营改增背景下S公司的税收筹划研究

发布时间：2018-03-07 02:00

本文选题：税收筹划　切入点：税收风险　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：2016年5月1日起,财政部联合国家税务总局颁布了新的文件——《关于全面推开营业税改征增值税试点的通知》,其编号是财税[2016]36号。它的出台表示在我国的多个行业开始营改增变革,其中不但有建筑业、房地产行业,还有第三产业的生活服务业等,这一变革在国内展开,这意味着营改增试点已经进入实质性实施阶段。对房地产企业而言,营改增不仅仅是税种发生变化,纳税人身份、纳税地点、税额计算、纳税申报、会计核算、税收征管模式和环境、供应商管理、发票管理、工程承包模式的选择等诸方面都将发生重大变化,所面临的税收风险尤其是刑事风险急剧上升。在此基础上,为实现企业利润、权益的最大化,房地产企业进行税收筹划势在必行。既要先行统筹税收的经济事项,也要独立自主、灵活运用税法赋予的权利。常见的企业税收筹划手段无非是从筹划内容及筹划手段着手,但无论以哪一方面作为着力点,都是企业日常财务管理的重要组成部分,最终的总目标都是应该服从于企业总的财务管理目标。首先,税收筹划不是单纯的节税,而是统观全局做出的一种决策。在企业日常财务管理中,收入和成本是两大主要组成部分,成本的核算与规划更是其中的重要组成部分。其次,税收筹划的主要内容是对企业的日常经济业务和行为的涉税事项进行的筹划,实现企业价值最大化则是企业的所有经济业务和行为的共同目标。最后,税收筹划的实现主要通过财务指标来衡量。为了帮助房地产企业准确把握营改增方案的核心内容,解决实际操作中的难点疑点,有效防范和控制涉税风险,实现理性税收筹划,顺利平稳实施营改增,提高企业经济效益,本文选取S公司为研究对象,第一章总结了本文的研究背景,分析了其研究意义,做了详细的文献综述,提出本文的研究内容;第二章对税收筹划的含义及原则进行阐述;第三章对S公司的纳税情况、税收筹划现状及税收筹划空间进行简单分析;第四章对S公司的税收筹划及风险分析进行阐述;第五章选取尚东珑城这一具体项目进行方案设计。通过对具体项目的税收筹划方案的研究与设计,可为S企业节约税收上百万元,并且可以为刚接触增值税,对增值税税收政策及计税方法掌握并不熟练的同类型企业提供税收筹划方案的参考。
[Abstract]:Since May 1st 2016, The Ministry of Finance, in conjunction with the State Administration of Taxation, promulgated a new document, "Circular on the introduction of the Business tax and VAT pilot Project", which is numbered Finance and tax [2016] 36. Its introduction indicates that many industries in our country are beginning to reform and reform. Among them are not only the construction industry, the real estate industry, but also the life service industry of the tertiary industry. This reform has been carried out in China, which means that the pilot project of camp reform has entered the substantive implementation stage. For real estate enterprises, The change of tax is not only the change of tax types, but also the identity of the taxpayer, the place of payment, the calculation of tax amount, the tax declaration, the accounting, the mode and environment of tax collection and management, the management of suppliers, the management of invoices, The choice of project contracting mode will change greatly, and the tax risk, especially the criminal risk, will rise sharply. On this basis, in order to maximize the profits and interests of the enterprise, It is imperative for real estate enterprises to carry out tax planning. They should not only plan the economic matters of taxation first, but also independently and flexibly apply the rights conferred by the tax law. The common means of tax planning for real estate enterprises are nothing more than the contents and means of tax planning. However, no matter which aspect to focus on, it is an important part of the daily financial management of an enterprise, and the ultimate overall goal is to serve the overall financial management objectives of an enterprise. First, tax planning is not a simple tax saving. In the daily financial management of enterprises, income and cost are two major components, cost accounting and planning is an important part. The main content of tax planning is to plan the daily economic business and tax-related matters of the enterprise, and to maximize the value of the enterprise is the common goal of all the economic business and behavior of the enterprise. The realization of tax planning is mainly measured by financial indicators. In order to help the real estate enterprises accurately grasp the core contents of the camp reform scheme, solve the difficult and doubtful points in the actual operation, effectively prevent and control the tax risk, and realize rational tax planning, This paper chooses S Company as the research object, the first chapter summarizes the research background of this paper, analyzes its research significance, makes a detailed literature review, and puts forward the research content of this paper. The second chapter expounds the meaning and principle of tax planning; the third chapter analyzes the tax situation of S company, the present situation of tax planning and the space of tax planning; the 4th chapter expounds the tax planning and risk analysis of S company; Chapter 5th selects Shangdong long City as a specific project to carry out the project design. Through the research and design of the tax planning scheme of the specific project, it can save millions of yuan in tax revenue for S enterprises, and it can be added tax for the new contact. To the value-added tax tax policy and the tax planning method master not skilled the same type enterprise to provide the tax planning plan the reference.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.92;F406.7

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