中蒙税收差异

发布时间：2018-06-14 11:58

本文选题：税收比较 + 对外投资　；参考：《昆明理工大学》2017年硕士论文

【摘要】：经济全球化是世界经济的主要特征,中蒙两国是地域上的邻居,国际经济政治局势复杂化,东北亚局势日益紧张,以及中蒙两国的地域优势和两国经济发展的现况均迫切的要求两国加强双边经济合作,以实现共赢。中蒙加强合作的一个重要途径就是两国企业之间的投资,而企业的投资合作必定会涉及到两国的税收问题。税收是一个十分重要的问题,它是国家或政府通过强制、无偿参与国民收入分配取得财政收入、调节经济、公平收入进而满足国家、社会等需要,实现国家职能的重要手段。而税收活动的有序、高效、顺利完成必须借助于完善的税收法律制度。本文先对蒙古国税收法规的介绍,从蒙古国税法总论包括税法的目标、税法在蒙古国法律体系中的地位、税收执法以及与国际税收的关系等角度进行概述。接着论述蒙古国实质课说概述,最后对蒙古国各个企业税种的税额与税率进行分类归纳总结列示。接着对中国税收征管法与蒙古税收总法比较,分别从征管的角度分析了蒙古国与中国的征收管理现状以及两国征管法存在的差异性。然后对实际征收过程中的对企业影响比较大的两个税种,即企业所得税与增值税两大税种在中蒙两国的征收的差异的比较研究。其中,企业所得税,分别从两国的纳税义务人、税率、税目的方面做出比较。增值税,从纳税范围、税收优惠、征收原则等方面对中蒙两国的税收异同做出比较。在上述中蒙税收法规的比较的基础山,中国企业对蒙投资应注意的主要税务问题研究。最后通过对中蒙两国的税务比较得出的相关启示,其中最后在两国税收比较的启示中,对中国企业对蒙投资应注意的问题提出了对策建议。
[Abstract]:Economic globalization is the main characteristic of the world economy. China and Mongolia are regional neighbors, the international economic and political situation is complicated, and the situation in Northeast Asia is becoming increasingly tense. As well as the regional advantages of China and Mongolia and the current situation of economic development of the two countries, the two countries are urgently requested to strengthen bilateral economic cooperation in order to achieve win-win situation. An important way to strengthen cooperation between China and Mongolia is the investment between enterprises of the two countries. Tax is a very important issue, it is an important means for the state or government to obtain financial income, adjust the economy, and then meet the needs of the country and society through compulsory, unpaid participation in the distribution of national income, and realize the functions of the state. And the orderly, efficient and smooth completion of tax activities must rely on a sound tax legal system. This paper first introduces the Mongolian tax laws and regulations, including the objectives of the Mongolian tax law, the status of the tax law in the Mongolian legal system, the tax law enforcement and the relationship between the tax law and international taxation. Then it discusses the outline of Mongolian substantive lesson theory, and finally summarizes and summarizes the tax amount and tax rate of various enterprises in Mongolia. Then, compared with the general law of Mongolian tax collection, the paper analyzes the current situation of the tax collection management between Mongolia and China and the differences between the two countries from the point of view of collection and management. Then the paper makes a comparative study on the differences between the two kinds of taxes which have great influence on enterprises, namely, enterprise income tax and value-added tax in China and Mongolia. Among them, the enterprise income tax, from the taxpayers, tax rates, tax items of the two countries to make a comparison. Value-added tax (VAT) compares the similarities and differences between China and Mongolia in terms of tax range, tax preference and principle of collection. On the basis of the comparison between Chinese and Mongolian tax laws and regulations mentioned above, Chinese enterprises should pay attention to the main tax issues in Mongolian investment. Finally, through the tax comparison between China and Mongolia, the author puts forward some suggestions on the problems that Chinese enterprises should pay attention to in the tax comparison between the two countries.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F811.4

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