S服饰股份有限公司税收筹划案例分析

发布时间：2018-05-11 11:27

本文选题：服饰企业 + 税收筹划　；参考：《广东财经大学》2017年硕士论文

【摘要】：税是企业的一项基本支出,其通过影响企业的营运成本,进而影响企业的最终利润。税收法律法规中存在的定义模糊区域和税法中的税收优惠政策,都给予了企业一定的税收筹划空间。企业可以通过对经济业务进行科学的筹划,降低企业的税负,提高企业的盈利水平。本文先对企业的税收筹划策略进行梳理,并以S服饰股份有限公司为案例,对S服饰股份有限公司的多项较为典型的经济活动提出税收筹划建议。希望本文能够为我国的服饰企业提供一定的税收筹划借鉴,对提高服饰企业的税收筹划能力有所帮助。希望我国的服饰企业能够通过合法合理的税收筹划,提升企业自身的营运能力和盈利能力,进一步提高企业的竞争力。本文共分为五章:第一章绪论,主要说明论文研究的背景和意义,国内外研究文献综述,研究方法,研究思路和创新点。第二章企业的税收筹划策略,对企业进行税收筹划可以采用的一般性策略进行梳理。第三章S服饰股份有限公司的税收筹划设计,在对S服饰股份有限公司企业基本情况、纳税基本情况进行阐述之后,对S服饰股份有限公司的典型涉税活动进行税收筹划,提出符合该企业的税收筹划建议。第四章进一步优化S服饰股份有限公司税收筹划的建议,针对S服饰股份有限公司税收筹划方案中可能存在的风险,提出进一步优化其税收筹划方案的建议。第五章研究结论与展望。对本文研究的全过程进行总结,并以此对服饰行业的税收筹划进行展望。
[Abstract]:Tax is a basic expenditure of an enterprise, which affects the operating cost of an enterprise and then affects the final profit of an enterprise. The vague definition of tax laws and regulations and the preferential tax policies in tax laws give enterprises some space for tax planning. Enterprises can make scientific planning of economic business, reduce the tax burden of enterprises, and improve the profit level of enterprises. This article first combs the enterprise's tax planning strategy, and takes S clothing Co., Ltd. as the case, puts forward the tax planning suggestion to many typical economic activities of S clothing Co., Ltd. I hope this article can provide certain tax planning reference for our clothing enterprises, and help to improve the tax planning ability of clothing enterprises. It is hoped that the clothing enterprises of our country can improve their own operating ability and profitability through legal and reasonable tax planning and further improve their competitiveness. This paper is divided into five chapters: the first chapter introduces the background and significance of the research, domestic and foreign literature review, research methods, research ideas and innovative points. In the second chapter, the general strategy of tax planning is analyzed. The third chapter is the tax planning design of S Apparel Co., Ltd., after expounding the basic situation of S Apparel Co., Ltd., the basic situation of tax payment, the typical tax-related activities of S Apparel Co., Ltd. A proposal for tax planning in line with the enterprise is put forward. The fourth chapter further optimizes the proposal of S Apparel Co., Ltd.'s tax planning, aiming at the possible risks in the tax planning scheme of S Apparel Co., Ltd., and puts forward some suggestions to further optimize its tax planning scheme. Chapter five: conclusions and prospects. This paper summarizes the whole process of the study, and looks forward to the tax planning of clothing industry.
【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】：F426.86;F406.7

【参考文献】