东北亚铁路集团珲春分公司税收筹划风险管理问题研究

发布时间：2018-04-02 15:26

本文选题：税收筹划　切入点：税收筹划风险管理　出处：《吉林财经大学》2017年硕士论文

【摘要】：随着一带一路建设进程加速,我国经济进一步呈现出外向型的趋势,东北亚铁路集团珲春分公司作为吉林省和沈阳铁路局辖区内面向俄罗斯远东地区仅有的一处铁路口岸也进入了发展快车道。由于新增业务多、企业经营管理机制不尽完善、企业人员知识结构不尽合理等多方面因素的影响,东北亚铁路都存在一定程度的税收筹划方面的风险,如果不对其进行有效管控,会影响企业正常的生产经营。从这方面可以看出,怎样进一步提高企业税收筹划风险管理水平成为亟待解决的问题。因此本文以税收筹划风险、税收筹划风险管理等相关知识为切入点,分析东北亚铁路税在进行收筹划风险管理的过程中存在的主要问题,从企业的实际情况出发探寻解决东北亚铁路税收筹划风险管理问题的路径,为东北亚铁路依法纳税提供理论支持。通过分析东北亚铁路税收筹划风险管理现状,深入研究分析现有的东北亚铁路税收筹划风险管理问题,分析问题的原因,最后提出加强东北亚铁路税收筹划风险管理对策,对提高东北亚铁路税收筹划风险管理工作的效率,完善东北亚铁路税收筹划风险管理机制,提高东北亚铁路税收筹划风险管理水平具有很强的现实意义。
[Abstract]:With the acceleration of Belt and Road's construction process, China's economy has further shown an export-oriented trend.Hunchun Branch of Northeast Asia Railway Group, as the only railway port in Jilin Province and Shenyang Railway Bureau to the far East region of Russia, has also entered the fast track of development.Due to the influence of many factors, such as more new business, imperfect enterprise management mechanism, unreasonable knowledge structure of enterprise personnel and other factors, Northeast Asian railway has some risks in tax planning.If it is not effectively controlled, it will affect the normal production and management of enterprises.It can be seen from this that how to further improve the risk management level of enterprise tax planning becomes an urgent problem to be solved.Therefore, based on the related knowledge of tax planning risk, tax planning risk management and other related knowledge, this paper analyzes the main problems of Northeast Asia railway tax in the process of collecting and planning risk management.Based on the actual situation of the enterprise, this paper explores the way to solve the risk management problem of Northeast Asian railway tax planning, and provides theoretical support for Northeast Asian railway to pay taxes according to law.By analyzing the present situation of the risk management of Northeast Asia railway tax planning, this paper deeply studies and analyzes the existing risk management problems of Northeast Asia railway tax planning, analyzes the causes of the problems, and finally puts forward the countermeasures to strengthen the Northeast Asian railway tax planning risk management.It is of great practical significance to improve the efficiency of the risk management of Northeast Asian railway tax planning, improve the risk management mechanism of Northeast Asia railway tax planning, and improve the risk management level of Northeast Asia railway tax planning.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F530.68;F532.6

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