厦门企业纳税申报信息和贷款申请信息的差异治理研究

发布时间：2018-01-25 01:55

本文关键词： 银行贷款信息纳税申报信息差异治理　出处：《华侨大学》2017年硕士论文　论文类型：学位论文

【摘要】：企业在履行纳税申报义务的过程中,同时需要向税务机关提供基础信息、银行账号信息、税源信息、报表信息等各类信息,税务机关也需要通过企业提供的各类信息开展后续征管;同时企业在日常经营活动中由于自有的资金无法满足经营发展的需要,常常需要向银行提供有关资料申请贷款,在实际工作中发现如果拿同一家企业的贷款申请资料和同期税务机关纳税申报信息比对会发现有趣的差异,尤其体现在财务风险差异、盈利性差异等方面。在厦门企业的日常管理中了解到,企业在发展过程中为了顺利取得贷款而常需向银行粉饰有关贷款申请信息;另一方面在日常管征中发现企业在向税务机关纳税申报时往往隐匿在银行的相关信息,利用银行和税务机关的信息不对称来规避税务机关的征管监控,而且目前税务机关对企业的日常征管中更强调服务、弱化征管,导致企业有机可乘。本文通过抽样分析厦门企业银行贷款信息和纳税申报信息的差异,从信息不对称和多部门信息共享机制缺失两个方面对银税信息差异展开动因分析,并对银税差异的实施手段、社会后果展开论证,最后从跨部门信息共享平台的建设、企业信息报送机制、银行和税务的信息联动应用机制、信息共享平台运行风险防范等四个方面提出治理信息差异的对策,从而达到规范企业运营、促进银税等多部门合作共赢、维护市场经济有效运行的目的。
[Abstract]:Enterprises in the process of fulfilling tax reporting obligations, at the same time need to provide tax authorities with basic information, bank account information, tax source information, report information and other information. Tax authorities also need to carry out follow-up collection and management through all kinds of information provided by enterprises; At the same time, due to their own funds can not meet the needs of business development, enterprises often need to provide relevant information to the bank to apply for loans. In the actual work found that if the same enterprise loan application data and the tax authorities in the same period tax return information comparison will find interesting differences, especially in the financial risk differences. In the daily management of Xiamen enterprises, we know that in order to obtain loans smoothly, enterprises often need to whitewash the relevant loan application information to the bank; On the other hand, it is found in the daily administration that enterprises often hide the relevant information in the bank when filing tax returns to the tax authorities, and use the asymmetry of information between the banks and tax authorities to avoid the tax authorities' monitoring of collection and management. And at present, the tax authorities pay more attention to the service and weaken the collection and management of enterprises, which leads to the opportunity of enterprises. This paper analyzes the difference between Xiamen enterprise bank loan information and tax declaration information by sampling. From the two aspects of information asymmetry and lack of multi-sector information sharing mechanism, the paper analyzes the causes of the difference of silver tax information, and demonstrates the means of implementation and social consequences of the difference. Finally, from the cross-departmental information sharing platform construction, the enterprise information reporting mechanism, the bank and tax information linkage application mechanism, information sharing platform running risk prevention, put forward four aspects of governance information differences countermeasures. In order to standardize the operation of enterprises, promote multi-sector cooperation and win-win, maintain the effective operation of the market economy.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4;F275.4

【参考文献】