企业所得税跨地区征收管理中存在的问题与对策研究
发布时间：2019-05-20 04:39
【摘要】：《企业所得税法》的正式实施引发了地区间税源转移问题,为合理优化地区间的利益关系,国家税务总局相继制定了《跨地区经营汇总纳税企业所得税征收管理暂行办法》、《跨地区经营汇总纳税企业所得税征收管理办法》,旨在协调地区间的利益关系,有效地指导跨地区企业所得税征管的日常税收业务。企业所得税作为一个独特税种,就其本身计算而言相对复杂,然而跨地区需求进一步加深了其核算难度,使得在跨地区实际征收管理工作中存在诸多现实问题。本文分别以A建筑工程公司的分公司以及B环保股份有限公司为例,首先介绍两公司的基本情况及其企业所得税的基本概况;其次分别对应阐述分支机构及总机构在跨地区税收实务管理工作中存在的问题及风险隐患,以及不同税率地区计算办法存在的问题;最后就其相关问题提出针对性的解决措施。相关论述过程如下:文章在介绍案例时,首先介绍了相关政策指引《预算管理办法》和《汇总纳税管理办法》,两个办法的颁布实施旨在为企业跨地区经营所得税征管工作提供指导意见并规范其实务操作;然后以A建筑工程公司的分公司以及B环保股份有限公司为例分别阐述分、总机构在跨地区税收实务操作过程中存在的问题,以及不同税率地区计算办法存在的问题;最后则是针对总分支机构税收征管存在的现实问题给出应对措施。本文首先对国内外有关跨地区汇总纳税问题的相关文献进行梳理,阐述国内外对此问题的研究现状,以税收基础理论和信息不对称理论作为理论分析的依据,以税收《预算管理办法》和《汇总纳税管理办法》为现实依据,运用调查研究、文献研究、比较研究和案例研究等多种研究方法,对税收征管工作中的实际案例进行了剖析,归纳了在总分机构税收管理和不同税率地区计税办法中存在的问题,有针对性地给出了应对之策。文章认为,由于税收与税源相背离、政策规定不明细、征管措施不完善等多方面的原因,致使企业所得税在跨地区征收管理中存在许多问题,亟需引起税务机关的高度重视,并提出了加强对分支机构税收管理、完善相关规定、统一企业所得税管理部门、防止企业滥用税收筹划空间避税的建议。全文是从税务机关的角度来思考问题的,对不同税率地区的计税办法存在税收筹划空间的问题进行清晰地阐述,对总机构设立的具有独立生产经营职能的部门的“三因素”给出了具体的计算办法,具有很强的操作性和借鉴意义。
[Abstract]:The formal implementation of the Enterprise income tax Law has led to the transfer of tax sources between regions. In order to reasonably optimize the interest relations between regions, the State Administration of Taxation has successively formulated the interim measures for the Administration of income tax Collection of tax-paying Enterprises across regions. The purpose of the measures for the Administration of income tax Collection of Cross-regional Enterprises is to coordinate the interest relations between regions and effectively guide the daily tax business of cross-regional enterprise income tax collection and management. As a unique tax, enterprise income tax is relatively complex in its own calculation. However, the cross-regional demand further deepens its accounting difficulty, which makes there are many practical problems in the actual collection and management of cross-regional income tax. Taking the branch of A Construction Engineering Company and B Environmental Protection Co., Ltd as examples, this paper first introduces the basic situation of the two companies and the basic situation of enterprise income tax. Secondly, it expounds the problems and risks existing in the cross-regional tax practice management of the branch and the general organization, as well as the problems existing in the calculation methods of different tax rates. Finally, the relevant problems are put forward to solve the problems. The related discussion process is as follows: when introducing the case, the article first introduces the relevant policy guidelines "Budget Management measures" and "Summary tax Management measures". The promulgation and implementation of the two measures is aimed at providing guidance for enterprises to manage income tax collection and management across regions and standardizing its practical operation. Then, taking the branch of A Construction Engineering Company and B Environmental Protection Co., Ltd as examples, this paper expounds the problems existing in the operation of cross-regional tax practice, as well as the problems existing in the calculation methods of different tax rates. Finally, it gives the countermeasures for the practical problems existing in the tax collection and management of the general branch. First of all, this paper combs the relevant literature on cross-regional tax collection at home and abroad, expounds the research status of this issue at home and abroad, and takes the basic theory of taxation and the theory of information asymmetry as the basis of theoretical analysis. Based on the tax revenue "budget management measures" and "summary tax management measures", this paper analyzes the actual cases in the tax collection and management work by using many research methods, such as investigation and research, literature research, comparative study and case study. This paper sums up the problems existing in the tax management of the general score organization and the tax methods in different tax rates, and puts forward some countermeasures. The paper holds that there are many problems in the collection and management of enterprise income tax because of the deviation between tax and tax source, the indetail of policy provisions and the imperfect measures of collection and management, which need to be attached great importance to by the tax authorities. Some suggestions are put forward to strengthen the tax management of branch offices, perfect the relevant regulations, unify the enterprise income tax management department, and prevent enterprises from abusing the tax planning space to avoid tax avoidance. The full text is from the point of view of the tax authorities to think about the problem, and the tax planning space of the tax planning methods in different tax rate areas is clearly expounded. The concrete calculation method of the "three factors" of the department with independent production and management function set up by the general organization is given, which has strong operational and reference significance.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
