湖南电广传媒股份有限公司税收负担分析与优化

发布时间：2018-01-17 19:03

本文关键词：湖南电广传媒股份有限公司税收负担分析与优化　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收负担问题是制定税收政策和制度的重要依据，已成为理论研究和实践工作中的重要议题。税收负担的高低对公司的发展具有重要的意义，不仅关系到公司后续发展壮大甚至影响行业的发展。湖南电广传媒股份有限公司作为全国文化传媒公司30强和湖南文化传媒公司30强，其税收负担状况在一定程度上可以反映整个文化传媒行业的税收负担现状，因此，研究湖南电广传媒股份有限公司的税收负担问题具有重要意义。从已有的研究来看主要从宏观角度来研究税收负担，从微观角度分析税收负担的较少。本文从微观角度出发，以文化传媒公司增值税、营业税和所得税为研究内容，以近6年来湖南电广传媒股份有限公司税收负担为研究对象，采用定量计算和比较分析相结合的方法，对湖南电广传媒股份有限公司的税收负担进行了较为全面和深入的分析，较为客观分析和评价湖南电广传媒股份有限公司税收负担水平并提出了降低该公司税收负担的建议。本文的基本思路是：首先是对文化传媒公司税收负担理论分析，包括文化传媒公司的特质和理论模型分析。接着，湖南电广传媒股份有限公司的概况，了解湖南电广传媒股份有限公司经营情况。其次，从营业税税收负担、所得税税收负担和增值税税收负担入手，分析湖南电广传媒股份有限公司的税收负担，并与同行业上市公司的税收负担水平比较，分析得到湖南电广传媒股份有限公司税收负担存在的问题及原因。最后，提出在相同税制环境下，湖南电广传媒股份有限公司要积极进行所得税和营业税税务筹划、协调好同税务机关的关系，以降低税收负担，，促进公司绩效的提高。
[Abstract]:Tax burden is an important basis for the formulation of tax policies and systems, and has become an important issue in theoretical research and practical work. The level of tax burden is of great significance to the development of the company. It is not only related to the subsequent development of the company or even affect the development of the industry. Hunan TV & Broadcast Intermediary Co., Ltd. as a national cultural media company 30 strong and Hunan cultural media company 30. To some extent, its tax burden can reflect the present situation of the tax burden of the whole cultural media industry. Therefore, it is of great significance to study the tax burden of Hunan TV & Broadcast Intermediary Co., Ltd. From the existing research point of view mainly from the macro perspective to study the tax burden, from the micro perspective of the tax burden less. This article from the micro point of view, cultural media companies value-added tax. Business tax and income tax as the research content, take the tax burden of Hunan TV & Broadcast Intermediary Stock Co., Ltd. as the research object in the past 6 years, adopt the method of combining quantitative calculation and comparative analysis. The tax burden of Hunan TV & Broadcast Intermediary Co., Ltd. is analyzed comprehensively and deeply. This paper objectively analyzes and evaluates the tax burden level of Hunan TV & Broadcast Intermediary Co., Ltd., and puts forward some suggestions to reduce the tax burden of Hunan TV & Broadcast Intermediary Co., Ltd. The basic ideas of this paper are as follows: firstly, the theoretical analysis of the tax burden of the cultural media company, including the characteristics and theoretical model of the cultural media company. Then, the general situation of Hunan TV & Broadcast Intermediary Co., Ltd. Secondly, from the business tax burden, income tax burden and value-added tax burden, the tax burden of Hunan TV & Broadcast Intermediary Co., Ltd. is analyzed. Compared with the level of tax burden of listed companies in the same industry, this paper analyzes the problems and causes of the tax burden of Hunan TV & Broadcast Intermediary Co., Ltd. Finally, it puts forward that under the same tax system environment. Hunan TV & Broadcast Intermediary Co., Ltd. should actively carry out tax planning of income tax and business tax, coordinate the relationship with tax authorities, reduce the tax burden and promote the improvement of company performance.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G206-F;F812.42

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