我国大企业税收风险管理研究
发布时间：2018-11-13 08:35
【摘要】：税收是国家治理体系和治理能力现代化的基石,税收征管工作的效能,直接影响着国家治理能力现代化的进程。大企业是国民经济的支柱,也是税收的主要贡献者。在未来,国际化竞争在一定程度上也是各国大企业之间的竞争。近年来,国家税务总局对大企业税务风险管理给予了足够的重视。但是因大企业管理的复杂性、多变性、差异性在不断加大,现行大企业税收管理与服务模式已很难满足纳税主体经营活动的多元化需求。本文首先介绍了论文的选题背景与研究意义,对国内外有关大企业税收风险文献的进行了详细梳理;论述了研究大企业税务风险管理所需要的相关理论,为下文大企业税收风险管理如何进行改进奠定了基础;第三部分是我国大企业税收风险管理的现状研究,该部分首先肯定了我国目前对大企业税收管理已做出的成绩,接着从现状出发进行分析指出了仍存在的问题;第四部分详细阐述了国际成熟的大企业税务管理经验;通过归纳国外先进发达国家的大企业税收管理经验,给出自己的总结;最后,针对我国大企业税收管理存在的问题提出建议。
[Abstract]:Tax is the cornerstone of the modernization of national governance system and governance ability. The efficiency of tax collection and management directly affects the process of modernization of national governance ability. Large enterprises are the pillars of the national economy, but also the main contributor to taxation. In the future, international competition is also, to some extent, the competition between large enterprises in various countries. In recent years, the State Administration of Taxation has paid enough attention to the tax risk management of large enterprises. However, due to the complexity, variability and diversity of the management of large enterprises, the current tax management and service mode of large enterprises has been difficult to meet the diversified needs of tax payers. Firstly, this paper introduces the background and significance of the thesis, and makes a detailed review of the domestic and foreign literature on tax risk of large enterprises. This paper discusses the relevant theories needed to study the tax risk management of large enterprises, which lays a foundation for how to improve the tax risk management of large enterprises below. The third part is the research on the current situation of tax risk management in large enterprises of our country. This part firstly affirms the achievements that have been made in tax management of large enterprises in our country, and then points out the existing problems from the point of view of the present situation. The fourth part elaborates the international mature tax management experience of large enterprises and gives its own summary by summing up the tax management experience of large enterprises in advanced developed countries. Finally, some suggestions are put forward for the tax management of large enterprises in our country.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2018
【分类号】：F812.42;F275
[Abstract]:Tax is the cornerstone of the modernization of national governance system and governance ability. The efficiency of tax collection and management directly affects the process of modernization of national governance ability. Large enterprises are the pillars of the national economy, but also the main contributor to taxation. In the future, international competition is also, to some extent, the competition between large enterprises in various countries. In recent years, the State Administration of Taxation has paid enough attention to the tax risk management of large enterprises. However, due to the complexity, variability and diversity of the management of large enterprises, the current tax management and service mode of large enterprises has been difficult to meet the diversified needs of tax payers. Firstly, this paper introduces the background and significance of the thesis, and makes a detailed review of the domestic and foreign literature on tax risk of large enterprises. This paper discusses the relevant theories needed to study the tax risk management of large enterprises, which lays a foundation for how to improve the tax risk management of large enterprises below. The third part is the research on the current situation of tax risk management in large enterprises of our country. This part firstly affirms the achievements that have been made in tax management of large enterprises in our country, and then points out the existing problems from the point of view of the present situation. The fourth part elaborates the international mature tax management experience of large enterprises and gives its own summary by summing up the tax management experience of large enterprises in advanced developed countries. Finally, some suggestions are put forward for the tax management of large enterprises in our country.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2018
【分类号】：F812.42;F275
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1 吴s，
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