SG酒业有限责任公司税收筹划分析

发布时间：2018-05-20 20:35

本文选题：税收筹划 + 酒业企业　；参考：《辽宁大学》2014年硕士论文

【摘要】：自20世纪90年代中期，税收筹划的概念从西方引入我国，近几年得到了快速的发展，正日益受到广大纳税人的重视。伴随着我国市场经济体制的日益完善，企业作为市场的主体，其经营的目的是要实现企业的利润最大化。企业有许多方法来实现利润最大化，其中税收筹划是实现企业利润最大化目标的多种途径中非常重要而有效的途径之一。税收筹划是指，在市场经济的环境下，企业对其税收情况所开展的事前、事中的规划方案，其目的是为了降低税收负担，以期达到节税、避税的效果。税收筹划在帮助企业实现利润最大化的同时，还能提高企业的竞争力。对于白酒行业来说，它属于纳税税负较重的行业之一，除了同其他行业一样要缴纳增值税、企业所得税、城市维护建设税及教育费附加等税种以外，还要作为消费税的征税对象缴纳较高的消费税。根据2009年1月1日起正式实施的《中华人民共和国消费税暂行条例》中对于消费税的相关规定，白酒生产企业在生产白酒并出厂的环节要进行复合计税，即缴纳从价计征的20%和从量计征的每斤0.5元的白酒消费税。针对较重的消费税征收而言，酒类企业想要通过合法合规的税务筹划方法来降低税收负担的意愿更强。而且，针对现有税法而言，白酒企业还是存在税务筹划空间的。所以，针对白酒企业的税务筹划方案设立是有较大意义的。论文的研究方向是税收筹划，主要研究形式是以具体的案例分析为主，所选择的税收筹划对象是一家民营股份制酒类企业——SG酒业公司。论文根据SG酒业企业的实际情况，并且结合酒类企业普适的情况，根据现行有关税收法律法规，提出了针对SG酒业企业的具体的税收筹划方案，做出筹划效果评价，对筹划过程中可能存在的风险进行了分析并提出防范措施，最后对实施税收筹划方案前后的企业整体节税情况进行比较，并且对企业的税收筹划中普遍存在的问题给出了建议。论文是从以下几方面展开论述的：第一章是从案例企业SG酒业有限责任公司（以下简称：SG酒业公司）的基本情况入手。首先，细致研究了本企业的生产规模和经营情况。其次，对SG酒业公司的基本财务状况进行了分析，，主要包括：企业的销售收入（主营业务收入）、其他业务收入、生产成本、各种费用等。最后，详细列出了2013年SG酒业公司的各主要税种的纳税情况，主要包括：企业所得税、三大流转税、房产税、城市维护建设税及教育费附加。这些税种也是论文中税收筹划的主要方面。第二章是SG酒业公司税收筹划策略的具体方案。通过实行公司分离，组建企业集团化管理构架；实施并购战略；成立物业管理公司；固定资产的销售定价筹划；设备大修理等税收筹划策略的具体方案，对上文中所述的六个主要税种进行筹划。并且，分别对各个方案进行效果分析。第三章是SG酒业公司的税收筹划风险及防范。企业在进行税收筹划过程中是存在风险的。文章针对前一部分的筹划方案中可能存在的风险，提出了针对性的防范措施，以期望使筹划方案更加实际、可行。第四章是总体效果与建议。对实施税收筹划方案前后的企业整体节税情况进行比较，发现筹划效果明显，并且建议在税务筹划过程中应该注意信息收集的及时准确，税务筹划与企业发展、整体税负情况等方面的选择问题。
[Abstract]:Since the middle of the 1990s, the concept of tax planning has been introduced into China from the West and has been rapidly developed in recent years. It is being paid more and more attention by the taxpayers. With the increasingly perfect market economy system in China, as the main body of the market, the purpose of its operation is to maximize the profit of the enterprise. There are many methods for the enterprise. In order to maximize profits, tax planning is one of the most important and effective ways to achieve the goal of maximizing the profit of the enterprise. Tax planning refers to the plan of the enterprise in the environment of the market economy, in order to reduce the tax burden and to achieve tax saving. The effect of tax avoidance can help enterprises to maximize profits while improving their competitiveness.
For the liquor industry, it belongs to one of the industries with heavy tax tax. In addition to other industries, it should pay value-added tax, enterprise income tax, urban maintenance and construction tax and educational premium, and pay higher consumption tax as the object of consumption tax. According to the "Chinese people" in January 1, 2009, the Chinese people have been formally implemented. In the Provisional Regulations for the consumption tax of the Republic, the relevant provisions on the consumption tax should be made by the liquor making enterprises in the process of producing liquor and producing the factory, which is to pay 20% and 0.5 yuan per jin of liquor consumption tax. The intention of reducing the tax burden is stronger. Moreover, in view of the existing tax law, the liquor enterprises still have the space of tax planning. Therefore, it is of great significance to establish the tax planning scheme for liquor enterprises.
The research direction of the paper is tax planning, the main research form is based on specific case analysis. The selected tax planning object is a private joint-stock liquor enterprise, SG liquor company. The paper is based on the actual situation of SG liquor enterprises, and combined with the general conditions of liquor enterprises, according to the current relevant tax laws and regulations, The specific tax planning scheme for SG liquor industry is made, the evaluation of planning effect is made, the possible risks in the planning process are analyzed and the preventive measures are put forward. Finally, the overall tax saving situation of the enterprises before and after the implementation of the tax planning scheme is compared, and the common problems in the enterprise tax planning are given. The paper is discussed from the following aspects:
The first chapter begins with the basic situation of the case enterprise SG wine limited liability company (hereinafter referred to as SG liquor company). First, the production scale and operation situation of the enterprise are carefully studied. Secondly, the basic financial situation of the SG liquor company is analyzed, including the sales revenue of the enterprise (main business income), and other business. Income, production costs, various costs and so on. Finally, a detailed list of the main taxes of the SG liquor company in 2013, including the enterprise income tax, the three large circulation tax, the real estate tax, the urban maintenance and construction tax and the additional education fee. These taxes are also the main aspects of the tax collection in the paper.
The second chapter is the specific plan of the tax planning strategy of SG liquor company. Through the implementation of the company separation, the establishment of an enterprise group management framework, the implementation of the merger and acquisition strategy, the establishment of the Property Management Company, the sales pricing planning of fixed assets, the large equipment repair and other tax planning strategies, the six main taxes mentioned in the previous article are entered. Plan and analyze the effects of each plan separately.
The third chapter is the risk and prevention of the tax planning of SG liquor company. The enterprise has the risk in the process of tax planning. The article puts forward the pertinent precautions against the possible risks in the previous part of the plan, so as to make the plan more practical and feasible.
The fourth chapter is the overall effect and suggestion. Comparing the overall tax saving of the enterprises before and after the implementation of the tax planning scheme, it is found that the planning effect is obvious, and it is suggested that in the process of tax planning, we should pay attention to the timely and accurate information collection, the tax planning and the enterprise development, the overall tax negative situation and so on.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.82

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