代写范文

留学资讯

写作技巧

论文代写专题

服务承诺

资金托管
原创保证
实力保障
24小时客服
使命必达

51Due提供Essay,Paper,Report,Assignment等学科作业的代写与辅导,同时涵盖Personal Statement,转学申请等留学文书代写。

51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标

私人订制你的未来职场 世界名企,高端行业岗位等 在新的起点上实现更高水平的发展

积累工作经验
多元化文化交流
专业实操技能
建立人际资源圈

留学生作业代写:Trans-Regional tax transfer

2018-02-07 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- Trans-Regional tax transfer,供大家参考学习,这篇论文讨论了跨地区税收转移。跨地区税收转移是指税收收入归属与税收来源不一致,税收与税源相背离的现象。按照成因分类,一类是现行的税收相关法律法规和政策规定形成的税收转移,另一种是跨地区从事生产经营活动的纳税人未按国家税收法律法规规定的纳税地点履行纳税义务形成的税收转移。跨地区税收转移会造成一些外来和外出生产经营比较集地区的税收收入和财政收入的不合理和不平衡,影响税源地的税收收入和地方财政利益,所以必须要逐步解决跨地区税收转移中的不平衡。

Trans-Regional tax transfer,跨地区税收转移,essay代写,paper代写,美国作业代写

Trans-regional tax transfer refers to the inconsistency between tax revenue and tax source, and the deviation of tax and revenue. According to the Origin classification, one kind is the tax transfer which is formed by the current tax laws and regulations and the policy stipulation, the other is the tax transfer which the taxpayer who engages in the production and operation activities in the region fails to fulfill the tax duty by the tax place stipulated by the State tax laws and regulations. The main taxes and problems covered by trans-regional tax transfer are broader, this article only focuses on the main problems of trans-regional tax transfer involving VAT and enterprise income tax:

With the continuous deepening of China's market economy, enterprises for the realization of resource allocation optimization and profit maximization, independent choice of agency address and institutional settings. In particular, enterprises in the group mode of cross-regional operation of the rapid development of economic forms, enterprises in a region to set up a company, while in other areas to set up branch offices, production workshops, marketing organizations; or the company is registered in one area, while the actual production operations and services occur in another region or several other areas. According to the current tax law, such as corporate income tax is paid in the location of the general agency. The company's specific production and operation, sales or actual labor is the company's provision of public goods and public services incurred financial expenditure, the local government can not share the corresponding tax revenue. The inconsistency between the tax revenue and the source of revenue leads to the unreasonable distribution of tax revenue, which leads to the imbalance between the regional revenue gap and the economic development.

Some regional government departments and tax departments in order to increase local tax revenue, not fully comply with the tax laws and regulations related to the tax site requirements, mandatory cross-border production and operation activities of the taxpayer to provide the local tax department to provide invoices, the taxpayer in order to facilitate the settlement income, select in the settlement of tax billing, resulted in trans-regional tax transfers.

The taxpayers who are engaged in the production and operation activities across the region use some tax authorities to issue tax administration certificates for the business activities. Audit, inspection of the management and operation is not standardized, out of business activities tax management has not played its due role, as well as the cross-regional engaged in production and management activities of the weak supervision of this levy, People choose the place of tax, especially the taxpayer who does not need to provide the invoice, evade the duty of tax, cause some transfer of tax revenue, and some sources are directly lost.

The diversification of enterprises ' affiliation and contract management mode makes the activities of trans-region engaged in production and operation more complicated, the relative regulations of Business administration, tax administration and accounting management lag behind, which increases the difficulty of tax collection and administration, and causes the tax transfer of taxpayers who engage in production and operation activities across regions. As of May 1, 2016, after the full push to increase the pilot, the camp before the increase in cross-regional sales services to enterprises, because the qualified foreign enterprises are linked only to collect fees, enterprises engaged in production and management activities, financial accounting and are affiliated enterprises almost no association, there is no Business Activity Tax management certification, In accordance with the current tax provisions in the local taxes, can not be linked to the enterprises to issue invoices, taxpayers to obtain settlement invoices, it is very likely to choose where to provide invoices where the tax.

