钛业公司税收筹划方案设计
发布时间：2018-11-25 20:23
【摘要】：任何国家的税法都存在筹划的空间,我国的税法也盖莫能论。在我国现行的各个税收实体法中,都规定了税收优惠政策,按照税收政策的指引,用足用好税收政策,就是基本的税收筹划,当然,依靠专业力量,通过会计政策以及其他相关政策与税收政策的配合协调使用,会产生更好的税收筹划效果,给企业带来丰硕的利润,这向来为企业所追求,也是我写作此文的目的。法律给出了税收筹划的空间。本文通过对我国税收筹划发展现状的分析,指出了影响税收筹划发展的原因。又通过税收筹划理论的探讨,阐明了税收筹划的可行性、原则的合理性、方法的操作性和实践的指导性。理论联系实际是解决问题的的基本原则。本文结合钛业公司实际,针对税收筹划存在的问题,制定了钛业公司的税收筹划方案,选择对企业影响较大的增值税、企业所得税、房产税和土地使用税作为重点实施税收筹划。其中：在增值税方面,以当期销税额-当期进项税额=当期应缴增值税为主线,围绕影响增值税额的因素为重点,制定了价外费用税收筹划、收入实现时点税收筹划、在建固定资产税收筹划、当期进项税额的筹划、混合销售与兼营行为的税收筹划等八个方案；在企业所得税方面,以收入总额-不征税收入-免税收入-各项扣除-以前年度亏损=应纳税所得额的计算公式为主线,以影响企业应纳税所得额的因素为重点,结合企业所得税法相关减免税优惠政策,制定了收入总额的税收筹划、不征税收入的筹划、业务招待费的筹划、广告费和业务宣传费的筹划、利用固定资产折旧年限的临界点和加速折旧法进行筹划、研究开发费税收筹划、新建环境保护、节能节水项目税收筹划等十六个方案。本文对实施效果进行了总结,肯定了减轻企业税负,提高企业效益的积极成果,坚定了继续从事税收筹划的信心,同时,为今后推进税务筹划事业进一步发展,提出了切实可行的建议和措施。
[Abstract]:There is room for planning in any country's tax laws. In our country's current substantive tax laws, tax preferential policies are stipulated. According to the guidance of tax policies, making good use of tax policies is the basic tax planning, of course, relying on professional strength. Through the coordinated use of accounting policies and other related policies and tax policies, it will produce better tax planning effect and bring great profits to enterprises, which has always been pursued by enterprises, and is also the purpose of my writing this article. The law gives room for tax planning. Based on the analysis of the present situation of tax planning in China, this paper points out the reasons that affect the development of tax planning. Through the discussion of tax planning theory, the feasibility of tax planning, the rationality of principle, the operation of method and the guidance of practice are expounded. Integrating theory with practice is the basic principle of solving problems. In this paper, considering the reality of the titanium industry company and aiming at the problems in tax planning, the author formulates the tax planning scheme of the titanium industry company, and selects the value-added tax and enterprise income tax, which have a great influence on the enterprise. Property tax and land use tax as the focus of tax planning. In the aspect of VAT, taking the amount of current sales tax-current income tax = the current VAT payable as the main line, and focusing on the factors affecting the VAT amount, the tax planning of the out-of-value expenses and the tax planning at the point when the income is realized have been formulated. Tax planning for fixed assets under construction, tax planning for the current income tax, tax planning for mixed sales and concurrent operations, etc. In the aspect of enterprise income tax, the main line is the calculation formula of total income, non-taxable income, tax-free income, deduction-loss of previous year = taxable income, and the factors that affect the taxable income of the enterprise. In combination with the preferential policies on tax reduction and exemption related to the enterprise income tax law, the tax planning of the total revenue, the planning of the non-taxable income, the planning of the business hospitality, the planning of the advertising expenses and the business propaganda expenses are formulated. By using the critical point of fixed assets depreciation and accelerated depreciation method, sixteen schemes, such as tax planning for development fee, new environmental protection and tax planning for energy saving and water saving project, are studied. This paper summarizes the effect of the implementation, affirms the positive results of lightening the tax burden of enterprises, improving the efficiency of enterprises, strengthening the confidence of continuing to engage in tax planning, and at the same time, further developing tax planning for the future. Some practical suggestions and measures are put forward.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.3
本文编号：2357277
[Abstract]:There is room for planning in any country's tax laws. In our country's current substantive tax laws, tax preferential policies are stipulated. According to the guidance of tax policies, making good use of tax policies is the basic tax planning, of course, relying on professional strength. Through the coordinated use of accounting policies and other related policies and tax policies, it will produce better tax planning effect and bring great profits to enterprises, which has always been pursued by enterprises, and is also the purpose of my writing this article. The law gives room for tax planning. Based on the analysis of the present situation of tax planning in China, this paper points out the reasons that affect the development of tax planning. Through the discussion of tax planning theory, the feasibility of tax planning, the rationality of principle, the operation of method and the guidance of practice are expounded. Integrating theory with practice is the basic principle of solving problems. In this paper, considering the reality of the titanium industry company and aiming at the problems in tax planning, the author formulates the tax planning scheme of the titanium industry company, and selects the value-added tax and enterprise income tax, which have a great influence on the enterprise. Property tax and land use tax as the focus of tax planning. In the aspect of VAT, taking the amount of current sales tax-current income tax = the current VAT payable as the main line, and focusing on the factors affecting the VAT amount, the tax planning of the out-of-value expenses and the tax planning at the point when the income is realized have been formulated. Tax planning for fixed assets under construction, tax planning for the current income tax, tax planning for mixed sales and concurrent operations, etc. In the aspect of enterprise income tax, the main line is the calculation formula of total income, non-taxable income, tax-free income, deduction-loss of previous year = taxable income, and the factors that affect the taxable income of the enterprise. In combination with the preferential policies on tax reduction and exemption related to the enterprise income tax law, the tax planning of the total revenue, the planning of the non-taxable income, the planning of the business hospitality, the planning of the advertising expenses and the business propaganda expenses are formulated. By using the critical point of fixed assets depreciation and accelerated depreciation method, sixteen schemes, such as tax planning for development fee, new environmental protection and tax planning for energy saving and water saving project, are studied. This paper summarizes the effect of the implementation, affirms the positive results of lightening the tax burden of enterprises, improving the efficiency of enterprises, strengthening the confidence of continuing to engage in tax planning, and at the same time, further developing tax planning for the future. Some practical suggestions and measures are put forward.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.3
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