D公司企业所得税的税收筹划问题研究

发布时间：2017-12-27 00:20

本文关键词：D公司企业所得税的税收筹划问题研究　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：企业是市场经济的主体,也是国家税收的主要纳税人。随着我国社会主义市场经济的逐步完善,企业的发展前景越来越好,收益也逐渐增加,同时税收负担也会随之变大,因此,为了能够在日益激烈的竞争中生存下来并且实现自身利益的最大化,各类企业逐渐把成本约束机制作为管理的重要部分,而税收是企业成本的重要因素,通过税收筹划节约成本,降低税负已经成为各国企业实现经济效益最大化的重要措施。我国企业所得税税负比例较大,是企业缴纳的主要税种,影响企业的利润,随着我国税制的逐步完善和发展,企业所得税的税收筹划显得日益重要。本文以企业所得税法为基础,以D公司企业所得税为研究对象,针对近几年公司的发展状况,结合我国市场经济和税收政策的变化,在原有方案的基础上重新调整和完善筹划方案,使其更符合公司的筹划目标,及时高效地带来税收收益。首先介绍了 D公司的基本概况、财务状况以及目前企业所得税的纳税现状,然后通过数据了解目前公司的收入、费用的管理现状以及享受的税收优惠情况,通过对比可知,D公司目前的税收筹划方案并没有及时的跟上公司发展的步伐,给出了公司企业所得税筹划的原因,同时整理分析出D公司在所得税税收筹划中存在的问题,进而归纳总结出所得税筹划的思路。其次,在公司原有筹划方案的基础上,制定出更加合法合理的调整方案和相应的筹划措施,具体包括收入、费用以及税收优惠政策等,总结公司可能面对的各项风险,同时分析出各种风险给筹划方案带来的影响以及解决办法。最后,为了合理规避筹划风险,保证税务筹划措施能够得到更好的落实,提出D公司在税收筹划中需要注意的事项。提前对D公司的所得税进行筹划,在降低风险的同时减少企业的各种成本费用,既减少了应纳税额,又增加了利润,对D公司的经济效益有着重要的影响。
[Abstract]:The enterprise is the main body of the market economy and the main tax payer of the state. Along with our country socialist market economy gradually improved, the prospects for the development of enterprises better, income also increased gradually, at the same time, the tax burden will increase, therefore, in order to maximize the can in the increasingly fierce competition to survive and achieve their own interests, the enterprise gradually to the cost constraint mechanism as an important part of management however, the tax is an important factor in the enterprise cost, through the tax planning to save cost, reduce the tax burden has become an important measure to maximize the economic benefits of the implementation of national enterprises. China's corporate income tax has a large proportion of tax burden, which is the main tax paid by enterprises, which affects the profits of enterprises. With the gradual improvement and development of China's tax system, the tax planning of corporate income tax is increasingly important. This paper is based on the enterprise income tax law, enterprise income tax by D company as the research object, aiming at the development status of the company in recent years, with the change of China's market economy and tax policy, to adjust and perfect the planning scheme based on the original scheme, which is more consistent with the company's planning target, timely and efficiently bring tax revenue. First introduces the basic overview of D, the company's financial situation and the current enterprise income tax status, and then through the data to understand the current management status of the company's income, cost and preferential tax, by contrast, D's current tax planning scheme is not timely to keep up with the pace of enterprise development, are given the reason of corporate income tax planning, and analysis of D company in the income tax planning exists in the problem, and then summarized the income tax planning ideas. Secondly, based on the original planning scheme, make adjustment more legitimate and reasonable and appropriate planning measures, including income, expenses and tax preferential policies, the company may face the risk of summary, and analysis the effect of various risks to planning and solutions. Finally, in order to avoid the risk planning reasonably, the tax planning measures can be better implemented, and the issues that D companies need to pay attention to in the tax planning are put forward. Planning the income tax of D company in advance, reducing the risk and reducing all kinds of cost and cost at the same time, both reduce the taxable amount and increase profits, which has an important influence on the economic benefits of D company.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F406.7

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