秦皇岛首钢板材有限公司纳税筹划研究

发布时间：2018-02-27 15:14

本文关键词： 纳税筹划增值税企业所得税小税种纳税风险　出处：《燕山大学》2013年硕士论文　论文类型：学位论文

【摘要】：本文研究的主要目的是在对首钢板材公司财务状态及涉税情况进行分析的基础上，在不违反国家法律、法规的前提下，对公司按税种做出纳税筹划方案，使企业的税收负担最优，以实现企业价值的最大化。随着生产规模和销售收入的不断增长，秦皇岛首钢板材有限公司面临着越来越多的发展问题，税负水平也随之增长，，必须设计并建立适合企业发展的纳税筹划方案。针对课题的特点，本文从系统论角度出发，采取综合分析与逻辑归纳相结合、图表分析、定量与定性相结合的方法，进行系统研究。首先，对纳税筹划研究的背景、意义进行了简要说明，并对国内外的发展及现状进行了简述，按照不同阶段对纳税筹划进行探讨，系统的阐述了其概念、特点、原则、方法、步骤等相关基础理论，为首钢板材公司制定纳税筹划方案提供了理论基础。其次，对首钢板材公司的基本情况进行了介绍，并从纳税的角度对首钢板材公司的内外部环境进行了分析，针对税收政策对企业生产经营方面所造成重大影响加以阐述，与此同时还深入分析首钢板材公司现阶段财务情况与涉税情况，为公司提出纳税筹划工作列明主要内容。再次，综合运用多种纳税筹划技术，区分不同税种，分别阐述了各税种下若干方面的筹划依据和筹划思路，根据首钢板材公司自身的实际情况，提出了与所享政策相对应的基本纳税筹划方案。最后，对纳税筹划风险的理论进行简述，指出了首钢板材公司自身存在的风险问题，并提出相应的防范措施，以确保纳税筹划方案可以顺利实施。
[Abstract]:The main purpose of this paper is to analyze the financial status and tax-related situation of Shougang sheet Company, and to make the tax planning plan for the company according to tax on the premise of not violating the national laws and regulations. With the continuous growth of production scale and sales income, Qinhuangdao Shougang sheet Co., Ltd. is faced with more and more problems of development, and the tax burden level also increases. It is necessary to design and establish a tax planning scheme suitable for the development of enterprises. According to the characteristics of the subject, this paper, from the point of view of system theory, adopts the methods of combining comprehensive analysis with logical induction, chart analysis, quantitative analysis and qualitative analysis. Carry on systematic research. First of all, the background and significance of the tax planning research are briefly explained, and the development and current situation at home and abroad are briefly described. According to the different stages of tax planning, the concept, characteristics, principles and methods of tax planning are systematically expounded. Steps and other related basic theories provide a theoretical basis for Shougang sheet metal company to formulate tax planning plan. Secondly, the basic situation of Shougang sheet Company is introduced, and the internal and external environment of Shougang sheet Company is analyzed from the perspective of tax, and the major impact of tax policy on the production and operation of the enterprise is expounded. At the same time, it also analyzes the present financial situation and tax-related situation of Shougang sheet Company, and lists the main contents of tax planning for the company. Thirdly, comprehensive use of a variety of tax planning technology, distinguish different types of taxes, respectively elaborated several aspects of the tax planning basis and planning ideas, according to the actual situation of Shougang sheet company itself, The basic tax planning scheme corresponding to the enjoying policy is put forward. Finally, the theory of tax planning risk is briefly described, and the risk problems existing in Shougang sheet metal company are pointed out, and the corresponding preventive measures are put forward to ensure that the tax planning scheme can be carried out smoothly.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F426.31

【参考文献】