From the tax point of view, the summary of the consolidated tax system in itself to form a partial tax on the trans-regional transfer. The Group Headquarters economy Organization form has the total score company type and the subsidiary company type two kinds. The tax treatment is shown as two ways of summarizing tax and merging tax. The main impact of the headquarters tax contribution is value-added tax, enterprise income tax, tax collection and management of the place have special provisions. If the temporary tax regulations and the rules stipulate that the general branch offices are not located in the same county, they shall declare their taxes to the competent tax authorities at their respective locations and, with the approval of the State administration of taxation or its authorized tax authorities, it may also be summed up by the general agencies to the competent tax authorities at the At the same time, after the approval of the national many subsidiaries of the taxable income by the company summary of local pay. The tax authorities of the branch offices where the enterprises are aggregated and consolidated are taxed without tax, which will weaken the tax administration in some degree, which may result in taxpayers paying less or not paying taxes.

If the current turnover tax is a tax which can be transferred, it will eventually be borne by consumers. If the production and consumption of goods occur in different regions, it will result in the transfer of revenue from consumption to production or sales. In less developed areas, where goods are imported and consumed, residents buy goods that bear value-added tax, which is obtained by production or sales.

For the tax collection and management of the taxpayers engaged in the production and operation activities across the region, the law of collection and administration and the rules of implementation stipulate that the taxpayer engaged in the production and operation of taxpayers to affair temporarily engaged in production and business activities shall, before going out of production and operation, A copy of the tax registration certificate and a tax administration certificate for the outside business activities filled out by the tax authorities of the locality shall report to the tax authorities of the place of business for registration and receive tax administration. Where the taxpayer engaged in production and operation is out of business and has accumulated more than 180 days in the same place, the tax registration formalities shall be handled at the place of business. The tax authorities, in accordance with the principle of one place and one certificate, issue the "External control Certificate", and the effective period of the "External management Certificate" is generally 30th, the longest not exceeding 180 days. When the taxpayer is out of business, the tax authorities of the place of business shall fill out the declaration form of the business activities and settle the tax and cancellation invoices. The taxpayer shall, within 10th after the expiration of the term of the certificate, carry out the formalities of "cancellation" to the tax authorities of the original tax registration office. And in the actual production and operation activities, some taxpayers to the field engaged in production and operation and did not issue the "external control card", so there is no tax authorities to the place of business inspection and registration, accept the tax administration. Before the battalion is increased, if the receiving Labor Party needs to settle the invoice, the taxpayer will pay tax on behalf of the Tax Office window of the place of business, or directly in the place of business to the local enterprise. If the purchase of goods, receiving labor in the purchase of money deducted in the payment of taxes, or only on the price regardless of taxes and invoices, the foreign engaged in sales or service providers are very likely to evade tax. This will have a tax transfer, there will be a loss of tax sources. At the same time, cross-region engaged in production and operation of taxpayers in some industries to carry out business operations, the conclusion of a common contract network, human network, regional network and other factors, qualified enterprises can not take orders, to take orders of enterprises and no qualification. Enterprise affiliation, contracting, subcontracting, subcontracting a wide variety, chaos like clusters. It is not much that the taxpayer should report the relevant information and information accurately and timely according to the collection and management law. In practice, whether it is engaged in the production and operation of enterprises, or foreign engaged in production and operation Enterprises, production and operation activities of large liquidity, concealment, tax revenue management costs and difficulty is very large.

The current tax policy on the Cross-border production and operation of the taxpayer invoices issued by the provincial taxpayers to the area temporarily engaged in business activities, in principle, should be in accordance with the provisions of the administration of tax registration, with the "outside Business activities Tax Management Certificate", to the tax authorities of the operation for the registration of inspection, the receipt of invoices issued by themselves , because the business volume is small, the invoicing frequency is low, may apply for the operation of the tax authorities to open. The small standard is determined by the state Tax Bureau and Local Tax Bureau of the provinces, autonomous regions, municipalities and separately listed cities. This provision of "small volume of business, invoicing frequency" vague, vague concept, accuracy is questionable. Although different small standards have been identified, but the feasibility is poor, easy to operate the human factors, especially the enterprise income tax levied in accordance with the comprehensive rate of pre, on the one hand, the accuracy of the collection rate is worth scrutiny, on the other hand pre tax and corporate income tax on the annual settlement of the tax payable is Some regional tax departments to levy light management, the levy process of collection and administration, tax, invoice management, the specific provisions of the link is not in place, resulting in the same cross-regional engaged in the production and management business in various areas of the implementation of different tax departments.

