企业所得税税源监控的思考

【作者】 陈星；

【导师】 马国强；

【作者基本信息】 东北财经大学 ， 财政学， 2003， 硕士

【摘要】 本文以企业所得税和财务会计理论为基础，从完善税源监控理论出发，借鉴西方发达国家现行相对比较完善的税源监控手段，结合国内企业所得税税源监控情况，对企业所得税税源——应纳税所得额的认定、计算以及监测与控制进行分析，提出应纳税所得额监测指标和控制方法。从企业所得税收入预测的角度，分析了企业所得税税源监控预测的方法，建立了收入预测的计量模型并进行了实证分析，检验了计量模型的可靠性。最后，分析目前我国企业所得税税源监控的效率和制度选择，提出了企业所得税税源监控的制度选择。 本文引言部分，做了选题的分析，提出在现今税源的流动性和可变性大大增强和税收流失现象较为严重的情况下，新的经济形势赋予税源监控特殊的地位，及其在税收征管工作中的重要意义。然后从税源监控的基本认识出发，对税源监控的内涵和外延进行思考，对税源监控的概念定位。论述了税源监控的目的及税源监控在税收管理中的地位，简要介绍了国外税源监控的情况。 本文内容共分为三个部分： 第一部分是企业所得税税源监控的一般分析。首先分析我国企业所得税税源监控主体的选择，对企业所得税税源监控的主体进行定位，对现行企业所得税税源监控中的主体进行了分析，明确企业所得税税源监控主体的意义；然后对企业所得税税源监控的对象进行定位，对企业所得税税源——应纳税所得额的认定、计算以及监测与控制进行了细致分析，提出对应纳税所得额进行监测的指标和控制的方法。 第二部分描述企业所得税收入监控预测模型。从企业所得税收入预测的角度，分析了企业所得税监控的方法和宏观收入预测的计量模型。提出企业所得税税源监控预测方法的选择，从定性监控预测和定量监控预测的角度作了模型的建立和细致的分析。接着对监控预测的计量模型进行实证分析和检验。最后对监控预测计量模型的发展进行评析，做出了可行性选择的判断。 第三部分是企业所得税税源监控的效率分析。首先阐明税收效率的涵义，接着对企业所得税税源监控的效率进行总体分析，提出税源监控职能的实现可内容提要以降低税收成本，提高税收征管效率;最后是提高企业所得税税源监控效率的制度选择。根据我国的实际情况，借鉴国外的先进经验，提出目前加强企业所得税税源监控的制度选择模式。一是建立企业所得税纳税评估体系;二是建立企业所得税税源监控的信息共享制度;三是建立重点税源监控制度;四是建立重大事项定期汇报制度。 本文旨在通过对企业所得税税源监控问题的研究，找出适合现代企业所得税税源监控的可行性方法。更多还原

【Abstract】 This article is based on the theories of enterprise income tax and accounting, From supervising and controlling tax source, drawing experiences from the west countries who have the better mechanism of how to supervise and control the tax , joining together the native supervising and controlling, after analyzing how to afnrm and calculate the income sum ,how to supervise and control, put forward the method of how to supervise and control the income sum which should be taxed .From estimating the business enterprise income should be taxed, analyze the method of supervising and controling enterprise income before taxing, established and analyzed the model of income predicting ,and tested the reliabilities . Finally, confirmed the mode after analyzing the efficiency and system choosed by how to supervise and control business enterprise income in our country.The preface part gave an analysis of why the topic was choosed, in circumstance that the liquidity and variety of tax source is strengthening greatly, and the tax revenue run away badly, point out the special position and the important meaning of supervising and controlling the new economic situation. Then the basic conception of supervising and controlling was given after considering thoroughly from recognizing the basical things of supervising and controlling of tax source. Discussed the purpose and positions of supervise and control in revenue from tax managing, introduced the circumstance abroad about the supervise and control of tax source. This text contents is divided into three parts totally:The first part is a general analysis about the supervise and control of business enterprise tax income. At first, This part analyzed how to the choose the master of supervising and controlling business enterprise income tax resource in our country, finalized the master and demonstrated the meaning of it. Then confirmed the object of supervising and controlling business enterprise income tax resource, attached important to how to definite the business enterprise income tax resource, and how to calculate and monitor and control it. At last I put forward the index sign of incomesum proceeds and methods of how to monitor and control.The second part describes the forecast model of supervising and controlling the business enterprise income tax resource. From the angle of how to estimate the business enterprise income tax income, I analyzed the method that business enterprise income tax supervise and control and the calculation model of the macroscopic income. Putting forward the methods of business enterprise income tax resource how to be supervised and controlled. Established and analyzed the models from predicting of supervising and controlling in amount fixed. And then, tested the models with analysis of examples, finally make a judgment of possibility after analyzing the evolution of the models.The third part is an analysis of efficiency of supervising and controlling, business enterprise income tax. First analyzed the connotation of efficiency of revenue from tax, and then analyzed in general, and put forward that supervising and controlling can lower tax cost and enhance efficiency in taxing and managing. Finally the choice of system of enhancing efficiency of supervising and controlling tax is advanced, according to our country, drawing lessons from the abroad, put forward the choice which enhance supervising and controlling business enterprise income efficiently. The first is to establish the system of valuation of business enterprise income tax; the second is to establish the system of business enterprise income tax sharing informations with other branches; The third is to establish the system of supervising and controlling key tax source; The fourth is to establish the system of reporting the important periodically.The aim of this thesis is to find out the possible methods in keeping with modern business enterprise in supervising and controlling income tax source from researching.更多还原