L酒业公司纳税筹划研究

发布时间：2018-03-23 21:50

本文选题：白酒行业　切入点：纳税筹划　出处：《西安石油大学》2017年硕士论文

【摘要】：作为市场主体的企业,实现利润最大化是其经营的主要目的,通过纳税筹划方式降成增润是非常有效的途径之一。纳税筹划是企业在现行合理的国家法规和税收法律的政策下,预先规划企业财务经营活动,合理采取相应的纳税筹划方案,减少纳税企业的纳税成本,从而实现企业快速发展和达到企业整体利益最大化的目标。白酒行业是中国历史悠久的传统制造产业,该产业的发展受到国家相关税收政策的限制,属于纳税成本较高的行业之一,除了缴纳增值税,企业所得税,城市维护建设税和教育附加费等税种,还要按照目前20%的从价税率和0.5元/斤的从量计税来缴纳的消费税。L酒业公司作为以白酒为核心产业的中小型制造企业,其发展面对的外部环境越来越严峻,目前降低纳税成本是提高该公司市场竞争力和促进其快速发展的首要方式,因此,本文对L酒业公司进行纳税筹划研究并为其设计纳税筹方案。本文由四个部分组成:第一部分是绪论部分,介绍了本文的选题背景,研究意义及方法、阐述了国内外研究现状;第二部分由第二章组成,介绍了纳税筹划的概念和特征,纳税筹划相关的基础理论,以及纳税筹划的主要技术和基本步骤;第三部分,也是本文的核心内容,由第三章至第五章组成,第三章介绍了L酒业公司负税水平并收集行业纳税数据,利用比较分析方法,分析了L酒业公司的负税水平较高,同时,对L酒业公司纳税管理问题及原因也进行了分析;第四章针对L酒业公司,设计出具体的筹划的方案;第五章是将方案进行应用并分析筹划效果并提出L酒业公司在实施筹划方案时存在的一些条件和问题。最后一部分由第六章组成,是对L酒业公司纳税管理提出的建议和文章的结论。
[Abstract]:As the main body of the market, it is the main purpose of the enterprise to realize the profit maximization, and it is one of the most effective ways to reduce the profits and increase the profit by the way of tax planning. The tax planning is the enterprise under the current reasonable national laws and regulations and the tax law policy. Planning in advance the financial operations of the enterprise, rationally adopting the corresponding tax planning plan, and reducing the tax payment cost of the taxpaying enterprise, Therefore, the rapid development of enterprises and the goal of maximizing the overall interests of enterprises can be achieved. Liquor industry is a traditional manufacturing industry with a long history in China, the development of which is restricted by the relevant national tax policies. In addition to paying value-added tax, enterprise income tax, urban maintenance and construction tax and education surcharge, Also according to the current ad valorem tax rate of 20% and the consumption tax of 0.5 yuan / kg per kilogram, as a small and medium-sized manufacturing enterprise with liquor as the core industry, the external environment for its development is becoming more and more severe. At present, reducing the cost of paying taxes is the first way to improve the company's market competitiveness and promote its rapid development. This article carries on the tax planning research to the L wine industry company and designs the tax payment plan for it. This article is composed of four parts: the first part is the introduction part, has introduced the topic background, the research significance and the method, elaborated the domestic and foreign research present situation; The second part consists of the second chapter, introduces the concept and characteristics of tax planning, the basic theory of tax planning, as well as the main technology and basic steps of tax planning. The third chapter introduces the negative tax level of L Liquor Company and collects the data of the industry tax. By using the method of comparative analysis, the paper analyzes the high level of negative tax of L Liquor Company, and at the same time, analyzes the negative tax level of L Liquor Company. The paper also analyzes the problems and causes of the tax management of L Liquor Company. Chapter four designs a specific plan for L Liquor Company. The fifth chapter is the application of the scheme and the analysis of the planning effect, and puts forward some conditions and problems existing in the implementation of the plan in L Liquor Company. The last part is composed of the sixth chapter. It is the suggestion and the conclusion of the article on the tax management of L Liquor Company.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

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