基于企业生命周期理论的中小企业税务筹划研究

发布时间：2018-05-22 11:34

本文选题：中小企业 + 企业生命周期　；参考：《江苏科技大学》2013年硕士论文

【摘要】：税务筹划在我国作为朝阳产业，其受关注的程度越来越高。税务筹划一方面为企业谋得了利益，节省了税款支出，另一方面也宣传和规范了纳税制度，避免偷税、漏税等不法行为的产生。作为我国市场主力军的中小企业对税务筹划的研究和应用还存在缺位现象，而为了改善这一不足，为中小企业提供必要的税务筹划指导，是本文的立足之处。本文以企业生命周期理论为脉络进行研究和论述。因为税务筹划受企业内外部环境的影响比较明显，为了更有针对性和可行性，将中小企业税务筹划分为初创阶段、成长成熟阶段和衰退阶段来分情况进行研究。在当前的税法环境下，针对每个阶段都进行具体的内部环境分析，通过税务筹划扬长避短，促进企业发展，实现企业价值。初创期中小企业融资渠道狭窄，投资也处于孕育期，经营活动简单，但其拥有较强的灵活性和可塑性，税务筹划存在开拓的可能和空间。筹资、投资和经营的税务筹划都紧密围绕着减少企业支出来进行。以实现对现金流量的合理把控，缩短企业的亏损期，促使企业尽快向下一阶段过渡。成长成熟期是中小企业发展的黄金时期。随着中小企业的进步和发展，其融资渠道会不断拓宽，投资能力持续增强，经营活动逐渐完善，收益也会迅速增长。相对的，中小企业不断地发展会使其丧失之前的灵活性，为了弥补这一缺陷，企业在进行税务筹划时，，要始终清晰自己的目标和重点，要有全局观念，眼光要放长远，既要充分发挥税务筹划的节税效应，但又不能为了筹划而筹划，忽视企业发展的大局。在对融资、投资、经营各环节进行决策时要确保税务筹划目标与企业经营目标的一致性，这样才能确保税务筹划真正有效。衰退期中小企业面临的环境相对复杂。蜕变或者灭亡的不同命运决定其在融资、筹资和经营中的税务筹划的目标和重点会截然不同。之后，在此基础上，对成长成熟期的中小企业进行了具体案例的分析，将研究成果进行运用和验证。针对其他阶段中小企业的税务筹划，则主要以例题的形式进行诠释。旨在通过这种点面结合的方式，将理论与实践全面结合，并希望本文的研究成果能为中小企业税务筹划实践提供参考和指导。
[Abstract]:Tax planning as a sunrise industry in China, its attention is getting higher and higher. On the one hand, tax planning gains profits for enterprises and saves tax expenditure. On the other hand, tax planning also propagates and regulates the tax system to avoid the occurrence of illegal acts such as tax evasion and tax evasion. As the main force of Chinese market, there is still a lack of research and application of tax planning for small and medium-sized enterprises. In order to improve this deficiency, to provide the necessary guidance for small and medium-sized enterprises in tax planning is the foothold of this paper. This article takes the enterprise life cycle theory as the thread to carry on the research and the elaboration. Because the tax planning is obviously influenced by the internal and external environment of the enterprise, in order to be more targeted and feasible, the tax planning of small and medium-sized enterprises is divided into the initial stage, the mature stage and the recession stage. In the current tax law environment, the specific internal environment analysis is carried out for each stage, through tax planning to promote the development of enterprises and realize the value of enterprises. In the initial stage, the financing channels of small and medium-sized enterprises are narrow, the investment is also in the gestation period, the management activity is simple, but it has the strong flexibility and the plasticity, the tax planning has the possibility and the space to open up. Tax planning for financing, investment, and operations is closely focused on reducing corporate spending. In order to realize the reasonable control of cash flow, shorten the loss period of the enterprise, and urge the enterprise to transition to the next stage as soon as possible. The period of growth and maturity is the golden period for the development of small and medium-sized enterprises. With the progress and development of small and medium-sized enterprises, their financing channels will continue to expand, the investment capacity will continue to strengthen, business activities will be gradually improved, and the income will also grow rapidly. In contrast, the continuous development of small and medium-sized enterprises will deprive them of their previous flexibility. In order to make up for this shortcoming, enterprises should always be clear about their goals and priorities, have a general view and take a long-term view in their tax planning. It is necessary to give full play to the tax saving effect of tax planning, but not to plan for the sake of planning, ignoring the overall situation of enterprise development. In order to ensure the real effectiveness of tax planning, it is necessary to ensure the consistency between tax planning objectives and business objectives when making decisions on financing, investment and management. The environment faced by small and medium-sized enterprises during the recession is relatively complex. The different fate of transformation or extinction determines that the objectives and priorities of tax planning in financing, financing and operation will be very different. Then, on the basis of this, the paper analyzes the specific cases of SMEs in the growing and mature period, and applies and verifies the research results. For other stages of small and medium-sized enterprises tax planning, mainly in the form of examples for interpretation. The purpose of this paper is to combine theory with practice in this way, and hope that the research results of this paper can provide reference and guidance for the practice of tax planning of small and medium-sized enterprises.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4

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