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论文编号：	2718
作者编号：	2120082464
上传时间：	2010/11/25 17:37:53
中文题目：	基于企业纳税筹划的税源管理研究
英文题目：	Study of Tax Source Management and Tax Planning
指导老师：	王全喜
中文关键字：	纳税筹划;税源管理;税理士;中小企业管理中心
英文关键字：	Tax Planning; Tax Source Management; Certified Public Tax Accountant; SME Management Center
中文摘要：	随着中国市场经济的发展，税收成为国家的主要财政收入，而同时中国企业的纳税筹划意识逐步加强，纳税筹划手段的应用也日益广泛。随着企业纳税筹划水平的显著提高，税源管理的难度不断增大，双方的博弈无时无刻不在上演。如何面对企业税收筹划的客观环境，完善税源管理，成为税务部门亟需解决的一个重要问题。 在我国，无论是企业的纳税筹划和税务部门的税源管理，都存在诸多有待完善的地方，本文力图通过研究分析，在保证效率与公平的前提下，以提高纳税遵从为目的，提出同时提高纳税筹划和税源管理水平的改进措施，保证征纳双方互相监督、互相促进，以实现整个社会的收益最大化。 对于基于企业纳税筹划的税源管理研究主要从两个角度展开：一是规范分析角度，研究什么是纳税筹划、什么是税源管理、纳税筹划和税源管理的关系等等；二是实践分析角度，研究中国企业纳税筹划的现状、中国税源管理水平、改进我国税源管理的思路及措施等等。 全文主要分为六章，第一章从理论上阐述纳税筹划的含义及特点，限定纳税筹划的范畴，阐述税源管理的概念及相关理论，回顾纳税筹划和税源管理的研究历史。第二章从博弈关系和相互促进关系两方面辨析了纳税筹划与税源管理的关系。第三章为日本和法国先进经验借鉴，分别借鉴了日本税理士制度和法国中小企业管理中心的管理模式。第四章分别从宏观和微观两方面分析了我国企业纳税筹划的现状，并剖析了我国企业纳税筹划存在的问题。第五章从我国税收征管模式的演进、观念、税制、人员、管理水平等方面分析了我国税源管理现状及存在问题。第六章提出了改进我国税源管理的原则和具体措施。
英文摘要：	Along with the development of the Chinese economy, tax incoming has become the main part of the Chinese gross revenue. Meanwhile Chinese enterprises’ consciousness of tax planning has gradually enhancing, and applications of tax planning methods become more and more popular. Along with the level of tax planning improving, the difficulty of the tax source management significantly increasing, the game is never stopping between tax planning and tax source management. How to face the condition of enterprise tax planning and improve tax source management has becoming a very important problem to be solved by government. In China, either enterprise tax planning or government tax source management still exist a lot of flaw to be improved, this article tries to research and analysis in the guarantee under the premise of fairness and efficiency, for the purpose of improving the tax administration, to find measures to improve tax planning and tax source management at the same time, ensuring that the two sides can supervise and promote each other, in order to achieve the maximum profit of the whole society. Based on the enterprise tax planning, the research of tax source management mainly from two aspects: one is determining analysis, researching what tax planning is ,what tax source management is, the influence and the significance of tax planning and tax source management, the relationship between tax planning and tax source management, etc. The other is practicing analysis, researching the actuality of enterprise tax planning in China, the current tax source management level, and changing thoughts and measures of tax source management, etc. This article mainly contains six chapters. The first chapter theoretically expounds the meaning of tax planning, and expounds the theory of tax source management, reviews the research history of tax planning and tax source management. The second chapter shows the relationship between tax planning and tax source management from two aspects: mutual promote and game. The third chapter introduces the Japanese Certified Public Tax Accountant System and the system of French SME Management Center. The fourth chapter analyses the actuality of the enterprise tax planning in China from the macro and micro perspective and point out the problems in tax planning. The fifth chapter analyses the current situation and existing problems of tax source management from the evolution of the tax collection mode, conception, the tax system, people and management level, etc. The sixth chapter summarizes the research of previous chapters and puts forward the improvement methods for tax source management.
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