导　　师： 於鼎丞

学科专业： 120202

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 本文分两大部分：案例和案例分析。 案例部分介绍了CBA公司所面临的税务困境，并引出了CBA公司基本情况的描述，同时还介绍了公司的财务及分销业务的一体化管理。在此基础上，CBA公司不断地从繁荣走向衰退，并最终违反税法规定，走向犯罪。案例正文详述了其犯罪的一系列事实。 案例分析部分在对案例进行基本分析的基础上，介绍了增值税的一些基本概念和制度，然后提出了我国现行增值税管理中存在的问题，并针对存在的问题提出了完善增值税管理的对策和建议。 This paper is divided into two parts: case and case study. The case part introduces the difficult position of taxation that CBA company faces, and leads to the description to the basic situations of CBA company .At the same time ,the paper also introduces the unified management of the financial affairs and retail store business of company. In the base of above things, CBA company constantly goes to recession from booming, and violates the regulation of Taxation Law at last, then commits offense. The main body of case describes a series of facts of committing offense of the company in detail. The case study part introduces some basic concepts and systems of Valued Added Taxation in the basis of analysis to the case, then puts forward existed problems in levying and management of the today's Valued Added Taxation in China, moreover gives some countermeasures and suggestions on how to improve the management of Valued Added Taxation against those existed problems.

关 键 词： 增值税 偷税 征管 票税互管

领　　域： [经济管理]