上海ZX货运公司所得税税收筹划研究

发布时间：2018-05-23 18:28

本文选题：企业所得税 + 税收筹划　；参考：《广东财经大学》2016年硕士论文

【摘要】：企业所得税是对企业生产经营所得以及其他所得依法征收的一种税,与企业的经济利益密切相关。新《企业所得税法》实施以来,为企业所得税的税收筹划提供了新的空间和挑战。因此,如何合理充分利用所得税法规的现有税收优惠政策,减轻企业税收负担,增加企业经营效益,成为了每一个企业管理者需要谨慎考虑的因素,这就需要对企业所得税进行税收筹划。本文以上海ZX货运公司的所得税筹划为出发点,结合所得税筹划的技术和方法,对企业所得税筹划进行研究,试图寻求一种在现行法律框架下货运企业纳税人整体税负最小和企业综合价值最大的途径。在分析税收筹划的基本理论之后,首先分析了企业的所得税筹划现状以及筹划的可行性,然后从上海ZX货运公司的经营环节、投资环节、筹资环节开展对所得税的筹划,最后分析了筹划的涉税风险以及防范措施。本文的研究主要采用系统研究和个案分析法,把上海ZX货运公司放在所得税税务管理体系的基础上进行考查,在系统地分析了企业的所得税筹划路径及方法之后,通过具体案例的数据分析,对企业在经营、投资、筹资环节所涉及的所得税进行剖析,为企业提供了合理的所得税筹划方案,解决了企业在所得税筹划管理方面的疑问,实现了企业税收管理的目标。
[Abstract]:Enterprise income tax is a kind of tax levied according to the law on the income from enterprise production and operation and other income, which is closely related to the economic interests of the enterprise. Since the implementation of the new Enterprise income tax Law, it has provided a new space and challenge for the tax planning of enterprise income tax. Therefore, how to make full and reasonable use of the existing preferential tax policies of income tax regulations, lighten the tax burden of enterprises, and increase the operating efficiency of enterprises have become the factors that every enterprise manager needs to carefully consider. This needs to carry on the tax planning to the enterprise income tax. Based on the income tax planning of Shanghai ZX Freight Company and the technology and method of income tax planning, this paper studies the enterprise income tax planning. This paper attempts to find a way to minimize the overall tax burden of the taxpayers and the largest comprehensive value of the enterprise under the current legal framework. After analyzing the basic theory of tax planning, the present situation and feasibility of enterprise income tax planning are first analyzed, and then the income tax planning of Shanghai ZX Freight Company is carried out from the aspects of management, investment and financing. Finally, the paper analyzes the tax risk and preventive measures. This paper mainly uses the systematic research and the case analysis method, carries on the examination on the basis of the income tax administration system of Shanghai ZX freight company, after systematically analyzes the enterprise income tax planning path and the method, Through the data analysis of specific cases, this paper analyzes the income tax involved in the management, investment and financing of the enterprise, which provides a reasonable income tax planning scheme for the enterprise, and solves the problem of enterprise income tax planning management. The goal of enterprise tax management has been realized.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F540.58

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