洛阳金达石化公司的税务筹划问题研究

发布时间：2018-04-25 16:42

本文选题：税务筹划 + 石化企业　；参考：《天津商业大学》2017年硕士论文

【摘要】：在当前国内新市场经济高速发展和企业积极开拓国际市场,参与国际竞争的大背景下,企业在同时面临着发展的风险和机遇。市场环境更加的开放和包容,对企业的发展也提出了更大的要求,企业能否提高国际竞争力、取得进一步发展的核心在于是控制企业成本。税务支出作为企业成本的一部分,成为了企业应对市场风险,提高企业竞争力的关键因素。企业如何通过安排筹划自身经济活动来降低企业成本,增强企业价值,也是新市场经济对企业提出的新挑战。而税务筹划作为企业应对市场挑战的关键性因素,应该受到社会的重视和企业的重点关注。本人于2016年在河南开来税务师事务所实习,期间接触到事务所的税务代理客户洛阳金达石化有限责任公司,并在事务所的支持和帮助下对金达公司的内部存在的筹划问题展开了一系列的研究和分析。本文首先总结了国内外学者对于税务筹划的理论分析,结合前人经验和金达公司已经实施的税务筹划的一些实际作法,对金达公司的实际经营情况和税负进行矛盾分析,并总结原因,以金达公司的产供销链条为思路,对金达公司税务筹划做法进行分析和总结,并提出进一步完善的合理化建议,从价值链的角度,对金达公司的各项经济活动进行事前的统筹安排和规划,为金达公司的税务筹划提供新的思路和补充,增强企业内部的税务筹划意识,同时也可以指导金达公司明确后续的完善和发展的思路,为同行业的其他企业建立一个成功的风向标,更加明确税务筹划的方法和目的,让更多的企业选择以合理合法的方式进行税务筹划,降低企业的税务成本,增强企业竞争力。
[Abstract]:Under the background of the rapid development of the new domestic market economy and the active development of the international market and the participation in international competition, the enterprises are facing the risks and opportunities of development at the same time. The market environment is more open and inclusive, the development of enterprises is also put forward greater requirements, whether enterprises can improve their international competitiveness, the core of further development is to control the costs of enterprises. As a part of enterprise cost, tax expenditure has become a key factor for enterprises to deal with market risks and improve their competitiveness. How to reduce the cost and enhance the value of enterprises by arranging their own economic activities is also a new challenge to enterprises in the new market economy. Tax planning as a key factor for enterprises to deal with market challenges should be paid attention to by society and enterprises. I worked as an intern in a tax office in Henan Province in 2016. During that time, I came into contact with Luoyang Jinda Petrochemical Co., Ltd., a tax agent of the firm. With the support and help of the firm, a series of research and analysis are carried out on the internal planning problems of Jinda Company. Firstly, this paper summarizes the theoretical analysis of tax planning made by domestic and foreign scholars, and analyzes the contradiction between the actual operating situation and tax burden of Jinda Company by combining with the previous experience and some practical practices of tax planning implemented by Jinda Company. And summarize the reasons, take the production, supply and marketing chain of Jinda Company as the train of thought, analyze and summarize the tax planning method of Jinda Company, and put forward the further perfect rationalization suggestion, from the angle of value chain, To arrange and plan the various economic activities of Jinda Company in advance, to provide new ideas and supplements for the tax planning of Jinda Company, and to enhance the awareness of tax planning within the enterprise. At the same time, it can also guide Jinda to clarify the ideas for further improvement and development, to establish a successful weather vane for other enterprises in the same industry, and to clarify the method and purpose of tax planning. Let more enterprises choose a reasonable and legal way to tax planning, reduce the tax costs of enterprises, enhance the competitiveness of enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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