我国中小企业有效税务筹划研究

发布时间：2019-07-02 16:03

【摘要】：随着改革开放的不断深入、市场经济的加快发展，我国的中小企业不仅在数量上持续增加，而且规模也在不断扩大。中小企业对发展国民经济、解决劳动力就业具有不可或缺的作用。然而，近年来中小企业受到成本上升、融资困难等因素的影响，使得中小企业经营困难、利润空间遭到严重挤压。早期的税务筹划理论研究大都是针对税负最小化，很少有从战略角度去统筹考虑企业税务筹划的成本、风险和收益。斯科尔斯(1992)提出的“有效税务筹划”理念是将税务筹划看作企业有效设计的组成部分，在税务筹划中充分考虑到非税成本、隐性税收等因素，是对传统税务筹划理论的发展与完善。本文将运用有效税务筹划理论对我国的中小企业的税务筹划问题进行分析，研究我国中小企业有效税务筹划的内容与方法。论文主要内容如下：首先阐述了中小企业以及有效税务筹划的概念和相关理论，通过分析中小企业的现状和特点，给出了中小企业有效税务筹划的内容以及进行有效税务筹划的必要性。接着阐述了中小企业在融资活动、投资活动、经营活动以及分配活动中进行有效税务筹划的方法。主要从融资结构、融资租赁两方面分析了中小企业在融资活动中应该如何税务筹划；从投资地点、投资行业以及企业组织形式的选择几个方面，并结合案例解析，指导中小企业投资活动的有效税务筹划；在经营活动中，结合了中小企业经营比较灵活，以及中小企业划分的区间比较宽泛的特点，利用税负平衡点以及现金流量平衡点的方法对增值税进行筹划；通过加工方式的选择、消费品价格临界点的定价方法对消费税进行筹划；通过固定资产折旧方法的选择、存货计价方法的选择以及税收优惠政策的利用对企业的所得税进行筹划；在分配环节中的税务筹划，主要对股利分配方式的选择、职工薪酬的税务筹划进行研究。最后，通过问卷调查得出数据，，分析我国中小企业运用税务筹划存在的问题，并提出了相应的建议。
[Abstract]:With the deepening of the reform and opening-up and the rapid development of the market economy, the small and medium-sized enterprises in our country not only continuously increase in quantity, but also the scale is expanding. Small and medium-sized enterprises play an indispensable role in the development of the national economy and the settlement of the employment of the labor force. However, in recent years, the small and medium-sized enterprises have been affected by the factors such as rising cost and difficulty in financing, so that the small and medium-sized enterprises are difficult to operate and the profit space is severely squeezed. In the early stage, the theoretical research of tax planning is mostly aimed at the minimization of the tax burden, and the cost, the risk and the receipt of the tax planning of the enterprise are seldom considered from the strategic angle. The "effective tax planning" idea put forward by Scola (1992) is to regard tax planning as an integral part of the enterprise's effective design. In the tax planning, the factors such as non-tax cost and hidden tax are fully taken into account. It is the development and completion of the traditional tax planning theory. The paper analyzes the tax planning of the small and medium-sized enterprises in China by using the effective tax planning theory, and studies the content and the party of the effective tax planning of the small and medium-sized enterprises in our country. The main contents of the paper are as follows: Abstract: First, the concept and relevant theories of the small and medium-sized enterprises and the effective tax planning are introduced, and the content of the effective tax planning of the small and medium-sized enterprises and the effective tax planning are given through the analysis of the present situation and the characteristics of the small and medium-sized enterprises. The necessity of effective tax in financing activities, investment activities, operating activities and distribution activities of small and medium-sized enterprises The method mainly analyzes the tax planning of the small and medium-sized enterprises in the financing activities from two aspects: financing structure and financing lease; from the investment place, the investment industry and the selection of the enterprise organization form, and combining the case analysis to guide the investment activities of the small and medium-sized enterprises Efficiency tax planning; in the course of operation, combining the flexible management of small and medium-sized enterprises and the broad characteristics of the division of small and medium-sized enterprises, planning the value-added tax by means of the balance point of tax burden and the method of the balance point of the cash flow; and through the processing The choice of the mode, the pricing method of the critical point of the consumer goods price is to plan the consumption tax, and the income tax of the enterprise is planned through the selection of the fixed asset depreciation method, the selection of the inventory valuation method and the use of the tax preferential policy; and in the distribution link, The tax planning of the tax, mainly the choice of the distribution of the dividend, the tax of the worker's salary In the end, the paper draws the data from the questionnaire, and analyzes the problems existing in the tax planning of the small and medium-sized enterprises in China.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.3;F812.42

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