论供电企业的税务筹划应用

发布时间：2018-04-18 17:39

本文选题：纳税筹划 + 县供电企业　；参考：《大连海事大学》2014年硕士论文

【摘要】：随着市场经济环境的日益成熟,我国企业的持续稳定发展,企业的投资人对纳税筹划有了更深入的理解,一些大中型国有企业、上市公司,运用了纳税筹划,取得了一定的成效,在没有涉嫌偷税漏税的前提下,为公司节省了一笔不小的资金,尤其是在一些中小城市里,企业的领导人或者投资者们也逐步意识到在合规性的前提下,进行纳税筹划,减少企业资金的流出,对企业的日常生活有着重要的作用,特别是企业在经营活动过程中,发生的如筹资、投资、经营、分配的经济行为中,有计划的进行事前筹划,可以帮助企业节约一笔不小的支出,可以说纳税筹划在企业经营中有着举足轻重的作用。但是,由于纳税筹划对中国来说还是个不太成熟的事物,尤其在中小城市中,会计人员不少,但大都缺乏纳税筹划意识,或者有纳税筹划意识,但不知道会不会被税务部门认可,实际筹划时一些实际问题又没有具体的案例,致使行动上陷入被动状态。本人作为一名基层财务人员深有体会,在日常实务中应用的纳税筹划可以应用的政策很少,缺乏具体的政策导向,适用于供电企业的纳税筹划有一定的行业限制,全国2862个县级单位,如果每个县级单位通过纳税筹划节约资金,普及推广开来,数额是可观的。本文是站在一名县供电公司财务人员的视角,学习分析归纳总结供电企业纳税筹划如何在实际工作用运用操作涉税理财活动,在现代财务管理下如何进行正确的应用,以帮助供电企业实现财务管理活动的总目标。
[Abstract]:With the increasingly mature market economy environment and the sustained and stable development of Chinese enterprises, the investors of enterprises have a deeper understanding of tax planning. Some large and medium-sized state-owned enterprises, listed companies, have used tax planning.Some achievements have been made. Without any suspicion of tax evasion, the company has saved a lot of money, especially in some small and medium-sized cities, where business leaders or investors have gradually realized that under the premise of compliance,Tax planning and reducing the outflow of enterprise funds play an important role in the daily life of the enterprise, especially in the economic activities such as financing, investment, operation and distribution that occur in the course of the enterprise's business activities.Planning in advance can help enterprises to save a large amount of expenditure, it can be said that tax planning plays an important role in the management of enterprises.However, since tax planning is still a immature thing for China, especially in small and medium-sized cities, there are many accountants, but most of them lack the awareness of tax planning or have a sense of tax planning.But I don't know if it will be approved by the tax department, some practical problems in the actual planning and no specific cases, resulting in a passive state of action.As a grass-roots financial personnel, I have a deep understanding that the tax planning applied in daily practice can be applied few policies, lack of specific policy guidance, the tax planning applicable to power supply enterprises has certain industry restrictions.China's 2,862 county-level units, if each county unit through tax planning to save money, popularizing, the amount is considerable.This article is standing in a county power supply company financial personnel perspective, learning, analysis and summary of electricity supply enterprises tax planning in the actual work how to use the operation of tax-related financing activities, in modern financial management how to carry out the correct application,To help power supply enterprises to achieve the overall objectives of financial management activities.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.4;F426.61

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