宁夏A煤业公司纳税筹划研究

发布时间：2018-01-01 18:13

本文关键词：宁夏A煤业公司纳税筹划研究　出处：《宁夏大学》2014年硕士论文　论文类型：学位论文

【摘要】：税款是企业生产经营中一项重要的支出,在市场竞争环境越来越激烈的情况下,企业通过优化组织结构、提高核算水平、争取优惠政策等手段进行纳税筹划来降低成本、提高财务管理水平、提高企业综合实力的意愿也越来越迫切。尤其对于煤炭行业而言,在市场买卖双方地位急速变换过程中,煤炭企业面临相当大的生存竞争压力和可持续发展压力,降低综合成本、提高产品市场竞争力、提高抗风险能力已经成为当前煤炭企业亟待解决的现实问题。而纳税筹划是企业提高财务管理水平、增强市场竞争力和风险抵御能力、实现能源行业可持续发展的一项有力手段。本文在全面分析研究纳税筹划的背景、意义和目的基础上,指出纳税筹划对企业,尤其对煤炭企业的必要性,在现有研究成果的基础上,对纳税筹划相关理论进行了阐述。本文以宁夏A煤业公司为例,分别从基本情况、经营情况、财务情况和纳税情况四个方面对企业现状进行分析,以增值税、企业所得税和资源税和其他税种,分析新税制对煤炭企业的影响,结合宁夏A煤业公司具体的应税行为,进行针对性较强的纳税筹划,总结不同税种和不同涉税环节的纳税筹划策略,通过对企业实际节省税负的计算,得出每项筹划策略获得的节税收益,为煤炭企业提高财务管理水平、降低综合成本提供有益参考。
[Abstract]:Tax is an important expenditure in enterprise production and management in the environment has become increasingly fierce market competition situation, enterprises through the optimization of the organizational structure, improve accounting standards, striving for preferential policy means to reduce the cost of tax planning, and improve the financial management level, improve the comprehensive strength of enterprises will become more and more urgent. Especially for coal in the industry, the market status of both rapid transformation process, the coal enterprises are facing considerable pressure to survive competition and sustainable development pressure, reduce the cost, improve the market competitiveness of the products, improve the anti risk ability has become a realistic problem to be solved in current coal enterprises. The enterprise tax planning is to improve the financial management level, enhance market competitiveness and the ability to resist risks, a powerful means to realize sustainable development of energy industry.
Based on the comprehensive analysis and Study on tax planning of the background, significance and objective basis, pointed out the tax planning for the enterprise, especially the necessity of coal enterprises, on the basis of existing research results, related theories of tax planning are discussed. Taking Ningxia A coal company as an example, the basic situation and operational conditions. To analyze the status of the four aspects of enterprise financial and tax, value-added tax, corporate income tax and resource tax and other taxes, the impact of the new tax system of coal enterprises, combined with the Ningxia A coal company specific taxable behavior, targeted strong tax planning, strategy and different types of taxes tax related links the tax planning, through the calculation of the enterprise actual savings tax, obtained each tax revenue planning strategy for coal enterprises, improve the financial management level, reduce the cost of providing a comprehensive Reference.

【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F275

【相似文献】