价值链视角下融资租赁企业税务筹划研究

发布时间：2018-05-19 16:57

本文选题：税务筹划 + 价值链　；参考：《天津商业大学》2015年硕士论文

【摘要】：税务筹划是企业财务管理的重要组成部分,对其进行的理论研究应该呈现出一定的前瞻性。同时融资租赁业是政府近年来重点发展的行业之一,做好融资租赁企业的税务筹划有利于融资租赁企业更好地服务于实体经济。本文从价值链的全新视角出发,对融资租赁企业的各种活动进行了税务筹划分析,它不仅有助于税务筹划理论研究的发展和丰富,同时对于融资租赁企业的税务筹划实践具有非常重要的指导意义。本文以“营改增”与价值链理论深入企业管理为背景,首先对税务筹划理论和价值链理论进行了综合评述,而后梳理了我国融资租赁企业税务政策的演变历程和现行税务政策法规,归纳分析了基于价值链的税务筹划的含义与特点,最后重点通过从融资租赁企业的外部价值链(包含纵向价值链和横向价值链)和内部价值链(包含基本价值活动和辅助价值活动)中的税务筹划活动进行了具体的分析,比较了融资租赁企业各种税务筹划方案的税负差别、优点劣势,证实了在经济全球化的大环境下融资租赁企业从价值链的角度进行税务筹划的必要性和战略性。基于价值链的税务筹划就是从企业价值的角度出发,运用各种政策、方法对企业自身流程进行调整、组织结构进行改造,不仅对企业自身,也对其所在价值系统的整体税负事先进行全方位的规划,最终使得企业及其所在行业整体的价值达到最大的过程。该税务筹划理念将有助于融资租赁企业打开税务筹划思路、尽早走出税务改制困局,无疑对整个融资租赁行业的健康发展将起到巨大的促进作用。
[Abstract]:Tax planning is an important part of enterprise financial management. At the same time, the finance leasing industry is one of the key industries developed by the government in recent years. It is helpful for the financial leasing enterprises to serve the real economy better. From the perspective of the value chain, this paper analyzes the various activities of financial leasing enterprises in tax planning, which is not only helpful to the development and enrichment of the theoretical research of tax planning. At the same time, it has a very important guiding significance for the practice of tax planning of financial leasing enterprises. In this paper, the theory of tax planning and the theory of value chain are comprehensively reviewed in the background of "business reform and increase" and the theory of value chain deepening into enterprise management. Then combing the evolution of tax policy and current tax policies and regulations of financial leasing enterprises in China, the meaning and characteristics of tax planning based on value chain are summarized and analyzed. Finally, the paper analyzes the tax planning activities in the external value chain (including vertical value chain and horizontal value chain) and the internal value chain (including basic value activity and supplementary value activity) of the financial leasing enterprise. This paper compares the tax burden differences and advantages and disadvantages of various tax planning schemes of financial leasing enterprises, and proves the necessity and strategy of tax planning from the perspective of value chain in the context of economic globalization. The tax planning based on the value chain is to adjust the enterprise's own process and transform the organization structure, not only to the enterprise itself, but also to apply various policies and methods to the enterprise's value. The overall tax burden of its value system is planned in advance, which makes the whole value of the enterprise and its industry reach the maximum process. The idea of tax planning will help financial leasing enterprises to open up the thinking of tax planning and get out of the difficult situation of tax reform as soon as possible, which will undoubtedly play a great role in promoting the healthy development of the whole financial leasing industry.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275

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