湘瓷科艺公司税务筹划研究

发布时间：2018-03-24 00:31

本文选题：税务筹划　切入点：陶瓷生产行业　出处：《中南大学》2013年硕士论文

【摘要】：摘要：随着改革开放的深入和市场经济体制的日趋完善,企业间的竞争也越来越激烈,为了使企业在激烈的竞争中占据优势,企业需要降低各项经营成本以获得成本优势。税务成本作为企业经营不可避免的一项重要成本,直接影响了企业经营总成本的高低。为了降低企业的税务支出,税务筹划的运用已经越来越多地受到企业管理者的关注。税务筹划的经济效益使许多企业管理者趋之若骛,但不合理的筹划方案可能使企业得不偿失。如何在不触犯法律法规的前提下,尽可能地降低税务成本将是管理者需要面对的一大难题。近年来,我国对企业纳税筹划的研究日趋普遍和深入,但大部分研究近停留于理论层面,并没有行业针对性。本文针对陶瓷生产行业,以湘瓷科艺公司作为研究案例,通过对陶瓷生产行业的经营状况和税负特征以及湘瓷科艺公司的经营及纳税情况进行调查与分析,并根据湘瓷科艺公司的具体业务设计具有一定可行性的税务筹划方案,为该企业经管人员提供税务管理新思路,避免涉税风险,并为该行业管理者开展税务筹划活动提供现实可行的案例与样本。
[Abstract]:Abstract: with the deepening of reform and opening up and the increasingly perfect market economy system, the competition among enterprises is becoming more and more fierce, in order to make enterprises occupy the advantage in the fierce competition. Enterprises need to reduce their operating costs in order to obtain cost advantages. As an inevitable important cost, tax cost has a direct impact on the total operating cost of an enterprise. The use of tax planning has attracted more and more attention of enterprise managers. The economic benefits of tax planning have led many business managers to concentrate on it. However, unreasonable planning may outweigh the gain and loss of the enterprise. How to reduce the tax cost as far as possible without violating the laws and regulations will be a big problem that managers have to face. In recent years, the research on tax planning of enterprises in our country has become more and more common and thorough, but most of the studies remain in the theoretical level, and there is no industry pertinence. Based on the investigation and analysis of the management and tax burden characteristics of the ceramic production industry and the management and tax payment of the Xiang-porcelain Science and Art Company, and according to the specific business design of the Xiangzhou-Ceramics Technology Company, the tax planning scheme has certain feasibility. It provides a new idea of tax administration for the managers of the enterprise, avoids the risk of tax, and provides practical cases and samples for the managers of the industry to carry out tax planning activities.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F426.721

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