哈尔滨市国税局防范涉外企业避税管理对策研究

发布时间：2018-06-05 07:39

本文选题：涉外企业 + 税务管理　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：随着世界经济发展全球化进程的不断加快,涉外企业为了达到集团利润最大化的目标,利用各国税制和管理等方面的差异和漏洞进行全球范围内的避税运作,这已经严重侵蚀了世界各主权国家的税基,有悖税收公平原则,扰乱了经济发展秩序。对于这一现象,国际国内专家学者和税务机关管理部门都开展了积极的理论研究和实践探索,并且已经取得了一定的成绩,比如2015年经济合作和发展组织(OECD)的税基侵蚀和利润转移(BEPS)计划终于形成并发布。但是,相对于经济全球化背景下涉外企业避税行为的日益复杂、隐蔽、多变而言,理论研究仍远远滞后于现实需要,税收征管依然存在急需完善的漏洞。因此,如何对涉外企业进行高效率的反避税管理是当前税务部门面临的亟待解决的新课题。文章从国税局的角度出发,以最优税收征管理论、新公共管理理论、新公共服务理论等为指导,研究了哈尔滨市国税局反避税管理的情况,发现管理已取得一定的成效:相关法律体系已经基本建立,反避税管理有法可依;反避税的组织机构已经基本构建,能够系统的开展反避税工作;反避税工作流程已经基本确立。但与此同时,反避税管理工作仍存在组织机构保障不足、工作流程运行不畅、相关信息采集不全等方面的问题,导致涉外企业避税行为屡禁不绝,涉外税收难以得到有效维护;通过探索新形势下涉外企业避税的新手段与新措施,深入分析了国税机关反避税管理存在问题的原因是对于反避税不够重视、税收宣传不够深入、科技运用手段不充分;针对哈尔滨市国税局反避税管理出现的问题,在借鉴了国内外发达国家和国内先进副省级城市税务机关反避税经验的基础上,针对加强涉外企业反避税管理工作提出了相关对策和措施,包括优化反避税组织机构、理顺反避税工作流程、提高反避税信息化水平等。
[Abstract]:With the rapid development of the world economy, in order to achieve the goal of maximizing group profits, foreign enterprises make use of the differences and loopholes in tax system and management to operate tax avoidance in the global scope. This has seriously eroded the tax base of the world's sovereign states, violated the principle of tax fairness, and disturbed the economic development order. For this phenomenon, international and domestic experts and scholars, as well as tax authorities and administrative departments, have carried out active theoretical research and practical exploration, and have made certain achievements. For example, the 2015 OECD OECD's tax base erosion and profit transfer program was finally launched and released. However, compared with the background of economic globalization, the tax avoidance behavior of foreign enterprises is becoming more complex, covert and changeable, the theoretical research still lags far behind the practical needs, and there are still loopholes in tax collection and management that need to be improved. Therefore, how to carry on the high efficiency anti-tax avoidance management to the foreign-related enterprises is a new subject that the tax department faces to be solved urgently. Based on the theory of optimal tax collection and management, the theory of new public management and the theory of new public service, the article studies the situation of anti-tax avoidance management in Harbin Municipal Internal Revenue Bureau from the point of view of the Bureau of Internal Revenue. Found that the management has achieved certain results: the relevant legal system has been basically established, anti-tax management has laws to abide by, anti-tax organizations have been basically constructed, can systematically carry out anti-tax work; Anti-tax-avoidance workflow has been basically established. But at the same time, there are still some problems in the management of anti-tax avoidance, such as insufficient guarantee of organization, unsmooth operation of workflow, incomplete collection of relevant information, etc., which leads to the repeated prohibition of foreign tax avoidance and the difficulty of maintaining foreign tax effectively. By exploring the new means and measures of foreign enterprises' tax avoidance under the new situation, this paper analyzes in depth the existing problems in the anti-tax avoidance management of the state tax authorities, which are due to insufficient attention to anti-tax avoidance, insufficient tax publicity and inadequate scientific and technological means. In view of the problems in anti-tax avoidance management of Harbin Municipal Internal Revenue Bureau, based on the experience of developed countries and domestic advanced sub-provincial city tax authorities in anti-tax avoidance, This paper puts forward some countermeasures and measures to strengthen the management of anti-tax avoidance in foreign enterprises, including optimizing the organization of anti-tax avoidance, straightening out the working flow of anti-avoidance, and improving the level of anti-avoidance informatization.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4

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