[Abstract]:The formal implementation of the Enterprise income tax Law has led to the transfer of tax sources between regions. In order to reasonably optimize the interest relations between regions, the State Administration of Taxation has successively formulated the interim measures for the Administration of income tax Collection of tax-paying Enterprises across regions. The purpose of the measures for the Administration of income tax Collection of Cross-regional Enterprises is to coordinate the interest relations between regions and effectively guide the daily tax business of cross-regional enterprise income tax collection and management. As a unique tax, enterprise income tax is relatively complex in its own calculation. However, the cross-regional demand further deepens its accounting difficulty, which makes there are many practical problems in the actual collection and management of cross-regional income tax. Taking the branch of A Construction Engineering Company and B Environmental Protection Co., Ltd as examples, this paper first introduces the basic situation of the two companies and the basic situation of enterprise income tax. Secondly, it expounds the problems and risks existing in the cross-regional tax practice management of the branch and the general organization, as well as the problems existing in the calculation methods of different tax rates. Finally, the relevant problems are put forward to solve the problems. The related discussion process is as follows: when introducing the case, the article first introduces the relevant policy guidelines "Budget Management measures" and "Summary tax Management measures". The promulgation and implementation of the two measures is aimed at providing guidance for enterprises to manage income tax collection and management across regions and standardizing its practical operation. Then, taking the branch of A Construction Engineering Company and B Environmental Protection Co., Ltd as examples, this paper expounds the problems existing in the operation of cross-regional tax practice, as well as the problems existing in the calculation methods of different tax rates. Finally, it gives the countermeasures for the practical problems existing in the tax collection and management of the general branch. First of all, this paper combs the relevant literature on cross-regional tax collection at home and abroad, expounds the research status of this issue at home and abroad, and takes the basic theory of taxation and the theory of information asymmetry as the basis of theoretical analysis. Based on the tax revenue "budget management measures" and "summary tax management measures", this paper analyzes the actual cases in the tax collection and management work by using many research methods, such as investigation and research, literature research, comparative study and case study. This paper sums up the problems existing in the tax management of the general score organization and the tax methods in different tax rates, and puts forward some countermeasures. The paper holds that there are many problems in the collection and management of enterprise income tax because of the deviation between tax and tax source, the indetail of policy provisions and the imperfect measures of collection and management, which need to be attached great importance to by the tax authorities. Some suggestions are put forward to strengthen the tax management of branch offices, perfect the relevant regulations, unify the enterprise income tax management department, and prevent enterprises from abusing the tax planning space to avoid tax avoidance. The full text is from the point of view of the tax authorities to think about the problem, and the tax planning space of the tax planning methods in different tax rate areas is clearly expounded. The concrete calculation method of the "three factors" of the department with independent production and management function set up by the general organization is given, which has strong operational and reference significance.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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