完成内蒙古伊利股份有限公司税收公平分配制约因素探析论述.docx

西安培华学院本科毕业论文 2B111917-111390 白欣-内蒙古伊利股份有限公司税收公平分配制约因素探析-张鹏-会计师  PAGE \* MERGEFORMAT IV 内蒙古伊利股份有限公司税收公平分配制约因素探析 摘 要 随着国家经济的不断发展，企业发展的速度不断加快，乳制品企业在生产经营过程中要考虑到税收问题。企业作为市场经济最活跃的主体，其在促进技术创新、维持市场活力以及吸引就业等方面都发挥了巨大的作用。企业在市场中的地位是不可替代的，企业要在实现税收公平上起到带头模范作用。本文首先介绍了税收公平的概念、内容、原则以及衡量标准等，然后以内蒙古伊利股份有限公司（以下简称“伊利集团”）为研究对象，介绍了伊利集团税收公平分配的现状、不足以及成因，最后对伊利集团如何完善其税收制度提出了可行的建议。 关键词：税收公平；制约因素；伊利集团 Abstract With the constantly developing of economy in whole country, the speed of enterprises’ development is also accelerating. The enterprises are the most active part of the market, they have played an important role in promoting technical innovation, maintaining the vitality of the market and attracting employment. The status of enterprises in the market is irreplaceable，the enterprises should take the lead to realize the reputability of the tax. The article introduces the concept, content, reference point of the tax equity. Then it takes the Yili Group as a case to illustrate the current situation, deficiency and the reasons of tax equity. In the end, it puts forward some viable suggestion for Yili Group to perfect its tax system. Key words: tax equity; constraints; Yili Group 目 录 TOC \o 1-3 \h \u  HYPERLINK \l _Toc19740 摘 要  PAGEREF _Toc19740 I  HYPERLINK \l _Toc9215 Abstract  PAGEREF _Toc9215 I  HYPERLINK \l _Toc644 引言  PAGEREF _Toc644 1  HYPERLINK \l _Toc8664 1 税收公平的概述  PAGEREF _Toc8664 1  HYPERLINK \l _Toc9694 1.1 税收公平的概念和内容  PAGEREF _Toc9694 1  HYPERLINK \l _Toc31672 1.2 税收公平的衡量标准  PAGEREF _Toc31672 1  HYPERLINK \l _Toc31893 1.2.1 受益标准  PAGEREF _Toc31893 2  HYPERLINK \l _Toc14893 1.2.2 机会标准  PAGEREF _Toc14893 2  HYPERLINK \l _Toc10890 1.2.3 能力标准  PAGEREF _Toc10890 3  HYPERLINK \l _Toc24823 1.3 税收公平的重要性  PAGEREF _Toc24823 3  HYPERLINK \l _Toc24148 2内蒙古伊利股份有限公司税收公平分配的现状  PAGEREF _Toc24148 3  HYPERLINK \l _Toc7872 2.1 企业介绍  PAGEREF _Toc7872 4  HYPERLINK \l _Toc9376 2.2内蒙古伊利股份有限公司税收分配的现状分析  PAGEREF _Toc937