基于供应链视角的A集团税务筹划研究

发布时间：2018-02-03 03:43

本文关键词： 供应链税务筹划企业价值最大化　出处：《河北工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：21世纪是全球化和网络化的时代，在全球化竞争的背景下，企业间的竞争越来越激烈，利润空间越来越小，企业间竞争由“单一企业竞争”向“整个供应链竞争”转化。企业要想在全球范围内保持竞争优势，不仅要考虑自身利益，还要将自身置于整个供应链之中去考量，与供应链上的其他企业合作，以实现整个供应链整体价值最大化。同样企业的税务筹划已不能仅局限于自身利益，，而应当考虑供应链上下游企业利益，追求整个供应链系统的价值最大化。传统单税种、单环节的税务筹划理念已经远远不能满足企业的需要，在毕马威举办的转让定价筹划研讨会上，毕马威中国主管合伙人池澄曾表示：“企业在进行跨国经营时，如果能够在业务变化的流程中优化税负，就可以使企业集团供应链的总体价值达到最大化。这就是当前国际上最为流行的税务筹划新理念——结合企业的供应链进行税务筹划。”基于供应链视角的税务筹划更强调多税种、多环节、全流程的协调。本文以A集团为例，进行基于供应链视角的税务筹划研究。首先介绍了税务筹划与供应链的基本理论，并将供应链管理与税务筹划有机的结合起来，阐述基于供应链视角的税务筹划理论。然后介绍了A集团基本情况及税务筹划现状，在分析A集团的整体供应链特点基础上，对A集团供应链上的投资、采购、生产、销售等经营环节进行深入研究，针对存在的问题，提出切实可行的税务筹划方案。该方案实施后不仅可以降低A集团整体税负，还有助于A集团设计更加有效的供应链系统，提高供应链整体运行效率，增强A集团整体竞争力，从而最终实现A集团整体价值最大化的目标。同时希望本文的研究对相似企业集团能够有一定借鉴意义。
[Abstract]:The 21st century is the era of globalization and networking . In the context of globalization competition , the competition between enterprises is becoming fiercer and fiercer . The competition among enterprises is transformed from " single enterprise competition " to " whole supply chain competition " . Traditional single - tax , single - link tax planning concept is far from meeting the needs of enterprises , at the transfer pricing planning workshop held in Biomyl , the overall value of the supply chain of the enterprise group can be maximized if the enterprise is able to optimize the tax in the process of business change . This is the most popular tax planning new idea in the world as well as the tax planning of the supply chain of the enterprise . This paper , taking the group A as an example , carries out the research on the tax planning based on the supply chain angle of view . Firstly , it introduces the basic theory of the tax planning and supply chain , and puts forward the tax planning theory based on the supply chain perspective . After the implementation of the scheme , the paper puts forward the feasible tax planning scheme . After the implementation of the scheme , it also helps the A group to design more effective supply chain system , improve the overall operation efficiency of the supply chain and enhance the overall competitiveness of the Group A , and finally realize the goal of maximizing the overall value of the Group A .

【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.8

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