ZJM药业集团的纳税筹划研究

发布时间：2018-04-22 03:03

本文选题：纳税筹划 + 中草药行业　；参考：《昆明理工大学》2014年硕士论文

【摘要】：依法纳税是每个企业和公民应尽的责任和义务。在依法纳税的前提下,对企业收入结构做出合理的调整和适当的规划,才能既履行个体的国家责任、又能更好的进行生产经营活动。纳税筹划,强调了合法性,是指在不违背国家税法等相关法律法规的前提下,运用一定的技巧和方法,对自己的生产经营活动进行科学合理的安排,以达到节税目标的一种财务管理活动。纳税筹划必须以合法性作为最基本的前提。随着市场竞争程度的日趋激烈,企业在市场环境中求得生存和发展就必须拥有自己独特的竞争优势。按照波特的竞争优势理论来看,企业的参与市场竞争的优势主要体现在总成本领先、差别化战略和专一化战略上。其中,依靠降低成本和细分市场成为企业参与市场竞争的一个重要方式。企业内部的各项纳税支出作为企业成本费用的重要组成部分,对会计利润的核算和企业价值最大化的目标的实现都有着及其重要的意义和影响。企业是以权衡相关者利益最大化为目标的独立经营、自负盈亏的市场主体,而纳税支出作为一项无可避免的费用支出影响到企业经济利益的多少及与最终分配。随着市场化向纵深方向发展,和市场经济相关的法律法规不断完善,越来越多的企业意识到深入理解税法精髓、理解并运用税收法律法规的有关内容,对企业的涉税业务进行事前规划是企业的财务管理工作所必须的。纳税筹划是企业财务管理工作中的重要部分,而企业的财务管理工作又是同企业长期经营和发展的息息相关的。因此,本文将从企业的经营管理层面和会计核算层面来探讨纳税筹划的策略和不同筹划方法的选择,明确企业在节税时应重视相关业务流程的事前筹划和事前安排。本文以zJM药业集团为例,明确了作为医药企业未来发展的主要任务是提高生物医药技术、发展现代中草药技术以及推进行业资源整合等,指出了我国中草药制造企业在未来一段时间内的业务发展及战略重点。在此宏观环境之下,探讨了ZJM药业集团纳税筹划的具体实践及应用,意从ZJM药业集团涉及到的业务链和各个子公司主要涉及的税种为线索,以集团的业务链链条和各个子公司的主要业务内容为切入点,在结合了zJM药业集团的发展战略、经营方式以及当前纳税环境后,分析其纳税筹划空间。其中包括新产品的研究与开发、集团内产业链延伸等方面,同时根据集团内的采购、生产、销售、投资和分配等各职能环节,结合税收政策、会计处理方式等方面提出了涉税业务的筹划方案。本文分析了不同业务的不同纳税筹划方案,从全新的角度来审视传统的业务流程,建立了纳税和采购、生产加工、营销之间的关系,并以本文倡导的纳税筹划观为指导构建了zJM药业集团未来企业发展过程中应该采用的纳税筹划工作流程。本文根据具体企业的特殊情况进行重点研究,结合了ZJM药业集团当前的财务数据进行纳税筹划,通过实际案例的形式对不同业务流程进行探讨,从中不同的思路中选择出最优的纳税筹划方案。本文的筹划思路大体如下：1、纳税筹划活动应当在企业管理和长远发展的层面上进行,并以“权衡相关者利益的企业价值最大化”为目标,以此构建ZJM药业集团的纳税筹划工作的流程优化；2、按照医药行业的发展环境和发展趋势,根据业务流程的不同分类,对ZJM药业集团的纳税筹划进行具体分析和对比。本文在进行筹划时以重点税种增值税和企业所得税为主要研究对象,是因为增值税和企业所得税对集团的财务收益影响较大,适当的筹划思路能为企业带来更多的经济利益。在企业的发展扩张过程中难免会遇到企业的兼并收购过程,但基于zJM药业集团在近期的发展过程中暂不涉及到这些方面,因而在此不再赘述。文中以ZJM药业集团的财务数据为例,分析和对比了不同筹划方法在实际操作过程中的运用,希望能对ZJM药业集团今后的纳税筹划工作起到一定的帮助作用。
[Abstract]:It is the duty and duty of every enterprise and citizen to pay taxes according to law. On the premise of paying taxes according to law, making reasonable adjustment and proper planning to the income structure of the enterprise, can we perform both the individual's national responsibility and the better production and operation activities. Tax planning emphasizes the legitimacy, which means that it is not contrary to the state tax law and so on. Under the premise of laws and regulations, using certain techniques and methods to make scientific and rational arrangements for their own production and operation activities in order to achieve the goal of tax saving, the tax planning must take legitimacy as the basic premise.
With the increasingly fierce competition in the market, enterprises must have their own unique competitive advantages to survive and develop in the market environment. According to Potter's competitive advantage theory, the advantages of enterprises' participation in market competition are mainly reflected in the overall cost lead, differentiation strategy and specialization strategy. Among them, the cost reduction depends on reducing the cost. And market segmentation is an important way for enterprises to participate in the market competition. As an important part of the cost of enterprise cost, the tax expenditure within the enterprise has its important significance and influence on accounting profit accounting and the realization of the goal of maximizing the value of the enterprise.
The enterprise is the independent operation which aims to maximize the interests of the relevant persons, and the market subject of the self profit and loss is the subject of the independent operation, and the tax expenditure as an inevitable cost expenditure affects how much and the final distribution of the economic interests of the enterprise. With the deepening of the market orientation, the laws and regulations related to the market economy are constantly perfected. Many enterprises realize the essence of the tax law, understand and apply the relevant contents of the tax laws and regulations. It is necessary for the enterprise to plan the tax related business in advance. The tax planning is an important part of the financial management of the enterprise, and the enterprise's financial management is also the long-term management of the enterprise and the enterprise. The development is closely related. Therefore, this article will discuss the strategy of tax planning and the choice of different planning methods from the management level and the accounting level of the enterprise. It is clear that the enterprise should pay attention to the pre planning and pre arrangement of the related business process in the tax saving.
