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论文编号：	8019
作者编号：	2120132863
上传时间：	2015/12/10 12:19:28
中文题目：	JC公司涉外税务风险管理研究
英文题目：	Research on the International Tax Risk Management of JC company
指导老师：	张晓农
中文关键字：	跨境服务贸易;扣缴义务人;税务风险；税务风险管理
英文关键字：	Cross-border trade in services;Withholding agent; Tax risk; Tax risk management
中文摘要：	对外开放三十年来，中国积极实施“引进来”和“走出去”战略参与经济全球化进程，通过吸引外国资本和利用国外先进技术实现了经济快速发展，同时中国企业也开始走出国门对外提供劳务和资本输出。在未来，中国企业特别是跨国公司在华设立的外资企业，与外国企业的经济往来特别是跨境服务贸易将更加常态化，然而这种跨境服务贸易给中国企业带来的税务风险也日益增加，因此有必要尽快加强涉外税务风险管理方面的研究。 本文以跨国公司在华设立的一家外商独资企业JC公司作为研究对象，重点分析该公司与外国公司各种跨境服务贸易中所面临的涉外税务风险问题，发现和分析该公司产生一系列涉外税务风险管理问题的原因，进而提出一系列措施改进JC公司的涉外税务风险管理。 本文第一章具体阐述了选题背景与意义，系统回顾了国内外税务风险和税务风险管理的理论成果，指出了论文的研究方法，陈述了研究内容并点出研究的创新之处；第二章则对税务风险和税务风险管理的基本理论进行了详细分析；第三章着重介绍JC公司的基本概况，并从涉外业务流程环节和对外支付项目两个角度分析了JC公司实际面临的税务风险管理问题；第四章从外部原因和内部原因分析了JC公司税务风险管理存在问题的原因；第五章则参考《大企业税务风险管理指引(试行)》，结合JC公司税务风险管理产生问题的原因提出了改进和完善JC公司涉外税务风险管理的措施；第六章对全文的研究进行总结，指出现有研究中存在的不足和对未来研究的展望。 本文采用文献研究法和案例分析法，在仔细研究企业税务风险管理理论和当前中国涉外税收法律制度的基础上，针对目前企业常见的涉外经济业务面临的税务风险进行了详细的研究，总结出了当前税法环境下企业常见的涉外税务风险管理问题，对于在实践中指导企业完善税务风险管理、有效规避涉外税务风险具有一定的参考意义。
英文摘要：	During the past 30 years, China committed itself into the economic globalization positively by carrying out the double-direction open policy. On one hand, China succeeded in developing economics quickly by making use of foreign capital and technology; on the other hand, China’s companies also began to invest in other countries. So in the future, China’s companies,especially those owned by multinational groups will transact with other countries’ companies more frequently. So in order to avoid huge losses caused by the international tax risks accompanying those cross-border trades in services, companies in China should make more efforts to research the risks. This paper concentrates on researching the JC company which is registered in China and wholly owned by a multinational company. The paper will focus on analyzing contents and reasons of the international tax risks arising from different cross-border transactions between the JC company and its associated foreign companies and how to deal with the problems of the existing tax risk management system. This paper can be divided into six chapters. Chapter 1 introduces the background and the meaning of the research, and reviews the theories on tax risk and tax risk management, and points out the research method, and states the main contents, innovations and drawbacks of the research. Chapter 2 makes a detailed analysis on the theories of the tax risk and tax risk management. Chapter 3 introduces the basic conditions of the JC company and investigate the problems of international tax risk management faced by the JC company from two perspectives which are the business circle and the income types. Chapter 4 explores the internal and external reasons why the problems of international tax risk management arise in the JC company. Chapter 5 makes some suggestions to mitigate the international risks according to the “Guidelines for big enterprises’ tax risk management”. Chapter 6 makes conclusions and forecasts. This paper makes the research by the theory studies and case studies. Based on detailed analysis of theories and laws concerning tax risk management , the paper concludes the general international tax risks faced by companies which provides some hints of how to avoid such risks by companies in practice.
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