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Tax Management Problems And Improvement Research Of XW Enterprise

Posted on:2021-03-09Degree:MasterType:Thesis
Country:ChinaCandidate:Z YangFull Text:PDF
GTID:2381330626463012Subject:Business Administration
Abstract/Summary:PDF Full Text Request
In large fiscal and taxation system reform,tax environment,the business environment change under the new situation,private enterprise tax burden is heavier,inevitably drives companies seek to reduce tax burden of the path,and tax regulation is more and more strict,"The third golden tax project" comprehensive online,"tickets to control tax" strengthening,relying on large data,block chain,the development of the intelligent technology such as cloud computing,companies of all tax related activities are in the real-time control of the taxation authority and no exercise.Private enterprises hope to maximize the enterprise value by reducing the tax burden and tax payment cost,while the tax authorities want to make a secondary distribution of the income through tax.Therefore,enterprises can effectively reduce the tax burden only by optimizing tax administration and making tax planning reasonably and legally.What problems does tax administration of private enterprise have?At home and abroad,there are few literatures on tax management of private enterprises.This paper explores the problems of tax administration from the perspective of private enterprises,and studies the improvement plan to reduce the tax burden.This article mainly uses the literature research method,which mainly introduces the agency theory,tax compliance theory,property rights theory,incentive theory,tax planning and other theories.It uses the literature review method,expert interview method,questionnaire survey method,and case analysis method to explore the taxation of private enterprises.Problems in management.It is summarized as follows:first,the awareness of tax payment is weak and the tax compliance is not high;second,the business literacy of tax-related personnel is not high and the basic work of tax management is not solid;the third is the low degree of integration of business tax and improper tax planning activities;Lack of awareness of prevention and control,lack of internal control construction system;Fifth,tax laws are not familiar,and communication between tax and enterprises is not smooth.In response to the above problems,through literature research and questionnaire surveys,and then through case studies to specifically analyze the problems existing in the tax management of XW enterprises and put forward suggestions for improvement,and finally analyze the common problems existing in corporate tax management and put forward suggestions for improvement.With the continuous improvement of China's tax system reform,the difficulty of corporate tax management will inevitably increase,and tax management costs and tax risks will also increase.Therefore,how to make the management attach importance to tax management through the supervision and incentive mechanism,and gradually optimize the corporate tax management process,it is even more important to reduce the tax burden reasonably.Due to limited theoretical level,practical experience,limited access to data,and limited writing time,this paper lacks a certain depth and breadth in the writing process.It mainly focuses on the optimization of specific tax management processes,specific problems in the practical operation of tax planning,and taxation.Further research is needed on risk prevention and control construction.If we continue to study these aspects,it will have more important reference value for subsequent scholars.
Keywords/Search Tags:XW Enterprise, Tax Management, Questionnaire Survey, Questions, Improvement
PDF Full Text Request
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