Taking zJM Pharmaceutical Group as an example, this paper makes clear that the main task of the future development of pharmaceutical enterprises is to improve the biological medicine technology, develop modern Chinese herbal medicine technology and promote the integration of industry resources and so on. It points out the business development and strategic emphasis of Chinese herbal medicine manufacturing enterprises in the future for a period of time. Under this macro environment, it is discussed. The specific practice and application of the ZJM Pharmaceutical Group tax planning is based on the line of business chain involved in the ZJM pharmaceutical industry group and the main taxes involved in each subsidiary. It takes the business chain chain of the group and the main business contents of each subsidiary as the breakthrough point, and combines the development strategy, operation mode and the current tax ring of the zJM Pharmaceutical Group. After the situation, it analyzes the tax planning space, including the research and development of new products, the extension of the industrial chain in the group and the other functional links in the group, such as procurement, production, sales, investment and distribution, and proposes a plan for tax related business in the aspects of tax policy and accounting treatment.
This paper analyzes the different tax planning schemes of different business, examines the traditional business process from a new angle, establishes the relationship between tax and purchase, production processing and marketing, and constructs the tax planning work process which should be adopted in the process of future enterprise development of zJM pharmaceutical group with the guidance of tax planning concept advocated in this article. According to the specific situation of specific enterprises, this paper focuses on the special situation of the enterprises, and combines the current financial data of the ZJM Pharmaceutical Group to carry out tax planning, discusses the different business processes through the form of actual cases, and selects the optimal tax planning scheme from different ideas.
The planning ideas of this article are as follows: 1, tax planning activities should be carried out on the level of enterprise management and long-term development, and aim at "maximizing the value of enterprises to weigh the stakeholders", so as to construct the process optimization of the tax planning work of ZJM pharmaceutical industry group; 2, according to the development environment and development trend of the pharmaceutical industry, the root of the tax planning activities. According to the different classification of business process, the tax planning of ZJM Pharmaceutical Group is analyzed and contrasted.
In this paper, the main research object is the key tax value-added tax and the enterprise income tax, because the value added tax and the enterprise income tax have great influence on the financial income of the group, and the appropriate planning ideas can bring more economic benefits for the enterprises. However, based on the recent development process of zJM Pharmaceutical Group, it is no longer involved in these aspects. Therefore, taking the financial data of ZJM Pharmaceutical Group as an example, this paper analyzes and compares the application of different planning methods in the actual operation process, hoping to help the future tax planning work of the ZJM pharmaceutical industry group. Use.

【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72;F812.42

【参考文献】