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论文编号：	9592
作者编号：	2120152955
上传时间：	2017/12/7 16:33:38
中文题目：	A融资租赁企业所得税纳税评估研究——基于税务机关视角
英文题目：	A Study on Tax Assessment of Income Tax of the A Financing Lease Enterprise - From the Perspective of Tax Authorities
指导老师：	张继勋
中文关键字：	融资租赁企业；企业所得税；纳税评估
英文关键字：	financial leasing industry; enterprise income tax; tax assessment
中文摘要：	近年来融资租赁作为一种新的金融业务方式而被人们普遍接受，行业发展突飞猛进，可以预见，融资租赁行业势必在未来的金融业中占据重要地位，融资租赁业税收将逐渐成为税收收入的重要来源。但是，由于融资租赁企业所得税的征管水平跟不上融资租赁行业的发展速度，导致税源流失情况日益严重。因此，税收征管部门需要运用纳税评估这一有效手段加强融资租赁企业所得税的征管。但是现有的纳税评估指标并未有针对融资租赁行业的专门指标，尚未形成融资租赁行业所得税税收评价指标体系。 本文从融资租赁行业特点出发，找寻融资租赁企业所得税涉税风险点，分析该行业所得税纳税评估现状。通过对区内A融资租赁企业所得税进行纳税评估，深入研究融资租赁企业所得税的征管漏洞，对当前融资租赁企业所得税纳税评估存在的问题进行剖析，进而针对这些问题提出相应的完善措施。着重根据融资租赁企业所得税的征管风险点，创造性地分三个层级来构建融资租赁企业所得税纳税评估指标体系，并对该纳税评估指标体系进行有效性验证。同时健全融资租赁企业所得税纳税评估规范，建立行业风险评估指引，加强纳税评估专业人才队伍建设，以及大力推进税收管理信息化建设，加大与第三方的合作力度，提高涉税信息的可靠性和完整性，以求进一步改进税务机关对融资租赁企业所得税纳税评估工作，也可供各地税务机关参考。
英文摘要：	In recent years, financing lease, as a new way of financial business and is accepted by the people. The industry has developed by leaps and bounds. Predictably, financing lease industry is bound to have an important role in the future in the financial sector, the tax of finance leasing will gradually become an important source of revenue. But, because of the financing lease of enterprise income tax collection and administration level to keep pace with the development of financial leasing industry speed, leading to loss of tax sources situation is becoming more and more serious. Therefore, tax collection and administration departments need to use tax assessment the effective way to strengthen the financing lease of enterprise income tax collection and administration. However, there are no specific assessment indicators for financing leasing. No special assessment index system is established for the tax assessment of finance lease enterprises. Based on the characteristics of financial leasing industry, this paper finds out the tax risk point of enterprise income tax of finance lease enterprise, and analyzes the present status of tax assessment. Through the tax assessment of the A financing lease enterprise, this paper deeply studies the loopholes in the administration and collection of enterprise income tax from finance lease enterprises in order to analyze the current problems and then put forward the corresponding measures. Based on the tax risk point, this paper creatively points three levels to construct the assessment indicators system of the financing lease enterprise, and analyzes the effectiveness of these indicators. And perfecting income tax assessment standard of the financing lease enterprise at the same time, establish a risk assessment guidance. Also, it will suggest to strengthen the training of tax assessment professionals. In addition, by vigorously promoting the construction of tax administration information, as well as increase cooperation with third parties, to improve the reliability and integrity of tax-related information. These measures will be further improve enterprise income tax assessment from finance leasing companies and to offer local tax authorities a reference.
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