AT公司纳税筹划研究

发布时间：2018-01-29 00:42

本文关键词： 纳税筹划增值税筹划所得税筹划经济效益　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：税收是国家财政收入的主要来源和宏观调控的重要手段，是国家主权和权力的体现，而作为企业的经营者，关注的是如何使税后利润最大化。纳税筹划作为一种重要的节税手段，已经逐渐受到企业经营管理者的重视。在法律允许的范围内利用税法提供的优惠政策和适当的会计处理方法来获取经济利益是企业重要的一项财务管理活动。很多企业都已经通过纳税筹划减轻了企业的税收负担，为企业带来了可观的经济收益。企业开展纳税筹划研究不但可以提高企业的盈利能力，而且能够提高财税政策的有效性，推进依法治税，有助于国家对税收筹划的规范管理，提高法制水平。本文以AT公司为研究对象，采用理论研究与实证研究相结合的方法。首先，在总结国内外研究现状的基础上，对纳税筹划的概念、原则和纳税筹划基本技术进行了说明；其次，以AT公司为例，结合其具体情况进行税负分析，阐述了公司进行纳税筹划的必要性和可行性；然后，通过理论联系实际，紧密结合AT公司的具体经营业务，对主要所涉税种分别进行纳税筹划方案的设计，特别是增值税筹划和所得税筹划；最后，提出了确保企业纳税筹划方案能得以顺利实施的一系列保障措施。通过本文的撰写，帮助AT公司完善和明确企业下一步的纳税筹划方向，树立依法节税的观念，提高企业经济效益，，增强企业竞争力。同时也为其他类似企业在进行合法筹划、合理节税方面提供借鉴。
[Abstract]:Tax is the main source of national financial revenue and an important means of macro-control, is the embodiment of national sovereignty and power, and as the operator of enterprises. Focus on how to maximize after-tax profits. Tax planning as an important tax saving means. It is an important financial management activity to use the preferential policy provided by the tax law and appropriate accounting treatment method to obtain economic benefits. Many enterprises have lightened their tax burden through tax planning. The research of tax planning can not only improve the profitability of enterprises, but also improve the effectiveness of fiscal and tax policies, and promote the administration of taxes according to law. This will help the state to regulate the management of tax planning and improve the level of the legal system. In this paper, AT Company as the research object, using the combination of theoretical research and empirical research methods. First, on the basis of summarizing the domestic and foreign research status, the concept of tax planning. The principle and basic technology of tax planning are explained. Secondly, take AT Company as an example, combined with its specific situation to carry on the tax burden analysis, elaborated the company to carry on the tax payment planning the necessity and the feasibility; Then, through the combination of theory and practice, closely combined with AT company's specific business, the main tax categories are designed separately, especially value-added tax planning and income tax planning; Finally, it puts forward a series of safeguard measures to ensure the enterprise tax planning scheme can be implemented smoothly. Through the writing of this paper, it helps AT company to perfect and clarify the direction of tax planning for the next step of the enterprise. This paper sets up the idea of saving tax according to law, improves the economic benefit of enterprises and strengthens the competitiveness of enterprises. It also provides reference for other similar enterprises to carry out legal planning and reasonable tax saving.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.4;F812.42;F406.7

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