关于A公司的企业所得税筹划研究

发布时间：2018-05-29 21:15

本文选题：电池组件 + 税收筹划　；参考：《安徽大学》2017年硕士论文

【摘要】：随着我国市场经济的发展,税收筹划对于一个企业的重要性也变得越来越突出。企业所得税税收筹划的最根本的目标是帮助企业实现企业价值的最大化,具体来说还包括实现降低企业税负,增加企业的税后利润,以及帮助企业获得资金的时间价值。正因为企业所得税筹划具有这样的作用,所以当今企业大多会对本企业的企业所得税进行税收筹划。企业所得税的税收筹划通常采取直接降低企业应交所得税额或间接递延所得税纳税义务的方式来实现企业价值的最大化。企业进行税收筹划除了给企业自身带来收益外,其税收筹划的方案也会成为税收筹划理论和实务研究的良好范例。作为国家重点扶持的新兴战略产业,光伏产业近年来处于快速发展的时期。2016年,全产业链光伏产品相较于2015年产销量大幅增加。光伏产业中中游产品的关键技术研发水平也有了显著地提高。在国家各项政策的支持下,光伏产业特别是其中游产业未来的发展前景良好。而主营业务为太阳能电池片和组件生产的A公司从2011年涉足光伏产业以来,在该产业中始终保持着领先地位。A公司自身技术研发水平较高,曾获得过多项研发技术的专利,参与过国家标准的制修。这使得A公司的电池片和组件的产品性能要高于同行业的产品,A公司在产品上的优势提高了 A公司太阳能电池片和组件的销售数量,增加了A公司的利润。但与此同时,A公司的企业所得税税负也会增加,这对于A公司未来的战略发展规划的推行即拓宽市场、增加市场份额会起到一定的阻碍作用。因此,企业税收负担和税收成本的降低,企业税后利润的增加对于企业的经营效益的提高以及企业的核心竞争能力的提升来说是十分必要的。为此,A公司需要对交纳的企业所得税进行税收筹划。A公司在企业所得税法律法规的基础上对A公司进行税收筹划能起到为企业节税的效果。同时,在一定程度上税收筹划所依据的税收法律法规也能反映国家制定的税收政策的导向,表明国家制定税收政策所要发挥的作用得以实现。本文从A公司进行企业所得税税收筹划的研究意义出发,对A公司企业所得税的筹划展开了探讨。通过对A公司的基本情况、B电池组件项目的情况、A公司的财务指标和税收优惠政策的阐述,得出了 A公司及其所开发的B电池组件项目应交企业所得税税负较重的结论。并指出了 A公司及其所开发的B电池组件项目应交企业所得税可能存在的税收筹划空间,通过对企业的收入、费用、经营活动等方面的筹划可以降低企业所得税税负。在此基础上,结合企业所得税法和A公司的基本现状以及《税收筹划业务规则》,以B电池组件项目为例,对B电池组件项目的收入、费用、经营活动、税收优惠政策进行了税收筹划。最后,本文对税收筹划中可能存在的问题一一进行了分析,并提出了解决这些问题的建议。
[Abstract]:With the development of market economy in China, the importance of tax planning for an enterprise has become more and more prominent. The most fundamental goal of enterprise income tax planning is to help the enterprise realize the maximization of the enterprise value, including the realization of reducing the tax burden of the enterprise, increasing the after-tax profit of the enterprise, and helping the enterprise to obtain the time value of the capital. Because the enterprise income tax planning has such a function, nowadays the enterprise most will carry on the tax plan to the enterprise income tax. The tax planning of enterprise income tax usually realizes the maximization of enterprise value by directly reducing the amount of income tax due or indirectly deferring the tax obligation of income tax. Besides bringing profit to the enterprise, the scheme of tax planning will become a good example of the theoretical and practical research of tax planning. As a new strategic industry supported by the state, photovoltaic industry is in a period of rapid development in recent years. In 2016, the production and sales of photovoltaic products in the whole industry chain increased significantly compared with 2015. The R & D level of the key technology in the middle reaches of photovoltaic industry has also been significantly improved. Supported by various national policies, photovoltaic industry, especially the Zhongyou industry, has a good prospect in the future. Company A, whose main business is solar cell chips and components, has always maintained a leading position in the photovoltaic industry since it entered the photovoltaic industry in 2011. A company has obtained many patents for R & D technology because of its high level of technical research and development. Participated in the national standard system revision. As a result, the performance of battery chips and components of A Company is higher than that of the products of the same industry. The advantages of A Company in products increase the sales quantity of solar cells and components of A Company, and increase the profit of Company A. But at the same time, the enterprise income tax burden of company A will also increase, which will hinder the implementation of company A's future strategic development plan, that is, broadening the market and increasing market share. Therefore, the reduction of tax burden and cost, and the increase of after-tax profits are very necessary for the improvement of business efficiency and the enhancement of the core competitiveness of enterprises. For this reason, Company A needs tax planning for the enterprise income tax paid. On the basis of the laws and regulations of the enterprise income tax, the tax planning of company A can play the effect of saving tax for the enterprise. At the same time, to a certain extent, the tax laws and regulations on which tax planning is based can also reflect the orientation of the tax policy formulated by the state, indicating that the role that the state has to play in making the tax policy can be realized. Starting from the significance of the research on the tax planning of company A, this paper probes into the planning of corporate income tax of company A. By expounding the basic situation of company A and the project of B battery module and the financial index and preferential tax policy of company A, it is concluded that company A and its B battery component project should be subject to heavy enterprise income tax. The paper also points out the possible tax planning space of company A and its B battery component project, which can reduce the tax burden of enterprise income tax through the planning of enterprise income, expenses, business activities and so on. On this basis, combined with the enterprise income tax law and the basic status of company A and the "business rules of tax planning", taking the B battery component project as an example, the income, expenses and business activities of the B battery component project are discussed. The preferential tax policy carried out tax planning. Finally, this paper analyzes the possible problems in tax planning, and puts forward some suggestions to solve these problems.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F406.7;F426.61

【参考文献】