本文關鍵詞： 銀行貸款信息 納稅申報信息 差異治理　出處：《華僑大學》2017年碩士論文　論文類型：學位論文

【摘要】：企業(yè)在履行納稅申報義務的過程中,同時需要向稅務機關提供基礎信息、銀行賬號信息、稅源信息、報表信息等各類信息,稅務機關也需要通過企業(yè)提供的各類信息開展后續(xù)征管;同時企業(yè)在日常經(jīng)營活動中由于自有的資金無法滿足經(jīng)營發(fā)展的需要,常常需要向銀行提供有關資料申請貸款,在實際工作中發(fā)現(xiàn)如果拿同一家企業(yè)的貸款申請資料和同期稅務機關納稅申報信息比對會發(fā)現(xiàn)有趣的差異,尤其體現(xiàn)在財務風險差異、盈利性差異等方面。在廈門企業(yè)的日常管理中了解到,企業(yè)在發(fā)展過程中為了順利取得貸款而常需向銀行粉飾有關貸款申請信息;另一方面在日常管征中發(fā)現(xiàn)企業(yè)在向稅務機關納稅申報時往往隱匿在銀行的相關信息,利用銀行和稅務機關的信息不對稱來規(guī)避稅務機關的征管監(jiān)控,而且目前稅務機關對企業(yè)的日常征管中更強調(diào)服務、弱化征管,導致企業(yè)有機可乘。本文通過抽樣分析廈門企業(yè)銀行貸款信息和納稅申報信息的差異,從信息不對稱和多部門信息共享機制缺失兩個方面對銀稅信息差異展開動因分析,并對銀稅差異的實施手段、社會后果展開論證,最后從跨部門信息共享平臺的建設、企業(yè)信息報送機制、銀行和稅務的信息聯(lián)動應用機制、信息共享平臺運行風險防范等四個方面提出治理信息差異的對策,從而達到規(guī)范企業(yè)運營、促進銀稅等多部門合作共贏、維護市場經(jīng)濟有效運行的目的。
[Abstract]:Enterprises in the process of fulfilling tax reporting obligations, at the same time need to provide tax authorities with basic information, bank account information, tax source information, report information and other information. Tax authorities also need to carry out follow-up collection and management through all kinds of information provided by enterprises; At the same time, due to their own funds can not meet the needs of business development, enterprises often need to provide relevant information to the bank to apply for loans. In the actual work found that if the same enterprise loan application data and the tax authorities in the same period tax return information comparison will find interesting differences, especially in the financial risk differences. In the daily management of Xiamen enterprises, we know that in order to obtain loans smoothly, enterprises often need to whitewash the relevant loan application information to the bank; On the other hand, it is found in the daily administration that enterprises often hide the relevant information in the bank when filing tax returns to the tax authorities, and use the asymmetry of information between the banks and tax authorities to avoid the tax authorities' monitoring of collection and management. And at present, the tax authorities pay more attention to the service and weaken the collection and management of enterprises, which leads to the opportunity of enterprises. This paper analyzes the difference between Xiamen enterprise bank loan information and tax declaration information by sampling. From the two aspects of information asymmetry and lack of multi-sector information sharing mechanism, the paper analyzes the causes of the difference of silver tax information, and demonstrates the means of implementation and social consequences of the difference. Finally, from the cross-departmental information sharing platform construction, the enterprise information reporting mechanism, the bank and tax information linkage application mechanism, information sharing platform running risk prevention, put forward four aspects of governance information differences countermeasures. In order to standardize the operation of enterprises, promote multi-sector cooperation and win-win, maintain the effective operation of the market economy.
【學位授予單位】：華僑大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.4;F275.4

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本文編號：1461663