DH公司企业所得税税收筹划研究

发布时间：2018-01-10 11:01

本文关键词：DH公司企业所得税税收筹划研究　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着改革开放日益发展,我国的法治社会环境日益完善,税收已经贯穿社会经济活动的始末,使企业所得税筹划日益完善,企业所得税筹划得到了企业的广泛认同,税收筹划理论越来越多地广泛应用于企业的生产、经营和投资过程中,公司的企业所得税筹划也越来越受到重视。企业进行税收筹划不仅可以带来公司的稳定发展,也有利于推动国民经济的发展,对市场经济的发展有重大的影响作用。企业所得税是我国的主体税种之一,通过税收筹划可以合法地减少企业的所得税额,降低税收负担,增加企业税后利润,实现企业收益与税负之间的平衡,有效提高企业财务管理水平。本研究通过梳理国内外学者研究成果;在此基础上以DH公司的实际情况作为案例进行分析;通过定性和定量相结合的研究方法,探索DH公司的企业所得税管理现状,找出DH公司当前纳税中筹资环节、经营环节和投资环节存在的问题。根据这些问题,结合DH公司纳税较高、税负重且利润低的情况,设计DH公司税收筹划方案,并针对税收筹划的风险,提出应进行风险控制。本研究以DH公司作为个案进行研究,通过对DH公司进行科学合理而有效的税收筹划,降低DH公司的经营成本,实现DH公司经济利益最大化;提高DH公司的财务管理水平,促进财务管理规范化、系统化,获得有效地节税利益,使DH公司充分利用各项税收优惠政策,调整生产布局,实现DH公司的优化升级和可持续发展。
[Abstract]:With the development of reform and opening up, the social environment of the rule of law in our country is becoming more and more perfect, and tax has been running through the beginning and end of social economic activities, which makes the enterprise income tax planning more and more perfect. Enterprise income tax planning has been widely recognized by enterprises, tax planning theory is more and more widely used in the production, management and investment process of enterprises. The enterprise income tax planning is paid more and more attention. The enterprise tax planning can not only bring the stable development of the company, but also help to promote the development of the national economy. Enterprise income tax is one of the main types of tax in our country. Through tax planning, we can legally reduce the amount of income tax, reduce the tax burden and increase the after-tax profits of enterprises. To achieve the balance between corporate income and tax burden, effectively improve the level of corporate financial management. On this basis, the actual situation of DH company as a case analysis; By combining qualitative and quantitative research methods, this paper explores the current situation of DH company's enterprise income tax management, and finds out the financing link of DH company's current tax payment. According to these problems, according to these problems, combining DH company with high tax, heavy tax burden and low profit, design DH company tax planning scheme, and aim at the risk of tax planning. This study takes DH Company as a case study, through scientific and effective tax planning to DH Company, to reduce the operating cost of DH Company. To maximize the economic benefits of DH company; Improve DH company's financial management level, promote financial management standardization, systematization, obtain effective tax saving interest, make DH company make full use of all kinds of tax preferential policies, adjust production layout. Realize DH company's optimization upgrade and sustainable development.
【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】：F812.42;F426.82;F406.7

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