DA发电公司企业所得税税务筹划研究
发布时间：2018-08-30 16:55
【摘要】：企业所得税税务筹划是纳税人在充分了解国家现行税收法规的前提下，为达到减轻税收负担和实现涉税零风险的目的，在合理合法的范围内，通过对自身的经济活动进行事先规划的行为。企业所得税是国家税务机关征收的一个主要税种，税负较重，企业应纳所得税额的多少，直接影响到公司净利润的多寡，和公司的切身利益休戚相关。本文立足于我国新企业所得税法，以DA发电公司的企业所得税税务筹划为主线，从税务筹划基础理论出发，通过研究当前我国企业所得税法的主要内容和政策要点，结合DA发电公司的实际情况总结出具体的税务筹划措施。 DA发电公司是一家从事火力发电生产的国有电力企业，地处新疆维吾尔自治区，主要收入来源于售电收入，其营业成本构成主要来自于燃煤支出，由于我国实行市场煤，计划电的政策，煤价近年来持续走高，导致电厂利润空间逐渐缩小，企业作为理性经济人，实现自身经营的最优化，合理减低成本非常必要，企业所得税作为公司运营成本的重要支出，，税负较重，对其进行税务筹划是降低成本的有效措施。 本文采用理论与实际相结合的方法，首先介绍DA发电公司的基本情况，所得税缴纳情况，对DA发电公司的应纳税所得额，费用管理现状以及目前享受企业所得税税收优惠情况进行分析，找出企业所得税税务筹划中存在的问题，最后在遵循企业会计准则的基础上，根据中华人民共和国企业所得税实施条例和税法相关规定制定出合理合法的税务筹划措施，具体包括收入，费用以及税收优惠政策三方面的内容，同时提出了企业所得税税务筹划中的注意事项。本文能够为DA发电公司顺利实现涉税零风险和税后利润最大化的税务筹划目标提供帮助。
[Abstract]:Tax planning of enterprise income tax is that taxpayers, on the premise of fully understanding the current state tax laws and regulations, in order to reduce the tax burden and achieve the goal of zero risk, within the scope of reasonable and legal, The act of planning one's economic activities in advance. Enterprise income tax is a major tax collected by the state tax authorities. The tax burden is heavy. The amount of income tax that enterprises should pay has a direct impact on the amount of net profits of the company and is closely related to the vital interests of the company. Based on the new enterprise income tax law of our country, taking the enterprise income tax planning of DA power generation company as the main line, starting from the basic theory of tax planning, this paper studies the main contents and policy points of the current enterprise income tax law of our country. Combined with the actual situation of DA power generation company, the specific tax planning measures are summarized. DA power generation company is a state-owned electric power enterprise engaged in thermal power generation production, which is located in Xinjiang Uygur Autonomous region. The composition of operating cost mainly comes from coal consumption. Because of the policy of market coal and planned electricity in our country, the coal price continues to rise in recent years, which leads to the reduction of profit space of power plant, and the enterprise as a rational economic person. It is necessary to realize the optimization of operation and reduce the cost reasonably. As an important expenditure of the company's operating cost, the enterprise income tax has a heavy tax burden, so the tax planning is an effective measure to reduce the cost. By combining theory with practice, this paper first introduces the basic situation of DA power generation company, the income tax payment, the taxable income amount of DA power generation company. The current situation of cost management and the current situation of enjoying the preferential tax of enterprise income tax are analyzed to find out the problems existing in the tax planning of enterprise income tax, and finally, on the basis of following the enterprise accounting standards, In accordance with the regulations of the people's Republic of China on the implementation of Enterprise income tax and the relevant provisions of the tax Law, it has worked out reasonable and legal measures for tax planning, which specifically include three aspects: income, expenses and preferential tax policies. At the same time, the paper puts forward the matters needing attention in the tax planning of enterprise income tax. This paper can help DA power generation company to realize the tax planning goal of tax zero risk and maximum profit after tax.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F426.61
本文编号：2213690
[Abstract]:Tax planning of enterprise income tax is that taxpayers, on the premise of fully understanding the current state tax laws and regulations, in order to reduce the tax burden and achieve the goal of zero risk, within the scope of reasonable and legal, The act of planning one's economic activities in advance. Enterprise income tax is a major tax collected by the state tax authorities. The tax burden is heavy. The amount of income tax that enterprises should pay has a direct impact on the amount of net profits of the company and is closely related to the vital interests of the company. Based on the new enterprise income tax law of our country, taking the enterprise income tax planning of DA power generation company as the main line, starting from the basic theory of tax planning, this paper studies the main contents and policy points of the current enterprise income tax law of our country. Combined with the actual situation of DA power generation company, the specific tax planning measures are summarized. DA power generation company is a state-owned electric power enterprise engaged in thermal power generation production, which is located in Xinjiang Uygur Autonomous region. The composition of operating cost mainly comes from coal consumption. Because of the policy of market coal and planned electricity in our country, the coal price continues to rise in recent years, which leads to the reduction of profit space of power plant, and the enterprise as a rational economic person. It is necessary to realize the optimization of operation and reduce the cost reasonably. As an important expenditure of the company's operating cost, the enterprise income tax has a heavy tax burden, so the tax planning is an effective measure to reduce the cost. By combining theory with practice, this paper first introduces the basic situation of DA power generation company, the income tax payment, the taxable income amount of DA power generation company. The current situation of cost management and the current situation of enjoying the preferential tax of enterprise income tax are analyzed to find out the problems existing in the tax planning of enterprise income tax, and finally, on the basis of following the enterprise accounting standards, In accordance with the regulations of the people's Republic of China on the implementation of Enterprise income tax and the relevant provisions of the tax Law, it has worked out reasonable and legal measures for tax planning, which specifically include three aspects: income, expenses and preferential tax policies. At the same time, the paper puts forward the matters needing attention in the tax planning of enterprise income tax. This paper can help DA power generation company to realize the tax planning goal of tax zero risk and maximum profit after tax.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F426.61
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