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论文编号：	11981
作者编号：	2320180815
上传时间：	2020/12/8 21:18:25
中文题目：	G区税务局针对无车承运平台的征管风险管控研究
英文题目：	Research on Risk Management and Control of Tax Collection and Administration for Car-free Carrier Platform Enterprises by tax bureau of G District
指导老师：	李莉
中文关键字：	无车承运平台企业；税收征管风险；风险管控
英文关键字：	Car-free Carrier Platform Enterprises;Risk of Tax collection and Administration;Risk Management and Control
中文摘要：	当今世界，科学技术发展迅猛。新兴技术与传统行业的融合，大大加快了我国产业结构调整的步伐，为国民经济转型升级注入了全新动力。大数据、云计算等新兴技术的实践，让我国公路货运行业成为技术革新的受益者。长期以来，我国公路货运行业面临着运力规模小而分散、市场份额不集中、组织运行效率低下等方面的发展障碍。在这样的背景下，无车承运平台企业应运而生，利用新兴技术手段搭建信息化平台，以其高效的车货匹配和运营体系，成为创新物流服务模式、提高物流运行效率、推进公路货运行业转型发展的重要力量。 税收管理问题，一直是公路货物运输行业的发展痛点。G区传统公路货运产业较为成熟，近年来又将无车承运行业作为区域重点产业，成功吸引并形成了无车承运平台企业集聚。但现行征管风险管控体系并不能满足无车承运平台企业发展需求，影响了无车承运行业健康发展的同时，也给G区税务部门造成了较高的征管风险。为解决G区税务局征管风险管控活动中的实际问题，本文剖析了G区税务局面对无车承运平台企业的征管风险管控现状，为税务部门加强无车承运行业税收征管，扶持新兴产业健康发展提供思路借鉴。 本文以G区税务局针对无车承运平台企业的税收征管实践为研究对象。绪论部分对研究背景及意义、国内外相关研究成果及相关概念进行了阐述，点明了本文的研究内容、研究方法及创新点。第二章梳理了无车承运平台企业税收征管有关理论，对税收制度发展历程、税法与会计准则核算差异、税收征管基本原理和行业税收政策实践进行了归纳研究。第三章对G区税务局针对无车承运平台企业的税收征管概况、涉税风险点及收入费用税会差异展开分析，引出对G区税务局税收征管风险管控现状及问题的讨论，并对问题成因进行了剖析。第四章对G区税务局针对无车承运平台企业税收征管风险管控的优化思路和可行性进行了论证，并提出了优化G区税务局征管风险管控的具体对策。为保障优化建议顺利落地，第五章从组织制度完善、人才队伍培养和纳税遵从管理等三个方面提出了保障措施。
英文摘要：	Nowadays,scientific and technological innovation is changing rapidly.The integration of emerging technologies with traditional industries has greatly accelerated the pace of Chinese industrial restructuring and injected new impetus into the transformation and upgrading of the national economy.The application of new technologies such as big data and cloud computing has made Chinese highway freight industry a beneficiary of technological progress.The development of our country's road freight transportation industry is facing obstacles such as small and scattered transportation capacity, non-concentrated market share, and low organizational efficiency. car-free carrier platform enterprises emerged in this context.Using the emerging technologies to build an information platform, and with its efficient truck-to-cargo matching and operation system, it has become an important force to innovate logistics service mode, improve logistics operation efficiency and promote the transformation and development of highway freight transport. Tax administration has always been a sore point in the development of the road freight transport industry. The traditional highway freight industry in District G is relatively mature. In recent years, the car-free transportation industry has been established for the a regional key industry, which has successfully attracted and formed a cluster of car-free transportation platform enterprises. However, the current risk management of tax collection and administration pattern does not match the operating needs of car-free carrier platform enterprises, which affects the efficiency of tax collection and administration of the tax department, while also inhibiting the development of the car-free transportation industry. In order to solve the problem of risk management in the tax collection and administration of car-free carrier platform enterprises by the Taxation Bureau of G District, this article analyzes the current situation of tax collection and administration risk management of the tax bureau of G District for car-free carrier platform companies.The article provides a reference for the taxation department to strengthen the tax collection and administration of the car-free carrier industry and support the healthy development of emerging industries. This article focuses on the tax collection and administration practices on the car-free carrier platform enterprises of the Taxation Bureau of G District. The introduction part explains the research background, research significance and related research results at home and abroad and points out the research content, research methods and innovation points of this article.Secondly, Chapter 2 reviews the relevant theories of tax collection and administration of car-free carrier platform enterprises.It summarizes the development history of the taxation system, the differences in tax laws and accounting standards, the basic principles of taxation and administration, and the taxation policies of the industry.The Chapter 3 analyzes the general situation of tax collection and management, the tax risk points and the differences of revenue and expenses between tax law and accounting standards on the car-free carrier platform enterprises of the Taxation Bureau of G District.It leads to a discussion on the current situation and problems of the taxation and administration risk management of the G district tax bureau, and then conducts an in-depth analysis of the causes of the problems.The Chapter 4 demonstrates the optimization ideas and feasibility of the taxation and administration risk control of car-free carrier platform enterprises in G district tax bureau.It proposes some suggestions to consolidate the risk management of the Taxation Bureau of G District.To ensure the success of the countermeasures,the Chapter 5 proposes safeguard measures from three aspects: perfecting the system, cultivating talents and strengthening tax compliance.
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