ZYLH石油工程有限公司税务筹划研究

发布时间：2018-04-14 11:14

本文选题：税务筹划 + 石油企业　；参考：《辽宁大学》2014年硕士论文

【摘要】：依法纳税是每一个纳税人应尽的义务，同时进行税务筹划也是纳税人应有的权利。纳税是为了增加国家的财政收入，税务筹划是为了减轻纳税人的税收负担，不管是个人还是企业，都可以通过税务筹划的手段来使自己的税收负担达到最低。石油作为一种重要的经济和战略能源，有着非常重要的地位，并且随着世界各大石油公司不断进入我国，石油领域的竞争越来越激烈。为了应对这些竞争，石油企业有必要进行合适的税务筹划，使生产经营的成本下降，这样才能提高企业的竞争力。 ZYLH石油工程有限公司，是一家国有控股的股份责任制公司，其业务范围很广，涉及到石油天然气销售、建筑、工程等领域，公司应交税费较高，纳税范围较广，对此公司进行税务筹划，具有典型性和现实意义。本文采用理论联系实际的方法，首先介绍ZYLH石油工程有限公司的基本情况以及石油企业的基本特征，对ZYLH石油工程有限公司的财务情况进行分析，主要是企业的纳税情况分析和税负情况分析，得出的结论是，企业需要筹划的部分的主要是增值税、企业所得税和营业税，然后对这些税种结合企业经营中遇到的实际情况进行纳税筹划，分析筹划效果，，得出最好的筹划方案。最后总结出在筹划中关于增值税、企业所得税和营业税应该注意什么问题，还有企业其他方面的问题，并对这些问题进行思考。
[Abstract]:It is the duty of every taxpayer to pay tax according to law, and it is also the right of taxpayer to carry out tax planning.Tax payment is to increase the national financial revenue, tax planning is to reduce the tax burden of taxpayers, no matter individual or enterprise, they can make their tax burden reach the lowest through the means of tax planning.As an important economic and strategic energy, petroleum has a very important position, and with the world's major oil companies continue to enter our country, the competition in the field of oil is becoming more and more fierce.In order to cope with these competition, it is necessary for oil enterprises to carry out appropriate tax planning to reduce the cost of production and operation, so as to improve the competitiveness of enterprises.ZYLH Petroleum Engineering Co., Ltd. is a state-controlled share responsibility company, its business scope is very wide, involving oil and gas sales, construction, engineering and other fields, the company should pay higher taxes and taxes, a wide range of taxes.To this company carries on the tax planning, has the typicality and the realistic significance.This paper first introduces the basic situation of ZYLH Petroleum Engineering Co., Ltd and the basic characteristics of petroleum enterprises, and analyzes the financial situation of ZYLH Petroleum Engineering Co., Ltd., by using the method of combining theory with practice.It is mainly an analysis of the tax situation and the tax burden of an enterprise. The conclusion is that the parts that enterprises need to plan are mainly value-added tax, enterprise income tax and business tax.Then the tax planning is carried out in combination with the actual situation in the enterprise management, and the best planning scheme is obtained by analyzing the effect of the tax planning.Finally, this paper summarizes some problems concerning VAT, enterprise income tax and business tax, as well as other aspects of the enterprise, and gives some thoughts on these problems.
【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】：F812.42;F426.22

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