宁夏汇丰物贸（集团）有限公司的纳税筹划

发布时间：2018-05-11 12:04

本文选题：纳税筹划 + 宁夏汇丰物贸有限公司　；参考：《宁夏大学》2013年硕士论文

【摘要】：纳税筹划(Tax planning)作为企业财务管理的一个重要内容,已成为当今企业关注并加以应用以追求企业利益最大化的热点之一。纳税筹划指的是在税法规定的范围内,企业通过对其经营、投资、理财活动进行合法性、筹划性、目的性的事先筹划和安排,尽可能地取得“节税“的税收利益。因为税收贯穿于企业各项经济业务活动中,纳税是企业应尽的义务。开展纳税筹划其目的就是获得税收利益,通过纳收筹划,可大大地提高企业的财务管理效率和资金运用程度,实现企业整体效益最大化。本文是以宁夏汇丰物贸有限公司的涉税活动为研究对象,以其发生的某些涉税经济业务作为出发点,以税收法律法规及政策为依据,结合增值税、营业税、所得税的征收计算办法和有关规定,对货物的固定资产折旧、运输费用、债务重组、房地产销售、筹资方式以及存货计价方式的选择等典型的经济业务,从增值税、营业税、所得税三个方面进行了纳税筹划。通过对该企业纳税方面做的合理的筹划,有效地减少了企业资金的流出,以达到合理节税的目的,使企业获得较大经济利益,从而达到提高企业资本价值最大化的目的。企业经营必须依法纳税,但纳税就会减少企业利益。但是,通过研究税收法律及法规,在税收法律及法规的允许的前提下,对相关的涉税经济业务进行事前、事中和事后的筹划,选择最优方案,可达到节税的目的。
[Abstract]:Tax planning (tax planning) as an important part of enterprise financial management, has become one of the hot spots of enterprises' attention and application in pursuit of maximizing their interests. Tax planning means that, within the scope of the tax law, enterprises can obtain the tax benefit of "tax saving" as far as possible through the legal, planned and purposeful planning and arrangement of their management, investment and financial management activities. Because the tax runs through the various economic business activities of the enterprise, paying taxes is the obligation that the enterprise should do. The purpose of tax planning is to obtain the benefit of tax revenue, which can greatly improve the efficiency of financial management and the degree of the use of funds, and realize the maximization of the overall benefit of the enterprise. This paper takes the tax-related activities of Ningxia HSBC Real Estate Trading Co., Ltd. as the research object, takes some tax-related economic business as the starting point, takes the tax laws, regulations and policies as the basis, combines the value-added tax, the business tax, and so on. Methods for calculating the collection and calculation of income tax, depreciation of fixed assets of goods, transportation expenses, debt restructuring, real estate sales, financing methods and selection of inventory valuation methods, etc., from value-added tax, business tax, etc. Three aspects of income tax planning. Through the reasonable planning of the tax payment of the enterprise, the outflow of the enterprise funds is effectively reduced, in order to achieve the purpose of reasonable tax saving, make the enterprise obtain greater economic benefits, and thus achieve the purpose of maximizing the capital value of the enterprise. Enterprises must pay taxes according to law, but tax will reduce the interests of enterprises. However, through the study of tax laws and regulations, under the premise of tax laws and regulations, the relevant tax related economic business planning before, during and after, choose the best scheme, can achieve the purpose of tax savings.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4

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