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论文编号：	13733
作者编号：	2320190715
上传时间：	2022/12/8 10:22:28
中文题目：	C区税务局对网络货运企业税收征管风险管理的优化研究
英文题目：	Research on Optimization of Tax Collection Risk Management of Network Freight Transportation Enterprises by Tax Bureau in C District
指导老师：	张晓农
中文关键字：	网络货运；税收征管；风险管理；财务指标；
英文关键字：	Network freight; Tax collection and management; Risk management; Financial indicators;
中文摘要：	交通运输产业是国家发展经济建设的基础事业，道路货物运输业是交通运输业的重要组成部分。2019年下半年，在无车承运人试点工作的基础上交通运输部同国家税务总局联合印发了《网络平台道路货物运输经营管理暂行办法》。网络货运能够通过平台企业规模经济效应，完善交易链条，推动物流发展水平。但同时作为新行业的出现，也带来了新的税收征管风险。现有的研究多数是对传统货物运输行业税收征管风险的成因、表现形式和管理进行探讨。网络货运行业相关的研究文献并不多。当前C区税务局在税收征管风险管理的工作中还是缺乏将企业税收指标、财务指标、外部信息关联分析的风险识别方案，风险应对方法单一，因此C区现有的税收管理工作不能灵活适应新业态发展。故本文从税收征管的角度展开，探索如何更准确的识别网络货运行业的税收征管风险，采取更合理的应对策略控制征管风险水平，对C区税务局的工作实践具有意义。 本文以C区税务局税收征管风险管理方案作为研究对象，通过理论分析和案例研究，以C区内的网络货运平台公司为案例查找C区税务局现行税收征管风险管理方案中仍需完善的地方。主要表现在税收征管风险识别指标指向性不强，覆盖不全面，风险分析活动执行不到位，风险控制措施不健全等，本文以相关理论为指导，对C区税务局进一步优化税收征管风险管理方案提出了建议。设计了适用于网络货运企业的征管风险识别指标，加强对委托代征和发票开具数据的核对，建立了企业观察库，对风险程度不同的企业分级管理。 希望本文对提升C区税务局税收征管风险管理方面带来一定帮助。在组织和理念上应当加强税务人才建设，在管理方法上应当将税收指标与业务实际更好的结合，推动税收征管模式的创新，旨在促进C区税务局全面提高税收征管的质效。
英文摘要：	The transportation industry is the basic cause of national economic development and construction, and the road cargo transportation industry is an important part of the transportation industry. In the second half of 2019, based on the pilot work of car-free carriers, the Ministry of Transport and the State Administration of Taxation jointly issued the Interim Measures for the Operation and Management of Road Cargo Transport on Online Platforms. Network freight can improve the trading chain and promote the development level of logistics through the scale economy effect of platform enterprises. But at the same time as the emergence of a new industry, also brought new risks of tax collection and administration. Most of the existing studies are about the causes, forms and management of tax collection and management risks in the traditional cargo transportation industry. There is not much research literature related to the network freight industry. At present, the tax bureau in C district still lacks a risk identification scheme for the correlation analysis of enterprise tax indicators, financial indicators and external information in the work of tax collection and management risk management, and the risk response method is single. Therefore, the existing tax management work of C district cannot flexibly adapt to the development of new business forms. Therefore, from the perspective of tax collection and administration, this paper explores how to more accurately identify the tax collection and administration risks in the network freight industry and adopt more reasonable coping strategies to control the level of tax collection and administration risks, which is of great significance to the working practice of the tax bureau in C district. This paper takes the tax collection and administration risk management scheme of the tax Bureau in C District as the research object. Through theoretical analysis and case study, it takes the network freight platform company in C district as the case to find out the areas that still need to be improved in the current tax collection and administration risk management scheme of the tax bureau in Area C. Mainly reflected in the risk identification index of tax collection and administration is not strong directivity, coverage is not comprehensive, risk analysis activities are not in place, risk control measures are not perfect, and so on. Guided by relevant theories, this paper puts forward suggestions for C district tax Bureau to further optimize the risk management of tax collection and administration. A risk identification index for the collection and management of network freight enterprises is designed to strengthen the check of the entrusted collection and invoice issuance data, and the enterprise observation database is established to manage enterprises with different risk degrees in different levels. It is hoped that this paper will bring some help to improve the risk management of tax collection and management in C district tax bureau. In terms of organization and concept, the construction of tax personnel should be strengthened, and in terms of management methods, tax indicators should be better combined with business practice, so as to promote the innovation of tax collection and administration mode, so as to promote the tax Bureau in C District to comprehensively improve the quality and efficiency of tax collection and administration.
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