H集团税务筹划方案研究

发布时间：2018-01-02 01:20

本文关键词：H集团税务筹划方案研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国就目前来看，针对不同的消费群体以及不同的情况实施不同的税收政策，也就是所谓的差别税收政策。实施差别税收可以有效地将处在不同的年份、位于不同的所在地、从事不同产业的企业的纳税额完全区别开来。差别税收的实施有帮助国家来促进经济的增长，缓解社会上的就业压力，，并且在很大程度上可以调整国家的产业政策等等优点。而社会上的差别税收的实施，就给予了我们做研究的空间，比如说：我们可以为纳税人做筹划，以此来降低他们的纳税成本。该文以H集团为例，针对其生产经营活动做一些筹划，以改善该企业集团的纳税情况，从而提升该行业的经济效益，实现合理避税的目的。主要内容如下：第一章：绪论，主要介绍该论文的研究意义和研究背景，研究方法和框架结构。2008年的国际金融危机给世界各国予以重创，经过几年的调整，虽说各个国家的经济有了不同程度的复苏，但是在一定程度上基本上还是处于疲软的一个状态。而在这样的一个经济状态下，企业的有效需求会明显不足，那么需求的不足就会导致企业收入水平的低下，在这种情况之下企业的节税就显得尤为重要。第二章：主要介绍了H集团的背景及纳税情况，通过对H集团所处的行业特征及企业税负情况描述，从企业经营的各方面的需求分析得出H集团税务筹划的必要性。第三章：结合H集团实际案例，阐述税务筹划在实际工作中的运用。达到了理论联系实际的目的，尤其是每个案例之后的小点评，对案例进行了升华，使简单的案例上升到了方法的高度。第四章：介绍企业税务筹划可能存在的风险及应对措施。从政策环境风险和企业经营风险两方面阐述税务筹划的风险；从建立税收筹划的风险防范意识、遵循税收筹划的原则,注重筹划的综合性、建立并健全企业税收筹划的风险控制系统、等几个方面阐述了相应的应对措施。
[Abstract]:In China , different tax policies are implemented for different consumer groups and different situations , namely so - called differential tax policies . The implementation of differential taxes can effectively distinguish the tax amounts of enterprises engaged in different industries . The implementation of differential taxes helps countries to promote economic growth , ease social employment pressure , and can adjust the country ' s industrial policies to a large extent . For example , we can plan for taxpayers to reduce their tax costs . Taking the H group as an example , this paper makes some plans for its production and operation activities to improve the tax situation of the enterprise group , so as to improve the economic benefit of the industry and realize the purpose of reasonable tax avoidance . The main contents are as follows : Chapter 1 : Introduction , mainly introduces the research significance and research background , research method and frame structure of the paper . In 2008 , the international financial crisis has brought the world countries to a great extent . After several years of adjustment , though the economy of each country has a different degree of recovery , it is still in a weak state to some extent . In such an economic state , the shortage of demand can lead to the low income level of the enterprise . In this case , the enterprise ' s tax saving is particularly important . Chapter 2 : The background and the tax situation of H group are introduced , and the necessity of H group tax planning is drawn from the requirement analysis of all aspects of enterprise management through the description of industry characteristic and enterprise tax burden in H group . Chapter 3 : Combined with the actual case of H group , this paper expounds the application of tax planning in practical work . The purpose of theory contact practice , especially after every case , is sublimated , and the simple case is raised to the height of the method . Chapter Four : This paper introduces the possible risks and countermeasures of tax planning in enterprises . The risk of tax planning is expounded from the aspects of policy environment risk and enterprise operational risk , and the corresponding countermeasures are expounded from aspects of establishing the risk prevention awareness of tax planning , adhering to the principles of tax planning , paying attention to the comprehensive , establishing and perfecting the risk control system of enterprise tax planning .

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.81;F406.7;F812.42

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