基于会计政策选择的企业纳税筹划研究
发布时间：2019-06-06 09:41
【摘要】：近年来,随着我国社会主义市场经济体制的不断完善,企业与企业的竞争也愈发激烈了,市场经济主体的地位也逐渐被企业所占据。如何实现企业经济效益最优、企业价值最大化,这也成为企业生产经营中的关键性课题,这就要求企业创造更多的收入的同时还能够尽最大的可能减少企业支出。而依法纳税作为企业支出的重要组成部分,也越来越得到企业的重视。依法纳税是义务,也是企业作为纳税人的基本权利。因此,企业在健全、透明的法制环境下,科学、合理地进行纳税筹划,以达到减轻负税的目的,是无可非议的。科学、合理地纳税筹划不仅可以减轻企业的税负,而且有助于企业形成对经营成本的控制意识,从而提升企业的综合竞争实力,为企业在激烈的市场竞争中赢得更多的筹码。企业有很多税收筹划技术,会计政策选择是其中之一。会计政策选择,具有成本低、易于操作的特点,所以得到了越来越多的企业的青睐。企业生产经营中一项经济业务或事项,选择不同的会计政策会产生不同的会计信息,形成不同的纳税方案,从而能为企业提供更多的选择。但是现在很多的纳税筹划研究都是集中在单一的税种,或者某一行业,很少按照企业经营活动的划分进行研究,这也为此次的研究开展提供了可能。 此次研究主要是对不同企业日常经营活动中的采购、生产、销售环节的涉税问题进行案例分析,进行基于会计政策选择的纳税筹划,提出企业实际需要的、切实可行的方案,为以后企业在各个生产经营环节进行具体的纳税筹划时提供参考。
[Abstract]:In recent years, with the continuous improvement of our country's socialist market economy system, the competition of enterprises and enterprises has become more and more intense, and the status of the main body of the market economy is gradually occupied by the enterprises. How to realize the best economic benefits and maximize the value of the enterprise is also the key issue in the enterprise's production and management, which requires the enterprise to create more income and can make the best possible to reduce the enterprise's expenditure. The tax is an important part of the enterprise's expenditure, and more and more attention has been paid to the enterprise. The obligation to pay taxes according to law is also the basic right of the enterprise as a taxpayer. Therefore, in the sound and transparent legal environment, the enterprise makes the tax planning scientifically and reasonably, so as to achieve the purpose of reducing the negative tax. The scientific and reasonable tax planning can not only reduce the tax burden of the enterprise, but also help the enterprise to form the control consciousness of the operating cost, so as to improve the comprehensive competitive strength of the enterprise and win more chips for the enterprise in the fierce market competition. There are many tax planning technologies in the enterprise, and the choice of accounting policy is one of them. The choice of accounting policy has the characteristics of low cost and easy operation, so it gets the favor of more and more enterprises. The choice of different accounting policies will result in different accounting information and different tax schemes, so as to provide more choices for enterprises. But now a lot of tax planning research is focused on a single tax, or a certain industry, which is rarely studied according to the division of the enterprise's operating activities, which also provides a possibility for this research. The research mainly focuses on the case analysis of the tax-related problems of the purchasing, production and sales links in the daily operation activities of different enterprises, and carries out the tax planning based on the choice of the accounting policy, and puts forward the practical and practical side of the enterprise's actual needs. The case is to provide reference for later enterprises to make specific tax planning for each production and operation link.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.4;F812.42
本文编号：2494259
[Abstract]:In recent years, with the continuous improvement of our country's socialist market economy system, the competition of enterprises and enterprises has become more and more intense, and the status of the main body of the market economy is gradually occupied by the enterprises. How to realize the best economic benefits and maximize the value of the enterprise is also the key issue in the enterprise's production and management, which requires the enterprise to create more income and can make the best possible to reduce the enterprise's expenditure. The tax is an important part of the enterprise's expenditure, and more and more attention has been paid to the enterprise. The obligation to pay taxes according to law is also the basic right of the enterprise as a taxpayer. Therefore, in the sound and transparent legal environment, the enterprise makes the tax planning scientifically and reasonably, so as to achieve the purpose of reducing the negative tax. The scientific and reasonable tax planning can not only reduce the tax burden of the enterprise, but also help the enterprise to form the control consciousness of the operating cost, so as to improve the comprehensive competitive strength of the enterprise and win more chips for the enterprise in the fierce market competition. There are many tax planning technologies in the enterprise, and the choice of accounting policy is one of them. The choice of accounting policy has the characteristics of low cost and easy operation, so it gets the favor of more and more enterprises. The choice of different accounting policies will result in different accounting information and different tax schemes, so as to provide more choices for enterprises. But now a lot of tax planning research is focused on a single tax, or a certain industry, which is rarely studied according to the division of the enterprise's operating activities, which also provides a possibility for this research. The research mainly focuses on the case analysis of the tax-related problems of the purchasing, production and sales links in the daily operation activities of different enterprises, and carries out the tax planning based on the choice of the accounting policy, and puts forward the practical and practical side of the enterprise's actual needs. The case is to provide reference for later enterprises to make specific tax planning for each production and operation link.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.4;F812.42
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