non - resident enterprise tax avoidance comprehensive management , collection of tax resources implementation classification management , establish non - resident tax information base , implement government function tax protection tax and strengthen non - resident enterprise tax avoidance punishment ;
Fifth , expand the international tax coordination and cooperation space , improve the national tax competitiveness ;
6 . Establish non - resident enterprise tax avoidance management professional team and post system .

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.7;F275;F812.42

【参考文献】