非居民企业所得税源泉扣缴涉税案例研究

发布时间：2018-11-04 13:28

【摘要】：随着国际经济一体化进程的加快，涉外经济日趋融合，人员、资本、技术等要素在全球范围内大规模的配置和流动，创造了大量的非居民税源。近年来，我国非居民企业所得税收入一直保持较高的增长率，尤其是预提所得税，成为新的税收增长点。但是，我国的非居民企业所得税源泉扣缴管理仍存在一定的问题。因此，进一步提高非居民企业源泉扣缴的管理水平、维护国家税收权益已经成为一个亟待解决的问题。本文从历年来我国预提所得税收入增长状况与现有的管理手段入手，对我国非居民企业所得税源泉扣缴的现状进行分析，分析表明我国现有的管理模式较为被动，管理方式较为单一，存在诸多问题，制约着我国非居民企业征税管理水平的提高。基于以上问题与特许权使用费和股息红利是预提所得税中的重点与难点的事实，本文选取有关这两个方面的3个典型案例从税务处理、涉税政策效用的两面性、涉税问题的成因三个层面进行分析。分析结果表明，，由于现有法律法规存在的漏洞，部分企业涉税行为与税务机关立法目的向违背，造成少数相关政策具有效用的两面性；涉税信息难以掌握、税务机关与公司财务人员的专业素质有待提高、现有税收法律法规存在漏洞、国内居民企业代扣代缴意识薄弱、税源信息获取渠道单一、对扣缴义务人的惩罚力度不够是案例产生涉税问题的主要原因。结合现状分析、原理与政策研究、实务分析的结果，总结案例对我国非居民企业纳税管理的启示，并借鉴国际上其他国家对非居民企业纳税管理的实践经验，针对本文涉税案例中所存在的问题提出防范非居民企业避税行为、进一步明确法规定义和征税范围、完善对外付汇支付制度、平衡激励与惩罚机制、加大业务宣传、提高企业的源泉扣缴意识的改进建议。
[Abstract]:With the acceleration of the process of international economic integration, foreign-related economy is increasingly integrated, personnel, capital, technology and other elements in the global large-scale allocation and flow, creating a large number of non-resident tax sources. In recent years, the income tax income of non-resident enterprises in China has maintained a high growth rate, especially the withholding income tax, which has become a new tax growth point. However, there are still some problems in withholding management of non-resident enterprise income tax. Therefore, it has become an urgent problem to improve the management level of non-resident enterprises' headspring withholding and to safeguard the national tax rights and interests. This paper analyzes the current situation of withholding of income tax source of non-resident enterprises in China from the current situation of withholding income tax revenue and existing management methods in China. The analysis shows that the current management mode is relatively passive. There are many problems in the management mode, which restrict the improvement of tax management level of non-resident enterprises in our country. Based on the fact that the above problems and royalties and dividends are the key and difficult points in withholding income tax, this paper selects three typical cases about these two aspects from the perspective of tax treatment and the effectiveness of tax-related policies. The causes of tax problems are analyzed from three aspects. The results show that, due to the loopholes in the existing laws and regulations, some enterprises' tax-related behavior and tax authorities' legislative purpose are contrary to each other, resulting in a few related policies have two sides. Tax information is difficult to master, the professional quality of tax authorities and company financial personnel needs to be improved, there are loopholes in existing tax laws and regulations, domestic residents' awareness of withholding and payment is weak, and the channels for obtaining tax source information are single. Insufficient punishment of withholding agents is the main reason for tax-related problems in cases. Combined with the current situation analysis, the principle and policy research, the practical analysis result, summarizes the case to our country non-resident enterprise tax payment management enlightenment, and draws lessons from the international other countries to the non-resident enterprise tax payment management practice experience, In view of the problems existing in the tax cases of this paper, the author puts forward some measures to prevent non-resident enterprises from avoiding tax, to further clarify the definition of laws and regulations and the scope of taxation, to perfect the payment system for foreign exchange payments, to balance the incentive and punishment mechanisms, and to increase business publicity. Suggestions for improving the enterprise's headspring withholding consciousness.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D922.22

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