某企业纳税筹划问题的研究
发布时间：2018-10-26 19:25
【摘要】：本文从某企业的实际情况出发,针对某企业现在的业务所涉及到的相关税种,包括增值税、营业税、个人所得税、土地增值税等；所涉及到的相关税费,包括城市建设维护费、教育费附加、地方教育费附加等,对企业的不同业务进行相关的纳税筹划的分析和研究,并充分考虑到各种可能的相关税种及可能造成的影响,对具体问题进行具体分析,通过对企业纳税筹划问题的研究以实现企业价值最大化的财务管理目标。 本文第一部分介绍了选题背景,即国家税收法律正在逐步发展完善,企业要想生存发展就必须进行合理的纳税筹划。本文第二部分从澄清企业纳税筹划的概念入手探讨了企业纳税筹划的确切内涵,对有关的概念进行了简单分析：企业纳税筹划与避税逃税、纳税筹划与税收筹划和税务筹划的区别,通过分析它们的不同进一步明确了企业纳税筹划的含义为本文的研究奠定了科学的基础。然后,本文介绍了企业纳税筹划的目的和进行企业纳税筹划的一些具体方法。本文第三部分介绍了某企业的纳税筹划的现状,指出某企业进行纳税筹划的必要性。本文第四部分针对某企业的纳税筹划现状,分别从三个方面进行了企业纳税筹划的分析,即营业税改增值税、个人所得税和土地增值税,通过对它们的纳税筹划分析进而分析了它们对企业的现金流量,对企业的利润和企业的发展都将产生的影响,接着文章分析了企业纳税筹划存在的风险,并提出了相对应的风险控制方法。综上所述,本文在第五部分得出结论：在竞争日益激烈的今天,企业一定要重视纳税筹划,无论对企业还是对国家都是很有益处的。
[Abstract]:This article starts from the actual situation of a certain enterprise, aiming at the related taxes involved in the present business of a certain enterprise, including value-added tax, business tax, personal income tax, land value-added tax and so on; The related taxes and fees involved, including urban construction and maintenance, education fees, local education fees, and so on, are related to the analysis and research of tax planning for different businesses of enterprises. Taking into account all kinds of possible taxes and their possible effects, this paper makes a concrete analysis of the specific problems, and realizes the financial management goal of maximizing the enterprise value through the study of the tax planning of enterprises. The first part of this paper introduces the background of the selected topic, that is, the national tax law is gradually developing and perfecting, enterprises must carry out reasonable tax planning if they want to survive and develop. The second part of this paper discusses the exact connotation of enterprise tax planning from clarifying the concept of enterprise tax planning, and makes a brief analysis of the related concepts: enterprise tax planning and tax evasion, The differences between tax planning, tax planning and tax planning are analyzed, and the meaning of tax planning of enterprises is further clarified, which lays a scientific foundation for the study of this paper. Then, this paper introduces the purpose of enterprise tax planning and some specific methods of enterprise tax planning. The third part introduces the present situation of tax planning and points out the necessity of tax planning. The fourth part of this paper analyzes the tax planning of a certain enterprise from three aspects: business tax reform, personal income tax and land value-added tax. Based on the analysis of their tax planning, the paper analyzes their influence on the cash flow, the profit and the development of the enterprise, and then analyzes the risks of the tax planning. The corresponding risk control method is proposed. To sum up, the fifth part of this paper draws a conclusion: in the increasingly fierce competition today, enterprises must pay attention to tax planning, whether for the enterprise or the country is very beneficial.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275
本文编号：2296717
[Abstract]:This article starts from the actual situation of a certain enterprise, aiming at the related taxes involved in the present business of a certain enterprise, including value-added tax, business tax, personal income tax, land value-added tax and so on; The related taxes and fees involved, including urban construction and maintenance, education fees, local education fees, and so on, are related to the analysis and research of tax planning for different businesses of enterprises. Taking into account all kinds of possible taxes and their possible effects, this paper makes a concrete analysis of the specific problems, and realizes the financial management goal of maximizing the enterprise value through the study of the tax planning of enterprises. The first part of this paper introduces the background of the selected topic, that is, the national tax law is gradually developing and perfecting, enterprises must carry out reasonable tax planning if they want to survive and develop. The second part of this paper discusses the exact connotation of enterprise tax planning from clarifying the concept of enterprise tax planning, and makes a brief analysis of the related concepts: enterprise tax planning and tax evasion, The differences between tax planning, tax planning and tax planning are analyzed, and the meaning of tax planning of enterprises is further clarified, which lays a scientific foundation for the study of this paper. Then, this paper introduces the purpose of enterprise tax planning and some specific methods of enterprise tax planning. The third part introduces the present situation of tax planning and points out the necessity of tax planning. The fourth part of this paper analyzes the tax planning of a certain enterprise from three aspects: business tax reform, personal income tax and land value-added tax. Based on the analysis of their tax planning, the paper analyzes their influence on the cash flow, the profit and the development of the enterprise, and then analyzes the risks of the tax planning. The corresponding risk control method is proposed. To sum up, the fifth part of this paper draws a conclusion: in the increasingly fierce competition today, enterprises must pay attention to tax planning, whether for the enterprise or the country is very beneficial.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275
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