HS酒业股份有限公司税务筹划研究

发布时间：2018-06-20 00:56

本文选题：HS酒业股份有限公司 + 筹划方案　；参考：《辽宁大学》2017年硕士论文

【摘要】：我国经济发展进入新常态,社会主义市场经济与我国的国情越来越契合,经济体制改革在稳步推进,国家出台大量优惠政策鼓励创业,大批新鲜血液涌入市场,为市场经济带来新的活力。像HS酒业股份有限公司这样的老牌企业,想要在激烈的市场竞争中谋得发展,以适应更加复杂多变的市场形势,在不断进行产品创新和结构转型的过程中,也要注重成本的控制,为企业创造更多的竞争优势。很多企业都在压缩经营成本上投入了大量精力,以追求更多利益,在内部成本可压缩空间逐渐降低的情况下,越来越多的企业开始转向外部成本的降低,比如税负,其数额与企业利润存在显著相关性。因此,越来越多的企业开始进行税务筹划,通过对企业的生产经营以及投资筹资等环节的涉税事项进行预先的设计和筹划,以此来降低企业税收负担,实现企业价值的最大化。尤其是对于HS酒业股份有限公司所处的白酒行业来说,属于国家限制发展的行业,税负较重,更需要进行税务筹划来减轻企业税负,降低成本。本文以HS酒业股份有限公司为研究对象,依据税务筹划的基本原理,在对HS酒业股份有限公司各项财务状况以及纳税情况进行分析的基础上,按照税务筹划的一般原则,结合我国的税收政策和法律法规,对HS酒业股份有限公司生产经营以及投资筹资等各个环节的主要涉税事项提供了一系列税务筹划方案,并对各个方案进行比较,选出最优筹划方案。同时,对HS酒业股份有限公司在税务筹划工作中可能面临的风险进行了分析,并针对风险提出防范和应对措施,希望通过这些方面的举措,更好地改善HS酒业股份有限公司的税务筹划工作,更好促进HS酒业股份有限公司在市场经济大潮中获取竞争优势,从而实现健康、可持续发展。
[Abstract]:China's economic development has entered a new normal. The socialist market economy is more and more in line with our country's national conditions. The reform of the economic system is progressing steadily. The state has issued a large number of preferential policies to encourage entrepreneurship, and a large number of fresh blood have poured into the market. Bring new vigor to market economy. Established enterprises such as HS Wine Co., Ltd. want to develop in the fierce market competition in order to adapt to the more complex and changeable market situation, in the process of continuous product innovation and structural transformation. Also should pay attention to cost control, for enterprises to create more competitive advantages. Many enterprises have invested a great deal of energy in reducing operating costs in order to pursue more benefits. With the reduction of the compressible space of internal costs, more and more enterprises begin to turn to the reduction of external costs, such as the tax burden. There is a significant correlation between the amount and the profit of the enterprise. Therefore, more and more enterprises begin to carry out tax planning, through the production and management of enterprises and investment financing and other aspects of the tax matters of the design and planning in advance, in order to reduce the tax burden of enterprises, to maximize the value of enterprises. Especially for the liquor industry of HS Liquor Co., Ltd., it belongs to the industry that the state restricts the development, the tax burden is heavy, and the tax planning is needed to lighten the tax burden and reduce the cost of the enterprise. Based on the basic principles of tax planning and the analysis of the financial situation and tax situation of HS Liquor Co., Ltd., this paper takes HS Liquor Co., Ltd as the research object, according to the general principles of tax planning. In combination with the tax policy and laws and regulations of our country, this paper provides a series of tax planning schemes for the production and operation of HS Liquor Co., Ltd., as well as the main tax-related items such as investment and financing, and compares them with each other. Choose the best plan. At the same time, the paper analyzes the risks that HS Liquor Co., Ltd. may face in the tax planning work, and puts forward some measures to prevent and deal with the risks, hoping to adopt these measures. Better improve the tax planning of HS Liquor Co., Ltd., and promote HS Wine Company to gain competitive advantage in the market economy, so as to realize healthy and sustainable development.
【学位授予单位】：辽宁大学
【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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