【作者】 刘娜；

【导师】 周瑾；

【作者基本信息】 河北师范大学 ， 公共管理硕士（专业学位）， 2020， 硕士

【摘要】 对于税务部门来说,国家新一轮的征管体制改革,必然带来新的管理模式和制度革新。在2018年国地税合并的大背景下,企业受到新的征管体制改革的影响,财务管理、办税流程和纳税筹划等都有不同程度的变化。在企业纳税筹划特点发生变化的当前形势下,如何高效监管企业的纳税筹划工作,防止漏征漏管,堵塞税收漏洞,保障国家财政收入,是近期需要重点关注的问题。本文通过比较分析法、案例分析法、文献研究法等,以调查数据和典型案例为支撑,分析了国地税合并后企业纳税筹划的现实税务监管形势、特点与问题,在更好的监管企业纳税筹划工作,合理配置高端税收监管人才,加强税收数据结果分析运用等方面,提供了一定的参考性建议。本文共分为5个章节,第1章介绍了我国税收体制的改革历程,按照时间发展分四个阶段分析了不同阶段的税收体制特点以及与之相对应的企业纳税筹划特点,分别是有计划的商品经济时期税制改革阶段、社会主义经济时期税制改革阶段、十八大后的税制改革阶段以及2018年国地税合并以后税制改革阶段;第2章以石家庄市鹿泉区部分典型企业为案例,从实证角度分析企业税收筹划的基本情况,从组成和流程设计方面分析税务部门的监管工作现状,分析并总结了当前鹿泉区纳税筹划监管工作取得的基本成效;第3章从专业型人才匮乏、监管机制不规范和征管信息化不高三方面分析陈述了国地税合并后企业纳税筹划监管过程中的现存问题,并结合案例剖析了问题与困境的主要成因是人才培养力度不足、税收立法尚未完成、数据交互缺乏主动以及纳税服务意识不强四个方面;第4章从合理配置税务系统高级人才、加强税收数据结果分析运用、持续深化相关部门合作以及持续优化纳税服务,构建和谐征纳关系四方面提出了加强企业纳税筹划监管实效的对策和建议,以期指导现实工作,进而推动税收监管工作现代化和制度化;第5章总结了研究结论,并对纳税筹划监管问题的进一步研究提出了展望。更多还原

【Abstract】 For the tax department,a new round of national reform of the collection and administration system will inevitably bring about new management models and institutional innovations.In the context of the national and local tax consolidation in 2018,enterprises are affected by the new tax collection and management system reform.Financial management,tax handling process and tax planning have all changed to varying degrees.In the current situation where the characteristics of enterprise tax planning have changed,how to effectively supervise the tax planning of enterprises,prevent the leakage of tax collection and leakage,close the tax loopholes,and protect the national financial revenue,is a key issue to be paid close attention to in the near future.In this article,through comparative analysis,case analysis,literature research,supported by survey data and typical case,analysis of the national land tax combined the reality to prepare that enterprise pay taxes through the tax regulation situation,characteristics and problems of the better regulation work,to prepare that enterprise pay taxes through the rational allocation of high-end tax supervision personnel,strengthening tax data analysis by using,etc.,providing a certain reference.This article is divided into five chapters,chapter 1 introduces the reform of tax system in China,the four stages in accordance with the time development tax system characteristics of different stages are analyzed and the corresponding characteristics,to prepare that enterprise pay taxes are planned commodity economy during the stage of tax reform,tax reform of socialist economy period,after the eighteenth big tax reform phase and stage of land tax merger after the tax reform in 2018 countries;Chapter 2 takes some typical enterprises in Luquan district of Shijiazhuang city as cases,analyzes the basic situation of tax planning from the empirical perspective,analyzes the current status of tax department supervision from the aspects of composition and process design,and analyzes and summarizes the basic achievements of tax planning supervision in Luquan district.Chapter 3 from the lack of professional talents,supervision mechanism is not standard,and collection informatizationnot stated the three aspects: the local merged enterprises the existing problems in the process of tax regulation,and combined with case analysis of the problems and difficulties are the main causes of the lack of talent cultivation,tax legislation has not yet been completed and the lack of initiative and data interaction tax service consciousness is not strong four aspects;Chapter 4 senior talents from the rational allocation of tax system,strengthen tax data analysis using,continue deepening the relevant departments,and continuously optimize tax services,building harmonious relationship away four aspects put forward to strengthen the supervision to prepare that enterprise pay taxes through the effective countermeasure and the suggestion,in order to guide the practical work,thus promote tax management modernization and institutionalization;Chapter 5 summarizes the research conclusions and puts forward the prospect of further research on tax planning regulation.更多还原