FG制衣有限公司税收筹划研究
发布时间：2018-08-16 13:43
【摘要】：全球一体化进程所带来的意义深远，市场竞争日趋激烈。这种竞争的白热化不仅存在于国内市场，在国际市场中表现得更为明显。制衣业可以说是我国最早进入全球经济圈的行业之一，，这些年来一直处于蓬勃的发展态势中，而且我国政府也为制衣行业提供多方面的支持，鼓励其出口，拓展国际市场。从企业的角度来说，参与国际贸易是一种必然的趋势。为了在国际竞争中增加砝码，多角度、多渠道的开源节流以实现企业价值最大化是其生存发展的必由之路。制衣行业企业的贸易方式多以进料加工、来料加工为主，主要为港澳台投资、合资办厂，不同程度的存在关联交易、利润转移等情况，这也是企业最主要的税收筹划策略。但是这种税收筹划方案存在不合理之处，极有可能面临较大的税收筹划风险。本文将针对企业税收筹划在我国的发展现状，紧密结合我国税收法律法规背景，充分学习和吸收国内外的优秀成果，通过选取制衣行业中的一个典型企业——FG制衣有限公司，分析实际案例，探讨企业税收筹划方案的制定，规避税收筹划风险，以达到节税的目的；同时也丰富我国税收筹划的理论研究，构建健康的税制环境，实现企业和政府双赢的局面。
[Abstract]:The global integration process brings profound significance, the market competition is becoming increasingly fierce. This fierce competition exists not only in the domestic market, but also in the international market. Garment industry can be said to be one of the earliest industries in China to enter the global economic circle. In recent years, the clothing industry has been in a vigorous development trend, and our government also provides various support for the garment industry, encourage its exports, and expand the international market. From the perspective of enterprises, participation in international trade is an inevitable trend. In order to increase the weight in the international competition, it is the only way for its survival and development to realize the maximization of enterprise value by increasing the income and reducing the expenditure from many angles and channels. The trade mode of the garment industry enterprises is mainly the processing of incoming materials and the processing of raw materials, mainly for the investment of Hong Kong, Macao and Taiwan, the joint venture plant, the existence of related party transactions in different degrees, the profit transfer and so on. This is also the most important tax planning strategy for the enterprises. However, this kind of tax planning scheme is unreasonable, and it is likely to face greater risk of tax planning. This article will aim at the enterprise tax planning in our country's development present situation, closely unifies our country tax law and the rule background, fully studies and absorbs the domestic and foreign outstanding achievement, through selects a typical enterprise in the clothing industry-FG clothing Co., Ltd. This paper analyzes the actual cases, probes into the formulation of the enterprise tax planning scheme, avoids the risk of tax planning, in order to achieve the purpose of saving tax, at the same time, it also enriches the theoretical research of tax planning in our country, and constructs a healthy tax system environment. To achieve a win-win situation between the enterprise and the government.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.86
本文编号：2186158
[Abstract]:The global integration process brings profound significance, the market competition is becoming increasingly fierce. This fierce competition exists not only in the domestic market, but also in the international market. Garment industry can be said to be one of the earliest industries in China to enter the global economic circle. In recent years, the clothing industry has been in a vigorous development trend, and our government also provides various support for the garment industry, encourage its exports, and expand the international market. From the perspective of enterprises, participation in international trade is an inevitable trend. In order to increase the weight in the international competition, it is the only way for its survival and development to realize the maximization of enterprise value by increasing the income and reducing the expenditure from many angles and channels. The trade mode of the garment industry enterprises is mainly the processing of incoming materials and the processing of raw materials, mainly for the investment of Hong Kong, Macao and Taiwan, the joint venture plant, the existence of related party transactions in different degrees, the profit transfer and so on. This is also the most important tax planning strategy for the enterprises. However, this kind of tax planning scheme is unreasonable, and it is likely to face greater risk of tax planning. This article will aim at the enterprise tax planning in our country's development present situation, closely unifies our country tax law and the rule background, fully studies and absorbs the domestic and foreign outstanding achievement, through selects a typical enterprise in the clothing industry-FG clothing Co., Ltd. This paper analyzes the actual cases, probes into the formulation of the enterprise tax planning scheme, avoids the risk of tax planning, in order to achieve the purpose of saving tax, at the same time, it also enriches the theoretical research of tax planning in our country, and constructs a healthy tax system environment. To achieve a win-win situation between the enterprise and the government.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.86
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