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A企业税务管理的自动化与税务筹划方案研究

Research on System Automation of Corporate Tax Management and Tax Planning Proposal for Company A

作者:安菲
  • 学号
    2017******
  • 学位
    硕士
  • 电子邮箱
    150******com
  • 答辩日期
    2021.05.17
  • 导师
    陈晓
  • 学科名
    工商管理
  • 页码
    50
  • 保密级别
    公开
  • 培养单位
    051 经管学院
  • 中文关键词
    自动化,税务合规,税务筹划,发票管理,并购后整合
  • 英文关键词
    System automation,Tax Compliance,Tax Planning,Tax Invoices Management,Post-acquisition integration

摘要

在人工智能、大数据、云计算成为当今社会科技发展主旋律的大环境下,各行各业都面临着新的机遇和挑战。企业税务管理工作做为企业财务管理内的一部分,已经逐渐从其中剥离出来,成为一个单独的板块,并且被越来越多的企业所重视。税务管理的成败,不但会直接影响股东的利益,而且会对企业的长期发展起到深远的影响。 系统自动化在企业税务管理中的应用是本论文的主要研究对象,企业税务管理从财务管理领域中脱颖而出成为一个单独的主题并在企业发展中起到越来越重要的作用,而它在当今社会大环境下也面临着新的变革。复杂多变的国际形势,使得国家宏观调控政策瞬息万变,从而也带来了国家税务政策的复杂和多变。企业税务管理是在现行国家政策下对于税务合规和税务筹划的有效平衡,而税务合规和税务筹划的最佳平衡点更是在企业内部和外部各种因素的影响之下进行着动态变化,并且随着企业的发展而不断进行着自我调整。企业能够实现税务合规和税务筹划的最佳平衡点这个目标的前提条件是首先要拥有准确而完整的税务信息以及数据。本文通过A企业集团的具体案例,分析了应用系统自动化改进企业税务管理中的税务合规工作,即主要包括程序性和重复性较高的发票管理工作,以达到将税务管理工作中的基础部分进行优化和改革的目的,提高工作效率并且增加其准确性和及时性;其后使得税务管理工作的重心转移到利用更准确而完整的税务信息为企业进行的一系列筹划方案上。利用系统自动化改进税务合规工作,不但为企业的税务筹划工作奠定了坚实的基础,也可以在未来为企业管理者提供更多可供决策参考的重要信息,为企业税务管理职能赋能,极具现实意义。 与此同时,本论文在剖析企业税务管理的过程中,也融合了战略管理学理论工具和人力资源管理学理论工具,分析税务管理工作内容以及税务部门岗位设置如何在系统自动化的环境下实现转变,进而深入和具体的分析了税务部门的相关员工在未来会面临到的机遇和挑战以及应对方法,拥有一定的应用价值。 现有文献对税务管理的分析和论述多为从税务机关角度出发,而对于如何应用系统自动化改进企业税务管理工作也大多停留在理论性的论述层面,实务操作层面的研究则显得不足。本论文从企业实操角度论述,拟弥补这方面的缺陷,使研究成果更具有其现实意义。同时,本论文还提出了一些企业税务管理在当今大环境下的创新思路,为企业的管理者提供参考。

Artificial intelligence, big data, and cloud computing already become the main topic in technology industry nowadays. All industries are facing new opportunities and challenges. As a part of the corporate financial management, corporate tax management has gradually been separated from financial management and become an independent subject, and it is valued by more and more companies. The success or failure of corporate tax management will not only affect the interests of shareholders, but also have significant impact on the long-term development of the company. Corporate tax management in the context of system automation is the main research topic of this thesis. It stands out as an independent subject from general financial management and plays an increasingly important role for the development of the companies. Nowadays, corporate tax management is also facing big challenges and need to make changes. The complicated and volatile international situation caused frequently changes of Chinese national policies from macro-economic perspective, which also brings about the complexity and rapidly changing of national tax policies. Successful corporate tax management is to achieve the balancing point between tax compliance and tax planning under the current tax policies regime, and the best balancing point between tax compliance and tax planning is continuously moving which is impacted by various factors inside and outside the company, and it keeps making self-adjustment following the development of the company. The prerequisite for a company to achieve the goal of the best balancing point between tax compliance and tax planning is to have the ability to identify and own the accurate and completed tax information and data. This thesis focused on a case study of Company A to analyze the impact to tax compliance work by exploring the solutions of system automation to change the basic tax compliance works, which mainly includes the procedural and repetitive tax invoices management. The aim is to improve working efficiency and increase the data accuracy and timeliness, so that tax team could conduct further tax planning projects. The more accurate and completed tax information by applying system automation is the foundation for performing tax planning works, and it could also provide management team with more valuable information for decision-making purpose. This will empower corporate tax management function, and it is of great practical significance. Meanwhile, by analyzing corporate tax management, this thesis also used strategic management theoretical tools and human resource management theoretical tools to analyze the changes of detailed works of tax management and the changes of structure in the tax department, which will be caused by the application of system automation solutions. It also performed in-depth and detailed analysis of the opportunities and challenges that relevant employees in the tax department will face in the future, this is practically valuable. Most of the analysis and discussion of the existing literature on tax management are from the perspective of tax authorities, and the impact of system automation on corporate tax management from companies’ perspective is mostly at the theoretical level as well, and the related researches on practical level is insufficient. This thesis discusses from the perspective of business operations, intends to make up the gaps in this regard, and make the research results more realistic. At the same time, this thesis also discussed some innovative ideas of corporate tax management, which can be referred by management teams of the companies.