The trans-regional tax transfer results in the unreasonable and unbalanced tax revenue and revenue of some foreign and outgoing production operations, which affects the tax revenue and local financial interests of the sources. The Government of the tax source provides the necessary public goods and services for the business development of enterprises, but cannot obtain the corresponding tax by exercising sufficient tax right, and even "pay for the environment pollution". The tax transfer of the trans-regional production and operation activities violates the tax laws, regulations and policies, disrupts the tax order, and gives the taxpayers who have not strong sense of taxation an opportunity. In order to strengthen tax collection and management and plug loopholes, we must strengthen the trans-regional tax administration and eliminate the phenomenon of trans-regional tax transfer. The national government and the tax department should gradually establish a tax system based on the tax revenue. In the design of tax system and management measures, we should first consider the tax revenue of the source land, on this basis to participate in further processing and other aspects of income distribution, to promote the establishment of a unified market, to achieve in the same business headquarters economic enterprises and the local similar enterprises tax fair.

Enterprises in the establishment of branches, when the head office profit, branch offices may be lost, will choose the total corporate model. Because the tax law stipulates that the company's losses can be made up by the company's profits, the subsidiary's loss can only be made up in the next year, the company can not make up the loss of the subsidiary. The parent-subsidiary company model is chosen when the general agency loses money and the branch may be profitable. Subsidiaries do not have to bear the losses of the parent company, and the head office can transfer good assets to subsidiaries. The second is to enjoy the situation of tax concessions, when the general institutions enjoy tax concessions and branch offices do not enjoy, will choose the total corporate model, so that branch offices also enjoy preferential treatment. If the branch is located in a tax preferential policy, it will be in the branch profit after the change as a subsidiary, enjoy the preferential tax policy. Therefore, in the relevant tax laws and regulations of the revision should fully consider these factors, standardize and avoid the tax transfer of taxpayers across the region.

In order to attract the headquarters of the Enterprise group, many local governments have introduced a lot of preferential policies, which relate to the allocation of mineral resources, the return of land transfer, loan interest subsidy and tax return. Governments at all levels and the tax authorities should pay attention to the tax-related policy of regular and irregular clean-up inspection, increase supervision and accountability of inspectors, and the local government's tax-related policies and disguised fiscal return to supplement the policy under public supervision, reduce regional tax policy differences and implementation differences.

If some tax authorities to the Group Business Enterprise Registration of the tax-related information also depends mainly on the ancillary information provided by enterprises, because of its relatively complicated accounting system, the transparency of the cross regional tax distribution is not high, resulting in the tax collection and administration in the grassroots, and some areas still have the phenomenon of coordinating tax distribution to Headquarters. The corresponding provincial and municipal tax source management agencies should be drawn from the revenue agencies to participate in the business backbone, timely organization of the Enterprise Group Tax Joint audit and tax assessment. Through accurate review and dynamic analysis on the financial accounting and business management of the total enterprise of the trans-regional Operation Group, the purpose of preventing and controlling the tax risk and distributing tax reasonably is achieved.

The tax department should pay attention to the establishment of the communication and communication mechanism between the tax departments of the branch office, make use of the "golden Tax three" tax platform, timely announce the major business matters of the total organs, the tax situation and the pricing of the related enterprises ' transaction, and the communication channels and information transmission mechanism, In order to understand each other's business and tax management dynamic information. The tax department should strengthen the management and operation of the tax management certificate of the outside business activities, the authenticity and timeliness of the tax administration of the business activities, and realize the National Network Registration inquiry of the tax management of the business activities, and bring the tax information system of enterprise into account simultaneously. For taxpayers to constantly strengthen the tax law publicity, enhance the sense of tax, improve tax laws and regulations of the policy compliance. Strengthen the administration and management of the state and local tax departments, and improve the coordination mechanism, on the other hand, the taxation system business departments in the formulation and implementation of relevant policies in the process, to the overall situation, mutual communication, to prevent many doors, the formation of collection and management force, to eliminate the importance of organizational income,

In short, through the above measures, gradually solve the trans-regional tax transfer problem, eliminate the trans-regional tax transfer problem to the regional economic development and tax collection and management of the adverse effects, create a fair and just tax environment, protect the financial interests of the source, achieve equalization of public services, promote economic and social sustainable development.

51due留学教育原创版权郑重声明:原创essay代写范文源自编辑创作,未经官方许可,网站谢绝转载。对于侵权行为,未经同意的情况下,51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。

51due为留学生提供最好的essay代写服务,亲们可以进入主页了解和获取更多essay代写范文 提供美国作业代写服务,详情可以咨询我们的客服QQ:800020041。

上一篇:留学生作业代写:The realism 下一篇:美国作业代写:Green Low-carbon Develo