HN高新技术企业经营阶段税收筹划分析
发布时间：2019-01-27 14:34
【摘要】：在全球经济下行经济形势严峻的情况下,科技驱动发展成为我国经济改革的新目标。本文先阐述了高新技术企业在经营过程中可行的一般筹划方式,分析历年来税收政策的变动对企业税负和会计管理制度的影响。以HN企业为例,对该中型高新技术企业的财务数据和现行筹划方案进行分析,提出企业在纳税时存在的对政策理解有误、财税核算不及时、管理不严谨等方面的问题;结合最新颁布的有关高新技术企业的税收优惠政策,给出以上问题解决方案的同时,进一步完善涉税事项,严格按照政策要求建立健全的管理制度,降低纳税筹划风险。并以该企业的涉税问题和实践方案总结出对一般性高新技术企业适用的理论方法和注意事项。税收筹划只是实现企业整体利益最大化的手段之一,在设计方案时除了分析现有情况下的节税效应和可行性,还应当综合考虑企业发展规划方向和承受风险能力,使税收筹划对企业的促进效益得到最大体现。
[Abstract]:In the severe economic situation of the global economic downturn, the development of science and technology has become a new goal of China's economic reform. This paper first expounds the feasible general planning methods in the course of operation of high-tech enterprises, and analyzes the influence of the changes of tax policies over the years on the tax burden and accounting management system of enterprises. Taking the HN enterprise as an example, this paper analyzes the financial data and current planning scheme of the medium-sized high-tech enterprise, and points out the problems existing in the tax payment of the enterprise, such as incorrect understanding of the policy, untimely accounting of finance and tax, and lax management, etc. In combination with the newly promulgated preferential tax policies for high-tech enterprises, this paper puts forward the solutions to the above problems, and at the same time, further consummates the tax-related matters, establishes a sound management system strictly in accordance with the policy requirements, and reduces the risk of tax planning. Based on the tax-related problems and practical schemes of the enterprise, this paper summarizes the theoretical methods and points for attention that are applicable to the general high and new technology enterprises. Tax planning is only one of the means to maximize the overall interests of the enterprise. Besides analyzing the tax saving effect and feasibility of the existing situation, tax planning should also take into account the direction of enterprise development planning and the ability to bear risks. So that tax planning to promote the maximum efficiency of the enterprise.
【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】：F812.42;F426.471;F406.7
本文编号：2416358
[Abstract]:In the severe economic situation of the global economic downturn, the development of science and technology has become a new goal of China's economic reform. This paper first expounds the feasible general planning methods in the course of operation of high-tech enterprises, and analyzes the influence of the changes of tax policies over the years on the tax burden and accounting management system of enterprises. Taking the HN enterprise as an example, this paper analyzes the financial data and current planning scheme of the medium-sized high-tech enterprise, and points out the problems existing in the tax payment of the enterprise, such as incorrect understanding of the policy, untimely accounting of finance and tax, and lax management, etc. In combination with the newly promulgated preferential tax policies for high-tech enterprises, this paper puts forward the solutions to the above problems, and at the same time, further consummates the tax-related matters, establishes a sound management system strictly in accordance with the policy requirements, and reduces the risk of tax planning. Based on the tax-related problems and practical schemes of the enterprise, this paper summarizes the theoretical methods and points for attention that are applicable to the general high and new technology enterprises. Tax planning is only one of the means to maximize the overall interests of the enterprise. Besides analyzing the tax saving effect and feasibility of the existing situation, tax planning should also take into account the direction of enterprise development planning and the ability to bear risks. So that tax planning to promote the maximum efficiency of the enterprise.
【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】：F812.42;F426.471;F406.7
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