小微企业税收优惠政策阈值处税务风险管理研究

发布时间：2018-04-12 09:55

  本文选题：小微企业 + 税收优惠　； 参考：《南京大学》2017年硕士论文

【摘要】：国家为了支持小微企业发展,发布了多项税收优惠政策,尤其以企业所得税的优惠政策力度最大,也最为重要,因此本文也以企业所得税的优惠为研究对象(文中提到的小微企业税收优惠政策均指企业所得税优惠政策)。2007年出台的《中华人民共和国企业所得税法》中创设了针对小型微利企业(以下简称"小微企业")减免税优惠,符合条件的小型微利企业,减按20%的税率征收企业所得税。2008年发生了全球金融危机,使得中国企业的经营环境恶化,国家出台了一系列政策支持企业发展。其中为了进一步促进小微企业发展,推动"大众创业、万众创新",国家出台了升级版的小微企业税收优惠政策(以下简称"小小微")。税务部门在对小微企业的管理实践中,积极推动相关政策的落地,在法律允许的范围内,简化优惠办理的手续。相比其他税收优惠事项的管理模式,对小微企业的管理以事前的备案为主。与此同时,备案手续不断简化,从最初的需要到办税大厅进行减免税备案,简化为在纳税申报时直接享受,以纳税申报表代替税收优惠备案表。以备案管理为主的管理模式的成因,主要有两点:一是小微企业的数量庞大、税款较少,二是税务部门一线管理人员不足、技术储备不够。在权衡税收风险和管理成本后,税务部门对小微企业税收优惠的管理只能止步于备案管理,更进一步的后续管理基本处于空白状态。税务部门始终希望能找到一个行之有效的方法,可以对小微企业实施有效管理。笔者在XX市地方税务局工作时,发现在"小微"向"小小微"跨越的应纳税所得额分界处(以下简称阈值处)企业数量异常增多,这可能是企业为了迎合减免税政策造成的结果。经过前期调研,发现在阈值处的企业一般是两种情况,一是应纳税所得额正好在阈值附近,二是某些企业为了满足税收优惠政策的条件,进行了税收筹划的结果。通常情况下,第二种主动进行税收筹划的占大多数,这一点在本文后续的研究中也得到证明。企业在经营中,出于自身利益的考虑,在不违反税法禁止性规定的范围内进行税收筹划也是一种正常的行为。不过在实际中,小微企业因为规模小、人员少,管理水平相对较低,在税收筹划过程中因为对税法不熟悉、对税收风险不重视,违反了税法的禁止性规定的概率较大,面临更大的税收风险。在实际工作中,如果能划定一个合理的应纳税所得额的区间(区间内企业税务管理成本足够低,税收筹划引发的风险足够高),则可以在税收风险和管理成本对等的情况下,有效投放税务管理资源,覆盖目前小微企业税务管理的盲区。基于实际工作的需求,本文借鉴盈余管理研究中的盈余分布法对阈值的研究思路,跟踪2009-2015年阈值处企业数量的变化。结果发现,阈值处企业数量随年份会发生显著变化,且该变化与税收优惠政策规定的应纳税所得额条件的变化吻合。假设应纳税所得额发生异常变化的企业即为税收筹划的企业(忽略应纳税所得额恰好在阈值处的情况),利用不同年份的应纳税所得额分布之间的相似性,可以计算出某个区间内受政策影响应纳税所得额发生异常变化的企业数量。如果该区间内的企业总数在税务部门的税务管理资源(人员数量、工作时间、应对效率)可以承受的范围内,那么依托税收风险管理的模式,将异常区间作为一项风险识别指标,对区间内的企业展开有针对性的风险应对,就可以顺利弥补小微企业税务管理中的空白。本文在小微企业税务风险管理的领域内进行了新的尝试,在成本效益对等的前提下,将小微企业管理的侧重点放在了阈值处的异常区间,突破了原先税务风险管理无法覆盖广大小微企业的局面。本文的研究拓宽了盈余分布法的应用范围,创造性地使用了不同年份应纳税所得额分布的相似性去计算异常企业数量,在为税收优惠政策的阈值处研究积累素材的同时,丰富了盈余分布法的研究内容。
[Abstract]:In order to support the development of national Small and micro businesses, issued a number of tax incentives, especially preferential policies to the enterprise income tax is the largest, most important, so this article is also to corporate income tax as the research object (mentioned in this Small and micro businesses preferential tax policies are the preferential policies on enterprise income tax).2007 the introduction of the "People's Republic of China enterprise income tax > created for small-scale enterprises (hereinafter referred to as" Small and micro businesses ") tax breaks, qualified small-scale enterprises, at a reduced rate of 20% corporate income tax.2008 happened in the global financial crisis, the China business environment deterioration, the state introduced enterprise support the development of a series of policies. In order to further promote the development of Small and micro businesses, promote public entrepreneurship, innovation", the state introduced the upgraded version of the Small and micro businesses preferential tax policies (hereinafter referred to as the "small small"). The tax authorities in the small and micro enterprise management practice, and actively promote the fall related policies, to the extent permitted by law, simplify formalities. Compared to other preferential tax matters management mode, the management of Small and micro businesses to set the record. At the same time. Continue to simplify formalities for tax filing, from the initial to the tax service hall, simplified to enjoy directly on the tax declaration, the tax returns instead of preferential tax filing form. The causes of management mode in the record management, there are two main reasons: one is the huge number of Small and micro businesses, the tax is two less. Line managers lack the tax department, the technical reserve is not enough. In the balance of tax risk and management cost, the tax department of Small and micro businesses tax management only stop in the record management, further follow-up Management is basically blank. The tax