AA酒店纳税筹划方案设计

发布时间：2018-06-04 13:14

本文选题：税种筹划 + 纳税方式　；参考：《内蒙古大学》2013年硕士论文

【摘要】：税收筹划指的是纳税人在税收政策法规指导下,充分行使纳税人权利,对自身涉税行为进行科学合理安排,目的是实现税后利益最大化而采取的税务决策方法。在目前我国税收制度日趋完善情况下,企业最好的节税方式就是税收筹划,同时这也成为现代企业的财务管理中关键的一部分,无论企业的规模是大是小,降低自身运营成本、提高市场竞争力的重要方法之一就是纳税筹划。本文采用定性与定量分析相结合的研究方法,通过对AA酒店的经营环境和涉税现状的分析,对AA酒店的营业税、所得税、增值税、房产税等几个税种进行了详细的税务筹划。通过本文的分析解读,帮助AA酒店认清自身税收存在的问题,然后通过合理的税收调整筹划,提高酒店经济效益,增强酒店在行业中的竞争力。与此同时也可以为其他同类型酒店在进行合法筹划、增加效益方面提供一定借鉴。
[Abstract]:Tax planning refers to the tax decision method adopted by taxpayers under the guidance of tax policies and regulations to fully exercise the taxpayer's right and make scientific and reasonable arrangement of their own tax-related behaviors with the purpose of realizing the maximization of after-tax benefits. Under the condition that the tax system of our country is improving day by day, tax planning is the best way for enterprises to save tax. At the same time, it has become a key part of the financial management of modern enterprises, regardless of whether the scale of enterprises is large or small, reducing their own operating costs. One of the important ways to improve market competitiveness is tax planning. This article adopts the qualitative and quantitative analysis research method, through the analysis to the AA hotel management environment and the tax-related present situation, has carried on the detailed tax plan to the AA hotel business tax, the income tax, the value-added tax, the real estate tax and so on several kinds of taxes. Through the analysis and interpretation of this paper, help AA hotel to recognize the existing problems of its own tax, and then through reasonable tax adjustment planning, improve the economic efficiency of the hotel, enhance the competitiveness of the hotel in the industry. At the same time, it can also provide some reference for other similar hotels in the legal planning, increase efficiency.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F719;F715.5;F812.42

【共引文献】