湖南国联4S汽车专营店增值税税收筹划问题研究

发布时间：2018-04-18 09:10

本文选题：4S汽车专营店 + 增值税　；参考：《西北农林科技大学》2013年硕士论文

【摘要】：近几年汽车行业的井喷式的迅猛发展，车市出现了供需两旺的良好势头。良好的发展前景也促使汽车销售行业主动提升自身形象，为消费者提供更周到细致的一条龙服务，来获取更多的经济效益，4S汽车专营店应运而生。掌握科学合法的税收筹划手段让汽车4S销售企业的资金发挥更大的收益，在市场经济的大潮中抵御风险，扬帆远航的这样一种方法也逐渐获得汽车4S销售企业的关注。但是，4S汽车专营店这类企业中，因为管理层及财务人员的素质等各方面因素，如对税收政策法规知之甚少，税收筹划的意识不强，概念混淆等现象，从而造成了企业税负偏高，经营风险突出等不利情况。如果该类企业能充分掌握熟悉相关税收法律法规，利用税收优惠条件和适应本企业实际经营状况的税收条款，，就可以达到减轻资金压力，改善企业经营管理，降低企业成本并获取利益，增强企业整体竞争力的目的。针对汽车4S销售企业的税收筹划现状及经营管理中存在的问题，本文选取这个行业中一大类税种---增值税，紧密结合当前我国的税收法律法规，通过对湖南省国联4S汽车专营店这个典型4S汽车销售企业的增值税筹划进行了实地调查，在查阅了大量国内增值税法律法规的基础上，将国联4S汽车专营店的日常经营活动进行逐一剖析，对目前汽车4S销售企业可以使用的一些增值税纳税筹划方法进行了比较详细的介绍，分析了日常经营业务中存在税收筹划的可能，提供了如何筹划的建议，并依照紧密当前的税收政策法规，详细阐述了企业采用或未采用此种筹划手段企业将获取怎么样的利益、面临什么样的风险。同时也通过以发放调查税收筹划知识问卷的形式，发现了该企业管理层及财务人员中存在税收筹划意识淡薄，税收筹划业务水平不高等一系列问题。然后针对该公司存在的这一系列问题提出一些自己的思考和建议，希望能在实施中给湖南国联4S专营店今后的发展带来一些帮助。
[Abstract]:With the rapid development of automobile industry in recent years, there is a good momentum of supply and demand in automobile market.Good development prospects also promote the auto sales industry to promote their own image, to provide more thoughtful and meticulous one-stop service for consumers, to obtain more economic benefits of 4S auto stores came into being.Mastering the scientific and legal means of tax planning makes the funds of the automobile 4S sales enterprises play a greater profit and resist the risks in the tide of market economy. The method of sailing in the long distance also gradually gets the attention of the automobile 4S sales enterprises.However, in such enterprises, such as the automobile exclusive store of 4S, the quality of management and financial personnel, such as little knowledge of tax policies and regulations, lack of awareness of tax planning, confusion of concepts, etc., has resulted in a high tax burden on the enterprise.Adverse conditions such as outstanding operational risks.If this kind of enterprise can fully grasp the relevant tax laws and regulations, make use of the preferential terms of tax revenue and the tax terms that adapt to the actual operating conditions of the enterprise, it can reduce the pressure on the capital and improve the management of the enterprise.Reduce the cost of enterprises and gain benefits, enhance the overall competitiveness of enterprises.In view of the present situation of tax planning and the problems existing in the operation and management of automobile 4S sales enterprises, this paper selects a large category of tax-value-added tax in this industry, closely unifies the current tax laws and regulations of our country.Based on the investigation of the VAT planning of the typical 4S auto sales enterprise in Hunan Province, the author has consulted a large number of domestic VAT laws and regulations.This paper analyzes the daily operating activities of 4S auto exclusive store, and introduces in detail some methods of VAT tax planning that can be used by automobile 4S sales enterprises at present.This paper analyzes on the possibility of tax planning in daily operation, provides some suggestions on how to plan, and, according to the current tax policies and regulations, expounds in detail what kind of benefits enterprises will gain by adopting or not adopting this planning method.What kind of risks are there?At the same time, by issuing the questionnaire of tax planning knowledge, a series of problems are found in the management and financial personnel of the enterprise, such as the weak consciousness of tax planning and the low level of tax planning business.Then in view of this series of problems of the company put forward some own thoughts and suggestions, hoping to bring some help to the future development of Hunan League of Nations 4S exclusive store in the implementation.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.471

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