authorities are always hoping to find an effective method to Small and micro businesses to implement effective management. I work in the XX City Local Taxation Bureau, found in the "micro" to "small small" across the taxable income division (hereinafter referred to as the threshold number of enterprises) this may be abnormal, enterprises in order to meet the tax relief policies result. Through the investigation, found on the threshold of enterprise is generally two kinds, one is the amount of taxable income is in the vicinity of the threshold is two, some enterprises in order to meet the preferential tax policy conditions, the results of tax planning usually. Under the condition of second kinds of tax planning accounted for most of the initiative, which has also been demonstrated in the following study. Enterprises in business, for their own interests, without violating the tax law provisions Within the scope of tax planning is a normal behavior. But in reality, Small and micro businesses because of the small size, less staff, management level is relatively low, in the tax planning process because it is not familiar with the tax law, pay no attention to the tax risk, in violation of the provisions of the tax law prohibited the greater probability, facing more the tax risk. In the practical work, if you can draw a reasonable amount of taxable income interval (tax management cost range of enterprise is low enough, the risk of tax planning, can be high enough) in tax risk and cost management under the condition of equivalence, the effective running of tax administration resources, covering the small micro enterprise tax management zone. Based on the demand of practical work, this paper draws lessons from the research ideas on the threshold earnings distribution method of earnings management, tracking changes in the number of 2009-2015 years at the threshold of enterprise. Results The number of enterprises with the year, the threshold will change significantly, should change the income tax agreement and the conditions change and preferential tax policies and regulations. If the amount of taxable income changes of the enterprise tax planning for the enterprise (ignoring the amount of taxable income in just at the threshold), using different years should the similarity between taxable income distribution, one can calculate the range affected by the policy taxable income of abnormal changes in the number of enterprises within the interval. If the total number of enterprises in tax management resources tax department (the number of personnel, work time, response efficiency) affordable range, so on the tax risk management mode, the abnormal interval as a risk identification index, the range of the enterprise in the risk response, we can successfully compensate for the small micro enterprise tax management In the blank in this article. The Small and micro businesses tax risk management in the field of a new attempt, in the premise of equal cost benefit, will Small and micro businesses management focus on the abnormal interval at the threshold, to break the original tax risk management can not cover the majority of small and micro enterprises in this study situation. Broaden the scope of application of the earnings distribution method, the creative use of different year taxable income amount distribution similarity to calculate the abnormal number of enterprises, in the accumulation of material for study at the threshold of preferential tax policy at the same time, enrich the research content of earnings distribution method.

【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4
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本文编号：1739246