X财产保险公司企业所得税税务筹划研究

发布时间：2018-05-24 12:49

本文选题：X财产保险公司 + 税务筹划　；参考：《辽宁大学》2017年硕士论文

【摘要】：税务筹划越来越受到我国企业的重视已成为不争的事实。为了达到利润最大化和提升自身综合实力的目的,大多数的金融企业逐渐认识到税务筹划的必要性,并已经开始实施了不同程度的税务筹划工作。本文通过运用理论加案例分析的方法,来研究我国财产保险公司税务筹划问题。不仅包含了总体上的税务筹划理论研究,也包含X财产保险公司的具体案例分析。作为财产保险公司所缴纳的主要税种,企业所得税和营业税不仅业务范围广,税基大,税额高,而且还有许多税收优惠政策,但只有企业所得税的税务筹划空间较大,对其进行筹划的效果必然会高于对其他税种的筹划。因此,本文对X财产保险公司的税务筹划主要是以企业所得税为主。本文首先简明扼要地阐述了 X财产保险公司税务筹划的背景及意义,以形成本文分析研究的理论基础。然后,通过从经营状况、财务状况和纳税状况这三个方面分析X财产保险公司的实际情况,发现其税收负担较重的事实,且仍有着进一步实施税务筹划的空间。接着,从公司整体利益最大化角度出发,送用各种可行的税务筹划方法并结合公司实际情况,从融资决策、固定资产修理、固定资产加速折旧政策、业务招待费、捐赠、企业所得税预缴方法、销售免税保险产品等角度进行研究,设计出了一整套具体税务筹划方案,并通过对比分析筹划前后公司纳税情况和利润情况选择最优的筹划方案,分析筹划的预期效果。其次,针对X财产保险公司税务筹划过程中可能出现的风险进行分析研究。最后,本文有针对性地提出了相应的防范税务筹划风险的对策。
[Abstract]:It is an indisputable fact that tax planning is paid more and more attention by enterprises in our country. In order to maximize profits and improve their comprehensive strength, most financial enterprises gradually realize the necessity of tax planning, and have begun to implement tax planning to varying degrees. This paper studies the tax planning of Chinese property insurance companies by means of theory and case study. Not only includes the overall tax planning theory research, but also includes X property insurance company specific case analysis. As the main taxes paid by property insurance companies, enterprise income tax and business tax not only have a wide scope of business, have a large tax base and have a high tax amount, but also have many preferential tax policies, but only the enterprise income tax has a large scope of tax planning. The effect of planning must be higher than that of other taxes. Therefore, the tax planning of X property insurance company is mainly based on enterprise income tax. In this paper, the background and significance of tax planning of X property insurance company are briefly expounded in order to form the theoretical basis of this paper. Then, by analyzing the actual situation of X property insurance company from three aspects of operating condition, financial condition and tax paying condition, the author finds out that the tax burden of X property insurance company is heavy, and there is still room for further implementation of tax planning. Then, from the point of view of maximizing the overall interests of the company, we use all kinds of feasible tax planning methods and combine the actual situation of the company, from the financing decision, fixed asset repair, fixed assets accelerated depreciation policy, business hospitality, donations, Based on the research on the methods of enterprise income tax prepayment and the sale of tax-free insurance products, a set of specific tax planning schemes are designed, and the optimal planning scheme is selected by comparing and analyzing the tax situation and profit situation of the company before and after the planning. Analyze the expected effects of planning. Secondly, the risk of X property insurance company in the tax planning process is analyzed and studied. Finally, this paper puts forward the corresponding countermeasures to prevent the risk of tax planning.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F842.3;F840.4

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