DT公司纳税筹划研究

发布时间：2018-02-16 11:33

本文关键词： DT公司纳税筹划研究　出处：《南京理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收成本是当今公司一项重要的经营成本,也是公司最容易忽视的成本。近年来随着国家税收征管力度的加强和流程的规范,税收成本在公司总成本中的比重也在逐渐增大,这就要求公司管理当局应对税收成本的控制有足够的重视。纳税筹划,它根据公司发展战略的要求,从公司筹资活动、投资活动、生产经营活动和利润分配活动的相关节点入手,在不违背国家立法精神的前提下,力争为公司创造更多的财富。本文以DT公司作为研究对象,采取理论和实践相结合的研究方法,指出了DT公司开展纳税筹划活动的不足之处,强调了制定基于公司发展战略的纳税筹划方案体系的紧迫性和重要性。文章从公司筹资活动、投资活动、生产经营活动和利润分配活动等环节对DT公司的纳税筹划活动进行了诊断分析并进行了活动方案策划。全文共分五个部分。第一部分介绍了开展纳税筹划活动的意义；第二部分介绍了纳税筹划的内涵、原则和技术方法等；第三部分分析了DT公司纳税筹划现状与问题分析；第四部分设计了DT公司纳税筹划活动方案,主要从DT公司的筹资活动、投资活动、生产经营活动和利润分配活动四个方面展开；第五部分提出了DT公司纳税筹划方案实施建议。
[Abstract]:The tax cost is one of the most important operating costs and the most easily neglected cost of the company. In recent years, with the strengthening of the national tax collection and management and the standardization of the process, the proportion of the tax cost in the total cost of the company is gradually increasing. This requires that the management of the company should pay enough attention to the control of tax costs. Tax planning, which according to the requirements of the company's development strategy, from the company's fund-raising activities, investment activities, Starting with the relevant nodes of production and operation activities and profit distribution activities, and without violating the spirit of national legislation, we strive to create more wealth for the company. Adopting the research method of combining theory and practice, this paper points out the deficiency of DT company's tax planning, emphasizes the urgency and importance of formulating the tax planning scheme system based on the company's development strategy, and points out the necessity and importance of formulating the tax planning scheme system based on the company's development strategy. Investment activities, The production and management activities and profit distribution activities are used to diagnose and analyze the tax planning activities of DT Company. The whole paper is divided into five parts. The first part introduces the significance of tax planning activities. The second part introduces the connotation, principles and technical methods of tax planning; the third part analyzes the current situation and problems of DT company tax planning; part 4th designs the plan of DT company tax planning activities, mainly from the financing activities of DT company. Investment activities, production and management activities and profit distribution activities are carried out in four aspects. Part 5th puts forward suggestions for the implementation of tax planning scheme of DT Company.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7

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