【摘要】：隨著國際經濟一體化進程的加快，涉外經濟日趨融合，人員、資本、技術等要素在全球范圍內大規(guī)模的配置和流動，創(chuàng)造了大量的非居民稅源。近年來，我國非居民企業(yè)所得稅收入一直保持較高的增長率，尤其是預提所得稅，成為新的稅收增長點。但是，我國的非居民企業(yè)所得稅源泉扣繳管理仍存在一定的問題。因此，進一步提高非居民企業(yè)源泉扣繳的管理水平、維護國家稅收權益已經成為一個亟待解決的問題。 本文從歷年來我國預提所得稅收入增長狀況與現(xiàn)有的管理手段入手，對我國非居民企業(yè)所得稅源泉扣繳的現(xiàn)狀進行分析，分析表明我國現(xiàn)有的管理模式較為被動，管理方式較為單一，存在諸多問題，制約著我國非居民企業(yè)征稅管理水平的提高�；谝陨蠁栴}與特許權使用費和股息紅利是預提所得稅中的重點與難點的事實，本文選取有關這兩個方面的3個典型案例從稅務處理、涉稅政策效用的兩面性、涉稅問題的成因三個層面進行分析。分析結果表明，，由于現(xiàn)有法律法規(guī)存在的漏洞，部分企業(yè)涉稅行為與稅務機關立法目的向違背，造成少數(shù)相關政策具有效用的兩面性；涉稅信息難以掌握、稅務機關與公司財務人員的專業(yè)素質有待提高、現(xiàn)有稅收法律法規(guī)存在漏洞、國內居民企業(yè)代扣代繳意識薄弱、稅源信息獲取渠道單一、對扣繳義務人的懲罰力度不夠是案例產生涉稅問題的主要原因。 結合現(xiàn)狀分析、原理與政策研究、實務分析的結果，總結案例對我國非居民企業(yè)納稅管理的啟示，并借鑒國際上其他國家對非居民企業(yè)納稅管理的實踐經驗，針對本文涉稅案例中所存在的問題提出防范非居民企業(yè)避稅行為、進一步明確法規(guī)定義和征稅范圍、完善對外付匯支付制度、平衡激勵與懲罰機制、加大業(yè)務宣傳、提高企業(yè)的源泉扣繳意識的改進建議。
[Abstract]:With the acceleration of the process of international economic integration, foreign-related economy is increasingly integrated, personnel, capital, technology and other elements in the global large-scale allocation and flow, creating a large number of non-resident tax sources. In recent years, the income tax income of non-resident enterprises in China has maintained a high growth rate, especially the withholding income tax, which has become a new tax growth point. However, there are still some problems in withholding management of non-resident enterprise income tax. Therefore, it has become an urgent problem to improve the management level of non-resident enterprises' headspring withholding and to safeguard the national tax rights and interests. This paper analyzes the current situation of withholding of income tax source of non-resident enterprises in China from the current situation of withholding income tax revenue and existing management methods in China. The analysis shows that the current management mode is relatively passive. There are many problems in the management mode, which restrict the improvement of tax management level of non-resident enterprises in our country. Based on the fact that the above problems and royalties and dividends are the key and difficult points in withholding income tax, this paper selects three typical cases about these two aspects from the perspective of tax treatment and the effectiveness of tax-related policies. The causes of tax problems are analyzed from three aspects. The results show that, due to the loopholes in the existing laws and regulations, some enterprises' tax-related behavior and tax authorities' legislative purpose are contrary to each other, resulting in a few related policies have two sides. Tax information is difficult to master, the professional quality of tax authorities and company financial personnel needs to be improved, there are loopholes in existing tax laws and regulations, domestic residents' awareness of withholding and payment is weak, and the channels for obtaining tax source information are single. Insufficient punishment of withholding agents is the main reason for tax-related problems in cases. Combined with the current situation analysis, the principle and policy research, the practical analysis result, summarizes the case to our country non-resident enterprise tax payment management enlightenment, and draws lessons from the international other countries to the non-resident enterprise tax payment management practice experience, In view of the problems existing in the tax cases of this paper, the author puts forward some measures to prevent non-resident enterprises from avoiding tax, to further clarify the definition of laws and regulations and the scope of taxation, to perfect the payment system for foreign exchange payments, to balance the incentive and punishment mechanisms, and to increase business publicity. Suggestions for improving the enterprise's headspring withholding consciousness.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;D922.22

【參考文獻】

相關期刊論文 前10條

1 周奧博;;非居民稅收管理亟待研究和解決的問題[J];當代經濟;2010年06期

2 尹淑平;;稅收流失原因的制度經濟學分析[J];廣東技術師范學院學報;2006年01期

3 龔玨;;電子商務下的稅收管轄權問題研究[J];電子商務;2013年08期

4 葉金育;;扣繳制度體系化研究[J];Finance and Tax Law Review;2007年00期

5 任紅梅;;加強源泉扣繳稅務執(zhí)法的思考[J];山西財政稅務�？茖W校學報;2010年03期

6 龔光梅;王小寧;;淺析美國稅收征管制度對我國稅收征管改革的啟示[J];會計之友;2006年04期

7 韓穎;;關于完善非居民企業(yè)所得稅源泉扣繳管理的思考——以余姚市為例[J];經濟叢刊;2013年06期

8 俞敏;效率視野中的個人所得稅源泉扣繳制度——兼論扣繳義務人的稅法主體地位[J];上海財經大學學報;2005年04期

9 楊美蓮;;非居民企業(yè)所得稅管理問題分析[J];湖南稅務高等�？茖W校學報;2010年01期

10 徐長英;張紅東;;非居民稅收管理中存在的問題和解決辦法[J];涉外稅務;2007年03期

相關博士學位論文 前1條

1 姚巧燕;信息化視角下納稅服務研究[D];東北財經大學;2011年

本文編號：2309956