【摘要】：稅收是國家治理體系和治理能力現(xiàn)代化的基石,稅收征管工作的效能,直接影響著國家治理能力現(xiàn)代化的進(jìn)程。大企業(yè)是國民經(jīng)濟的支柱,也是稅收的主要貢獻(xiàn)者。在未來,國際化競爭在一定程度上也是各國大企業(yè)之間的競爭。近年來,國家稅務(wù)總局對大企業(yè)稅務(wù)風(fēng)險管理給予了足夠的重視。但是因大企業(yè)管理的復(fù)雜性、多變性、差異性在不斷加大,現(xiàn)行大企業(yè)稅收管理與服務(wù)模式已很難滿足納稅主體經(jīng)營活動的多元化需求。本文首先介紹了論文的選題背景與研究意義,對國內(nèi)外有關(guān)大企業(yè)稅收風(fēng)險文獻(xiàn)的進(jìn)行了詳細(xì)梳理;論述了研究大企業(yè)稅務(wù)風(fēng)險管理所需要的相關(guān)理論,為下文大企業(yè)稅收風(fēng)險管理如何進(jìn)行改進(jìn)奠定了基礎(chǔ);第三部分是我國大企業(yè)稅收風(fēng)險管理的現(xiàn)狀研究,該部分首先肯定了我國目前對大企業(yè)稅收管理已做出的成績,接著從現(xiàn)狀出發(fā)進(jìn)行分析指出了仍存在的問題;第四部分詳細(xì)闡述了國際成熟的大企業(yè)稅務(wù)管理經(jīng)驗;通過歸納國外先進(jìn)發(fā)達(dá)國家的大企業(yè)稅收管理經(jīng)驗,給出自己的總結(jié);最后,針對我國大企業(yè)稅收管理存在的問題提出建議。
[Abstract]:Tax is the cornerstone of the modernization of national governance system and governance ability. The efficiency of tax collection and management directly affects the process of modernization of national governance ability. Large enterprises are the pillars of the national economy, but also the main contributor to taxation. In the future, international competition is also, to some extent, the competition between large enterprises in various countries. In recent years, the State Administration of Taxation has paid enough attention to the tax risk management of large enterprises. However, due to the complexity, variability and diversity of the management of large enterprises, the current tax management and service mode of large enterprises has been difficult to meet the diversified needs of tax payers. Firstly, this paper introduces the background and significance of the thesis, and makes a detailed review of the domestic and foreign literature on tax risk of large enterprises. This paper discusses the relevant theories needed to study the tax risk management of large enterprises, which lays a foundation for how to improve the tax risk management of large enterprises below. The third part is the research on the current situation of tax risk management in large enterprises of our country. This part firstly affirms the achievements that have been made in tax management of large enterprises in our country, and then points out the existing problems from the point of view of the present situation. The fourth part elaborates the international mature tax management experience of large enterprises and gives its own summary by summing up the tax management experience of large enterprises in advanced developed countries. Finally, some suggestions are put forward for the tax management of large enterprises in our country.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2018
【分類號】：F812.42;F275

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