x商业银行税务筹划问题研究

发布时间：2018-05-24 16:05

本文选题：商业银行 + 税务筹划　；参考：《辽宁大学》2014年硕士论文

【摘要】：追求利润的最大化是每个企业的目标和归宿，而税收直接影响着成本，进而影响着企业的利润水平。我们知道，在激烈的市场竞争中，企业只有以最小的成本来获取最大的利润，才能在市场竞争中取得胜利。所以，越来越多的企业管理者开始从税收筹划入手，期望在不违背税法的前提下尽可能多的减轻自身的税收负担。税收筹划目前在国际上非常普遍，国外企业一般都通过采取税收筹划、合理避税的手段来在竞争中取得优势。商业银行是自主经营、自负盈亏的金融机构，它的成本和利润和其他企业一样，也要受到税收负担的影响和制约。和其他国家商业银行的税收负担相比较，我国商业银行的税负较高，税种也较为复杂，因此，怎样在遵循国际惯例的前提下，借鉴其他银行先进的管理经验和方法，详细研究本国税务政策，进行科学周密的税务筹划，来降低银行成本和费用，治理纳税结构，来提高我国商业银行的竞争力问题，是商业银行目前所面临的主要课题。论文的研究方向是税收筹划，形式主要以具体的案例分析为主，税收筹划对象是一家上市股份制商业银行-X商业银行。由于商业银行涉及的税种繁多，但在其所缴纳的税种中，营业税和企业所得税税基大、税额高，，业务广泛，而且具有较多的税收优惠政策，有较大的空间对其进行筹划，其税收筹划效果也必然高于其他税种。因此本文对X商业银行的税务筹划主要以营业税和企业所得税为主，其他税种为辅。本文主要通过对X商业银行的经营状况和纳税筹划现状的分析，确定X商业银行的纳税筹划最优方案，并对其进行纳税筹划评价，最后对X商业银行的纳税筹划存在问题提出进一步的建议和对策，以期能给X商业银行一些启发，使其能通过合理的税收筹划来减轻税负、降低成本，进而提高其市场竞争力。主要包括以下四个部分：第一部分：绪论。该部分主要阐述我国目前商业银行税务筹划的现状及背景，以及其实施税务筹划的现实意义，同时列出本文的研究框架以及本文的创新之处。第二部分：从X商业银行的基本情况入手，首先分析了X商业银行的基本经营状况和其财务状况，其次，主要从营业税、企业所得税、印花税和房产税四个方面，通过具体的案例分析了X银行的基本纳税情况，并提出了其存在的基本问题。第三部分：从营业税、企业所得税、个人所得税、印花税和房产税五个方面，通过分析案例对X商业银行提出了具体的税务筹划优化方案. 第四部分：提出X商业银行税务筹划过程中需进一步解决的问题。根据X商业银行具体税务筹划方案和效果以及我国商业银行自身的特殊性，提出该银行税收筹划需进一步优化的措施。
[Abstract]:The pursuit of profit maximization is the goal and destination of every enterprise, while tax directly affects the cost and then affects the profit level of the enterprise. We know that in the fierce market competition, enterprises can win in the market competition only by obtaining the maximum profit with the smallest cost. Therefore, more and more enterprise managers begin from tax planning, hoping to reduce their tax burden as much as possible without violating the tax law. At present, tax planning is very common in the world. Foreign enterprises generally take advantage of tax planning and reasonable tax avoidance in the competition. A commercial bank is a financial institution that operates autonomously and is responsible for its own profits and losses. Its cost and profit, like other enterprises, are also subject to the influence and restriction of tax burden. Compared with the tax burden of commercial banks in other countries, the tax burden of commercial banks in our country is relatively high and the types of taxes are more complicated. Therefore, how to learn from the advanced management experience and methods of other banks on the premise of following international practice, In order to reduce the cost and cost of the bank, manage the tax structure and improve the competitiveness of the commercial banks in China, it is the main subject that the commercial banks are faced with at present, by studying the domestic tax policy in detail, carrying on the scientific and meticulous tax planning. The research direction of this paper is tax planning, which is mainly in the form of specific case analysis. The object of tax planning is a listed joint-stock commercial bank-X commercial bank. Commercial banks are involved in many kinds of taxes, but among the taxes they pay, the tax base of business tax and enterprise income tax is large, the amount of tax is high, the business is extensive, and they have more preferential tax policies, so they have more room for planning. Its tax planning effect must also be higher than other taxes. Therefore, the tax planning of X commercial bank is mainly based on business tax and enterprise income tax, supplemented by other taxes. Based on the analysis of the operating situation and tax planning status of X commercial bank, this paper determines the optimal scheme of tax planning of X commercial bank, and evaluates the tax planning of X commercial bank. Finally, the paper puts forward further suggestions and countermeasures to the problems of tax planning of X commercial bank, in order to enlighten X commercial bank, so that it can reduce the tax burden, reduce the cost and improve its market competitiveness through reasonable tax planning. It consists of the following four parts: Part one: introduction. This part mainly expounds the present situation and background of tax planning of commercial banks in our country, and the practical significance of implementing tax planning. At the same time, it lists the research framework of this paper and the innovation of this paper. The second part: starting with the basic situation of X commercial bank, it first analyzes the basic operating status and financial situation of X commercial bank, secondly, mainly from four aspects: business tax, enterprise income tax, stamp duty and real estate tax. This paper analyzes the basic tax payment of X Bank and puts forward its basic problems. The third part: from the business tax, enterprise income tax, personal income tax, stamp duty and real estate tax five aspects, through the analysis of the case of X commercial bank proposed specific tax planning optimization scheme. The fourth part: put forward X commercial bank tax planning process need to be solved further problems. According to the specific tax planning scheme and effect of X commercial bank and the particularity of our country's commercial bank, this paper puts forward some measures for further optimization of tax planning of X commercial bank.
【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;F832.33;F830.42

【参考文献】