财务管理视角下的HX电器公司税收筹划研究

发布时间：2018-10-21 15:25

【摘要】：近几年,电视市场竞争进一步加剧。我国电视行业涌现出了多家新企业进入、电视市场份额向优势品牌聚焦化、渠道多元化发展的鲜明特征。伴随电视制造行业日益加剧的竞争,作为自负盈亏的电视制造企业,追求价值最大化成为企业必然的选择。在商业经济日趋全球化和税制逐渐完善化的法制经济大环境下,电视制造企业渐渐意识到,税收筹划在企业财务管理中的重要地位。本文从电视制造企业的财务管理视角进行税务筹研究,在电视制造企业实施财务管理的过程当中,合理的发挥税收优惠政策的引导作用,对该企业税务进行适当合理的安排,以求达到企业价值最大化与税务负担最小化的双赢目标。电视行业正在从传统意义上仅限观看节目的电视机向“人机互动+网络化+智能化”的方向发展。企业通过科研团队的自主研发和创新,不断推出技术含量高、品质卓越的电视产品,使电视制造行业成为我国经济增长和社会进步的有力推动者。为了实现制造强国的战略目标,促进具有创新能力的制造企业健康、稳步发展,国家和地方政府前后出台了一系列税收优惠政策,为电视制造行业的税收筹划发展创造了适宜的政策环境。当前我国对电视制造这一细分行业的税收筹划问题的探索,尚处于理论探讨的阶段,无具体的案例支撑。因而本文以HX电器公司为例,基于财务管理的视角,对该企业税收筹划的当前情况进行合理分析,希望可以为其他类似的电视制造企业税收筹划提供有利的借鉴。本文主要采用案例分析的方式对电视制造行业进行税收筹划分析,以HX电器公司为例进行阐释,全文共分为以下五部分:第一部分为导论。本章分别介绍了论文的研究背景与意义、国内外文献综述、研究方法和基本框架,引出本文要研究的主要问题,即如何以财务管理理论为视角,为HX电器公司设计出科学合理的税收筹划方案。第二部分为概述。本章的内容分别介绍了税收筹划概念、税收筹划目标、税收筹划风险、财务管理对企业税收筹划的影响以及两者相结合的可行性。第三部分为案例分析。本章的内容首先介绍了HX电器公司的基本概况。其次,针对HX电器公司的具体案例在投资和筹资两个环节分别提出了不同的税收筹划方案,并对各个方案进行比较分析。第四部分为防范建议。本章的内容主要是分析了HX电器公司涉及的涉税风险,并从投资和筹资这两个层面,对HX电器公司筹划方法中所涉及的风险提出合理防范建议。第五部分研究启示。对全文的研究进行总结,并提出待完善之处。本文认为,电视制造企业能够在财务管理理论层面的指引下进行正当、合法的税收筹划,在投资、筹资活动中筛选出最优的筹划方案,减少电视制造行业的税负水平。同时,通过对HX电器公司税收筹划的具体案例分析加以验证观点的可行性。该研究使得类似的电器企业可以从本身的财务角度综合考虑,来拟定切实可行的税收筹划办法,具有现实指导的意义。
[Abstract]:In recent years, the TV market competition is further aggravated. The TV industry of our country has attracted many new enterprises to enter, the TV market share is focused on the dominant brand, the channel diversification develops the distinctive feature. With the growing competition of TV manufacturing industry, the pursuit of value maximization has become the inevitable choice of enterprises as a self-sustaining television manufacturing enterprise. With the increasing globalization of commercial economy and the gradual perfection of taxation system, TV manufacturing enterprises are becoming aware that tax planning plays an important role in the financial management of enterprises. This paper studies the tax preparation from the perspective of the financial management of the TV manufacturing enterprise. In the process of implementing financial management in the TV manufacturing enterprise, it reasonably plays the guiding role of the tax preferential policy, and makes proper reasonable arrangement for the enterprise's tax. so as to achieve the win-win goal of maximizing the enterprise value and minimizing the tax burden. The television industry is changing from the traditional view to watching TV sets" Man-machine interaction + networking + intelligence "In the direction of development. Through independent R & D and innovation of scientific research team, enterprises continuously introduce TV products with high technical content and excellent quality, making the TV manufacturing industry a powerful driver of economic growth and social progress of our country. In order to realize the strategic goal of manufacturing power, to promote the healthy, steady development of manufacturing enterprises with innovative ability, the state and local governments have issued a series of preferential tax policies before and after the government, creating an appropriate policy environment for tax planning and development of television manufacturing industry. At present, our country's exploration of the problem of tax planning in this sub-segment of TV manufacturing is still at the stage of theoretical discussion, without specific case support. Therefore, based on the perspective of financial management, this paper makes a reasonable analysis of the current situation of the enterprise's tax planning based on the perspective of the financial management, and hopes to provide a good reference for the tax planning of other similar TV manufacturing enterprises. This paper mainly uses case analysis to analyze the tax planning of TV manufacturing industry, which is explained by HX appliance company as an example, and the whole thesis is divided into five parts: the first part is the introduction. This chapter introduces the research background and significance of the thesis, the literature review, research methods and basic framework at home and abroad, and draws out the main problems to be studied in this paper, namely, how to design a scientific and reasonable tax planning scheme for HX electrical company based on the theory of financial management. The second part is an overview. The contents of this chapter introduce the concept of tax planning, the goal of tax planning, the risk of tax planning, the influence of financial management on enterprise tax planning and the feasibility of combining them. The third part is case analysis. The content of this chapter first introduces the basic overview of HX appliance company. Secondly, according to the specific case of HX appliance company, different tax planning schemes are put forward in two links of investment and financing, and the various schemes are compared and analyzed. The fourth part is divided into precautionary measures. The content of this chapter is mainly to analyze the risk of tax involved in HX appliance company, and put forward reasonable suggestions on the risks involved in the planning method of HX appliance from two aspects of investment and financing. The fifth part of the study enlightenment. The study of the whole text is summarized and the place to be improved is put forward. This paper holds that TV manufacturing enterprises can conduct legitimate and legal tax planning under the guidance of financial management theory level, filter out the optimal planning scheme in investment and fund raising activities, and reduce the tax burden level of TV manufacturing industry. At the same time, the feasibility of the viewpoint is verified through the specific case analysis of the tax planning of HX appliance company. The research makes it possible for similar electrical enterprises to draw up feasible tax planning methods from their own financial perspective and have realistic guidance significance.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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