华电能源公司纳税筹划案例研究

发布时间：2018-04-20 02:24

本文选题：纳税筹划 + 营改增　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：目前,我国大部分企业通过避税筹划、节税筹划、转嫁筹划三种方式,对企业生产经营过程中产生的税目进行纳税筹划工作,而筹划的最终目标则是实现降本增效、提升经济利益。随着全面推开“营改增”试点,企业的税负产生了较大的变化,也对企业的纳税筹划工作提出了新的要求。本文选择全国极有威望的火力发电上市企业——华电能源公司为研究对象,通过文献搜索、实地面谈、对比分析等方法,深入了解其财务状况和税负情况,对其纳税筹划状况进行细致归类分析,并结合华电能源公司《关于做好营改增试点全面推开工作的通知》等相关文件资料,对公司纳税筹划进行了细致的调查,分析了公司的纳税筹划方案。但是也发现其存在不足,通过提出相应的建议以期指导该公司正确开展纳税筹划,促进企业合理安排涉及营改增事项、充分筹划可享受税收优惠,努力降低成本,全力提高未来新的盈利水平和企业整体市场竞争能力。全文内容分为六个部分:第一部分主要对文章的研究背景、研究目的和意义、国内外研究现状以及研究内容和方法进行了简要的概述。第二部分主要介绍了华电能源公司的基本情况和财务状况,对其纳税状况进行调查,并与同行业进行了税负水平的对比。第三部分结合华电能源公司纳税筹划的历程和财务状况,分析出纳税筹划的必要性和迫切性。总结出其纳税筹划的指导思想和目标,明确了纳税筹划方案。第四部分对其纳税筹划方案实施和效果的阐述。第五部分根据现存的纳税筹划问题,对华电能源公司纳税筹划工作提出改进建议,提出要明确纳税筹划要求、健全纳税筹划目标、完善纳税筹划方案,帮助企业完善纳税筹划方案,并提出建立相关保障机制,确保纳税筹划方案的切实可行性。第六部分主要是对全文的结论与展望。
[Abstract]:At present, most enterprises in our country carry out tax planning work through tax avoidance planning, tax saving planning and transfer planning, and the ultimate goal of planning is to reduce the cost and increase efficiency. Raising economic benefits. With the promotion of the pilot project of "business reform and increase", the tax burden of enterprises has changed greatly, and new requirements have been put forward for the tax planning of enterprises. In this paper, Huadian Energy Company, the most prestigious listed thermal power company, is chosen as the research object. By means of literature search, field interviews, comparative analysis and other methods, the financial situation and tax burden of Huadian Energy Company are deeply understood. Based on the detailed classification and analysis of the tax planning situation, and the relevant documents of Huadian Energy Company, such as the notice on promoting the pilot Project of Business Reform and increasing, and other relevant documents, the tax planning of the company is investigated in detail. The tax planning scheme of the company is analyzed. However, it is also found that there are shortcomings. By putting forward corresponding suggestions in order to guide the company to correctly carry out tax planning, to promote the rational arrangement of enterprises involved in business reform and increase, to fully plan that they can enjoy tax benefits and strive to reduce costs. Strive to improve the future of the new level of profit and the overall market competitiveness of enterprises. The content of this paper is divided into six parts: the first part gives a brief overview of the research background, research purpose and significance, domestic and foreign research status, research content and methods. The second part mainly introduces the basic situation and financial situation of Huadian Energy Company, investigates its tax status, and makes a comparison with the tax burden level of the same industry. The third part analyzes the necessity and urgency of tax planning according to the course and financial situation of Huadian Energy Company. The guiding ideology and goal of tax planning are summarized, and the scheme of tax planning is clarified. The fourth part expounds the implementation and effect of tax planning. The fifth part, according to the existing tax planning problems, puts forward some suggestions to improve the tax planning work of Huadian Energy Company, and puts forward the following suggestions: clarifying the tax planning requirements, perfecting the tax planning objectives, and perfecting the tax planning scheme. In order to ensure the feasibility of the tax planning scheme, this paper helps the enterprise to perfect the tax planning scheme, and puts forward the establishment of the relevant safeguard mechanism. The sixth part is the conclusion and prospect of the full text.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.2;F406.7

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