畢 業(yè) 論 文 中 文 摘 要

摘要

    隨著我國市場經(jīng)濟(jì)與改革開放的深入發(fā)展，中小型企業(yè)也得到了飛速的發(fā)展，中小型企業(yè)在促進(jìn)社會就業(yè)與再就業(yè)、活躍社會主義商品流通，方便人民群眾生活方面有著重要的作用。但中小型企業(yè)由于其本身固有的特點，如經(jīng)營規(guī)模小，流動性強(qiáng)、資金實力弱，在激烈的市場競爭中往往處于不利地位。由此，在稅收管理上出現(xiàn)了不少的問題，稅收流失比較嚴(yán)重。造成這種狀況的原因是多方面的，有稅收征管上的原因，也有不公平的稅收政策和稅制環(huán)境，導(dǎo)致中小型企業(yè)的稅負(fù)較重，當(dāng)過重的稅負(fù)不能轉(zhuǎn)嫁時，各種稅收問題也隨之產(chǎn)生。本文通過對中小企業(yè)在稅收管理問題上的研究來進(jìn)一步探討如何有效找到應(yīng)對措施。

關(guān)鍵詞  中小企業(yè) 稅收管理 現(xiàn)狀 稅收對策

Title  the study of the tax administration on small and  medium-sized enterprises                           

Abstract

Along with a further development on market economy, opening up and reform in our country, the small and medium-size enterprises have also developed rapidly, which has been playing an important role in promoting labour employment and re-employment in society, activating socialism commodities circulationand facilitating people’s living. But the congenital characteristics of the small and  medium-sized enterprises,i.e.small in business scale intensityin circulation, weak in financial strength, lead them to an adverse position in a fierce market competition. Consequently, quite some problems  happened in the tax collection and management and taxation suffered  relatively serious losses. There are multiple factors causing such a  situation, including reasons originated from mechanism of tax collection and management,from unfair taxation policy and tax system environment, etc. When the unreasonably heavy levies found it  impossible to be shifted, various taxation problems would come into  being. In this paper, the small and medium enterprises in the tax  administration issues to further explore how to effectively find the  response measures.

Keywords  Small and medium sized enterprises；tax  administration ；present situation；countermeasure

目次

引言……………………………………………………………………………………………… 1

1目前中小企業(yè)稅收管理中存在的問題………………………………………………… 2

1.1中小企業(yè)的財務(wù)核算不健全，可信度不高………………………………………… 2

1.2針對中小企業(yè)的稅收管理缺乏有效，健全，科學(xué)的管理機(jī)制………………… 3

1.3 目前對中小企業(yè)認(rèn)定標(biāo)準(zhǔn)和稅收管理制度沒有統(tǒng)一…………………………… 4

2 分析中小企業(yè)稅收管理中存在問題的原因……………………………………………4

2.1 中小企業(yè)財務(wù)核算不健全的原因…………………………………………………… 5

2.2 中小企業(yè)缺乏規(guī)范意識…………………………………………………………………5

2.3中小企業(yè)的稅務(wù)管理能力不強(qiáng)，辦稅能力低下……………………………………5

2.4稅務(wù)機(jī)關(guān)對中小企業(yè)的征管力度不夠，征管精力投入較少…………………… 5

3 關(guān)于中小企業(yè)稅收管理的對策建議…………………………………………………… 6

3.1 完善中小企業(yè)的稅收管理政策以及規(guī)章制度，提高其實用性…………………6

3.2 不斷提高稅務(wù)管理職員的政治修養(yǎng)和業(yè)務(wù)素質(zhì)………………………………… 7

3.3 改進(jìn)稅收工作的征管模式，構(gòu)建和諧的征稅納稅關(guān)系…………………………8

3.4 提高稅務(wù)服務(wù)水平，優(yōu)化稅收征管環(huán)境……………………………………………9

結(jié)論 …………………………………………………………………………………………… 11

致謝 …………………………………………………………………………………………… 12