ZH光电公司企业所得税税务筹划研究

发布时间：2018-01-02 12:42

本文关键词：ZH光电公司企业所得税税务筹划研究　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：现代社会中，税收已经深入到了企业经济活动的方方面面，税负的高低直接影响着企业经营绩效的好坏，并且和公司的切身利益息息相关。税务筹划作为企业财务管理的重要手段之一，，可以有效帮助企业降低税收负担，提高企业的市场竞争力。企业所得税税务筹划是纳税人在充分了解国家现行税收法规的前提下，为达到减轻税收负担、实现涉税零风险的目的，在合理合法的范围内，对自身的经济活动进行事先规划的行为。本文以企业所得税法为依托，以ZH光电公司的企业所得税税务筹划为主线，通过研究当前我国企业所得税法的政策要点，结合ZH光电公司进行税务筹划的目标及企业本身的实际情况，提出具体的税务筹划改进措施。随着照明产业的兴起和市场容量的急剧扩张，我国LED照明行业的竞争愈来愈激烈，全方位的提高市场竞争力是各大企业最迫切的问题。ZH光电公司以研发推动产能，在自主创新的举措下不断推出新型节能灯具，形成自身的主要收入来源。成本成为影响企业税负甚至经营效果的重要因素。因此企业为了实现自身经营的效益最大化，合理降低成本非常必要。而企业所得税作为公司运营成本的重要支出、构成税负的重要模块，对其进行税务筹划是降低成本的有效措施。本文以ZH光电公司为研究对象，首先介绍了ZH光电公司的概况、目前企业所得税的纳税现状。然后针对ZH光电公司的收入管理现状，费用管理现状以及目前享受企业所得税税收优惠情况进行分析，概括企业所得税税务筹划的现状，找出企业所得税税务筹划中存在的问题进而归纳所得税筹划的思路。接着，在遵循企业会计准则的基础上，制定出合理合法的税务筹划改进措施，具体包括收入、费用以及税收优惠政策三方面内容。最后，为了保证所得税税务筹划措施得到更好的落实，提出ZH光电公司税务筹划中需注意的事项。本文能够为ZH光电公司有效实现涉税零风险和税后利润最大化的税务筹划目标提供帮助。
[Abstract]:In the modern society, the tax has penetrated into all aspects of the economic activities of enterprises, the level of tax burden directly affects the performance of enterprises. Tax planning, as one of the important means of financial management, can effectively help enterprises to reduce the tax burden. The tax planning of enterprise income tax is to reduce the tax burden and achieve the goal of zero risk in order to reduce the tax burden and realize the tax risk under the premise of fully understanding the current national tax laws and regulations. The act of planning one's own economic activities in a reasonable and lawful manner. Based on the enterprise income tax law and the tax planning of ZH photoelectric company, this paper studies the main points of the enterprise income tax law of our country. Combined with the target of tax planning of ZH Optoelectronic Company and the actual situation of the enterprise, the improvement measures of tax planning are put forward. With the rise of lighting industry and the rapid expansion of market capacity, the competition of LED lighting industry in China is becoming more and more fierce. Improving market competitiveness in all directions is the most urgent problem for major enterprises. ZH Optoelectronic Company to promote production capacity in the initiative of independent innovation under the continuous introduction of new energy-saving lamps. Form its own main source of income. Cost has become an important factor that affects the tax burden and even the operating effect of enterprises. Therefore, enterprises in order to achieve the maximum benefit of their own operation. It is necessary to reduce the cost reasonably, and the enterprise income tax, as an important expenditure of the company's operating cost, constitutes an important module of the tax burden, and tax planning is an effective measure to reduce the cost. In this paper, ZH photoelectric company as the research object, first introduced the general situation of ZH photoelectric company, the current tax status of enterprise income tax, and then for ZH photoelectric company income management status. The present situation of cost management and the current situation of enjoying the preferential tax of enterprise income tax are analyzed, and the present situation of tax planning of enterprise income tax is summarized. Find out the problems existing in the tax planning of enterprise income tax, and then sum up the ideas of income tax planning. Then, on the basis of following the enterprise accounting standards, formulate reasonable and legal tax planning improvement measures. Specifically includes revenue, fees and tax preferential policies in three aspects. Finally, in order to ensure better implementation of income tax planning measures. The paper puts forward the matters needing attention in the tax planning of ZH Optoelectronic Company. This paper can help ZH Optoelectronic Company to realize the tax planning goal of tax zero risk and maximum profit after tax effectively.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7;F812.42

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