DR集团税务筹划研究

发布时间：2018-12-11 05:47

【摘要】：随着全球经济的不断发展,经济一体化程度逐渐加强,各国之间经济合作逐步加深造成了企业间竞争的日趋激烈。在这种逆水行舟的经济环境下,虽然国家正在对许多行业进行大力扶持,但由于企业通常都是自主经营、自负盈亏的,纳税是国家对企业利益的直接占有,会使企业资金流出、净利润减少。因而企业要通过自身的努力,在建立健全、完善的管理制度,不断加强法律意识的同时,能够合理运用税务筹划手段进而降低纳税数额也显得尤为重要。税务筹划就是在法律允许的范围内,纳税人在发生纳税行为、产生纳税义务前,以节约纳税支出为目的对其经济行为进行合理的策划,这不但可以使资本效益最大化,更大大增加了企业的经济竞争能力。DR集团是一家以高技术含量、高附加值、知识密集型为特点的IT企业,属于国家认可的高新技术企业,特别注重高科技技术人才的培养以及新型科学技术的研发。此外,作为高新技术企业,DR集团所需要的投资成本相较于其他类型企业来说也高很多,因为高新技术行业需要消耗大量的资金来进行科学技术的研究与开发,但由于研究结果的不确定性、研究期限的不可预测性会使企业需要大量储备资金来作为研究的长期支持。在如今的信息时代不但需要面对更为激烈的竞争与挑战,还要面对极高的风险。高新技术行业的风险是来自方方面面的,从科学技术的角度来讲,高新技术企业技术研发时要面对很高的失败率,并且,在该项技术变成商品投入市场之后也面临着很快被淘汰的风险;从技术人才的角度来讲,要面临着对于技术人才的竞争以及知识产权的竞争;从市场角度来看,由于市场需求的不确定性,并不能保证商品推出之后会得到广大消费者的认同,这给企业未来的销售情况也带来了很大的风险,所以虽然高新技术行业属于国家重点扶持的行业类型,但优胜劣汰的残酷经济环境让人不容小嘘,DR集团必须多角度、多方面的对自身集团组织以及经济活动进行完善和提高才能保持住自己的行业地位,而提高集团税务筹划的能力则是未来集团发展很重要的一个方面。此外,高新技术行业是21世纪以来最具有发展前景的新兴行业之一,它的发展关系到国家未来的科技发展走向,是国家政府重点关注的对象。本文先对DR集团的自然信息状况进行简单说明,然后对其纳税状况进行适当的介绍,主体部分选择了针对DR集团主要的业务范围,通过实际举例、具体核算、分析比较的方法,科学的运用企业税务筹划的专业技巧,提出了针对DR集团各种不同经济业务情况的税务筹划方案,接着,文章考虑了在税务筹划过程中可能遇到的筹划风险、导致税务筹划失败的原因,最后,提出解决的具体方案以实现企业利润的最大化。
[Abstract]:With the continuous development of the global economy, the degree of economic integration is gradually strengthened, and the deepening of economic cooperation among countries has resulted in increasingly fierce competition among enterprises. In this economic environment of sailing against the water, although the state is making great efforts to support many industries, since enterprises usually operate independently and are responsible for their own profits and losses, paying taxes is the direct possession of the interests of the enterprises by the state and will cause the capital of the enterprises to flow out. Net profit fell. Therefore, it is very important for the enterprise to establish a sound and perfect management system and to strengthen the legal consciousness through its own efforts. At the same time, it is particularly important to be able to use the means of tax planning reasonably and then reduce the amount of tax payment. Tax planning is to plan the economic behavior of tax payers in order to save the tax expenditure within the scope permitted by law, which can not only maximize the capital benefit. The DR Group is a IT enterprise characterized by high technology content, high added value and knowledge intensive, which belongs to the high and new technology enterprises recognized by the state. Pay special attention to the cultivation of high-tech talents and R & D of new science and technology. In addition, as a high-tech enterprise, the investment cost required by DR Group is much higher than that of other types of enterprises, because the high-tech industry needs a lot of money to carry out research and development of science and technology. However, because of the uncertainty of the research results, the unpredictability of the research period will make the enterprises need a large amount of reserve funds as the long-term support of the research. In today's information age, we need to face not only more fierce competition and challenges, but also very high risks. The risks of high-tech industry come from all aspects. From the point of view of science and technology, high-tech enterprises have to face a high failure rate when developing technology, and, There is also a risk that the technology will soon be phased out when it becomes a commodity for the market; From the point of view of technical talents, we must face the competition for technical talents and the competition for intellectual property. From the market point of view, because of the uncertainty of market demand, it is not possible to guarantee the approval of the broad masses of consumers after the introduction of commodities, which also brings great risks to the future sales situation of enterprises. Therefore, although the high-tech industry belongs to the type of industry supported by the state, the cruel economic environment of survival of the fittest is not to be small and hush. The DR Group must have a variety of angles. It is necessary to improve and improve the organization and economic activities of the group in order to maintain its position in the industry, and to improve the ability of tax planning is an important aspect of the development of the group in the future. In addition, the high-tech industry is one of the most promising new industries in the 21st century. Its development relates to the future development of the country and is the focus of attention of the national government. In this paper, the natural information situation of DR Group is explained simply, then the tax status is properly introduced. The main part selects the main business scope of DR Group, through practical examples, specific accounting, analysis and comparison method. Using the professional skills of enterprise tax planning scientifically, this paper puts forward the tax planning scheme for various economic and business situations of DR Group, and then, the paper considers the risk of tax planning which may be encountered in the process of tax planning. Finally, the paper puts forward specific solutions to maximize the profits of enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275.4

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