物流企业税务筹划研究

发布时间：2018-01-03 18:08

本文关键词：物流企业税务筹划研究　出处：《宁夏大学》2016年硕士论文　论文类型：学位论文

【摘要】：物流业在我国虽然起步晚,但随着我国经济的迅速发展,市场对物流业的需求不断扩大,近几年发展迅猛。作为集运输、仓储、货代和信息业等为一体的综合服务业,由于其经营的领域涉及多个不同行业,在税收方面也涉及到增值税、企业所得税、营业税、个人所得税、房产税、印花税、城镇土地使用税等多个不同税种,近两年土地资源成本、人工成本等物流业所需资源成本的大幅上升也大大压缩了物流行业利润。在这样的大背景下,物流业通过事先设计进行税务筹划就能有效减轻税负,提高企业财务管理水平、降低成本增加利润、提高企业市场竞争力。基于上述背景,本文以Y公司为例进行物流企业税务筹划,在对具体涉税业务进行分析的同时,找出筹划的风险点,并提出相应的应对措施。首先介绍了研究的背景和意义,对国内外的研究现状进行了总结,并对税务筹划的相关理论和方法进行了阐述,其次对Y公司的经营情况和涉税情况进行了分析,以确定其进行税务筹划的必要性和可行性,第三部分针对不同的税种进行案例筹划,择优选择筹划方案。最后对税务筹划涉及的风险进行了分析,并提出降低风险的建议。
[Abstract]:Although the logistics industry started late in our country, with the rapid development of our economy, the market demand for the logistics industry has been expanding, and it has developed rapidly in recent years. Freight forwarder and information industry as one of the integrated services industry, because of its business areas involving many different industries, in tax also related to value-added tax, enterprise income tax, business tax, personal income tax, real estate tax. Stamp duty, urban land use tax and many other different taxes, the cost of land resources in the past two years, labor costs and other logistics resources costs have greatly reduced the logistics industry profits. In this context. The logistics industry can effectively reduce the tax burden, improve the level of financial management, reduce costs and increase profits, and improve the market competitiveness of enterprises by designing tax planning in advance. This article takes Y company as an example to carry on the logistics enterprise tax planning, in the concrete tax-related business carries on the analysis, at the same time, finds out the planning risk point, and proposes the corresponding countermeasure. First introduced the research background and the significance. The domestic and foreign research status quo is summarized, and the related theories and methods of tax planning are expounded. Secondly, the operating situation and tax-related situation of Y Company are analyzed. In order to determine the necessity and feasibility of tax planning, the third part of the case planning for different types of taxes, the best choice of planning scheme. Finally, the risk involved in tax planning is analyzed. And put forward the suggestion of reducing the risk.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F253.7;F259.23

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