天津市J工厂税收筹划研究

发布时间：2018-09-08 21:45

【摘要】：随着我国国有企业改革不断深入，特别是中国入市以来，国有企业作为独立经济体参与国际市场竞争，而参与竞争的外资公司已经在税收筹划方面处于领先地位，享受到了税收筹划带来的诸多益处，成为其占领竞争优势的有利因素之一，为了增强国内企业在国际市场竞争力，企业尽快掌握并运用税收筹划技能；此外，伴随着我国税收法制逐步完善，为税收筹划提供了法制保障与策划空间，但同时也使得涉税管理不完善的国内企业面临风险；最后，国有企业是国民经济的支柱，对我国维护社会稳定和经济秩序起着重大影响，是市场经济的重要组成部分，国有税收筹划迫在眉睫。本文综合国内外研究成果以及工作实践经验，以天津市J工厂作为国有企业的代表，结合J工厂税收筹划状况，提出税收筹划问题，，分析其可行性，并以纳税额较大的增值税与企业所得税为重点研究对象，在合法的前提下，分析了几种税收筹划方案。本文分为五个部分：首先绪论介绍了本文的研究意义、研究思路和方法；第二部分介绍了理论基础与文献综述，为后文建立理论基础；第三部分分析了天津市J工厂的税收筹划现状并提出存在的问题，为方案的设计做可行性研究；第四部分是税收筹划方案设计实证，以天津市J工厂的实际情况出发，针对重点税目进行税收筹划；第五部分结合天津市J工厂的实证分析，提出问题的解决方案与建议，并在国有企业的税收筹划研究方面得到一定的启示，具备一定参考价值。本文希望以天津市J工厂的税收筹划为背景，理论结合实际，在一定程度上服务于我国广大国有企业的税收筹划研究与实践。
[Abstract]:With the deepening of the reform of state-owned enterprises in China, especially since China entered the market, state-owned enterprises, as independent economies, participate in the international market competition, and the foreign companies participating in the competition have been in the leading position in tax planning. In order to enhance the competitiveness of domestic enterprises in the international market, enterprises master and use tax planning skills as soon as possible. With the gradual improvement of China's tax legal system, it provides legal guarantee and planning space for tax planning, but at the same time, it also makes the domestic enterprises with imperfect tax management face risks. Finally, state-owned enterprises are the pillar of the national economy. It plays an important role in maintaining social stability and economic order and is an important part of market economy. This article synthesizes the domestic and foreign research results and the work practice experience, takes Tianjin J factory as the representative of the state-owned enterprise, unifies the J factory tax planning situation, raises the tax planning question, analyzes its feasibility, Taking the large tax amount of VAT and enterprise income tax as the main research object, several tax planning schemes are analyzed on the premise of legality. This paper is divided into five parts: first, the introduction introduces the significance of the research, research ideas and methods, the second part introduces the theoretical basis and literature review, to establish the theoretical basis for the following; The third part analyzes the present situation of the tax planning of Tianjin J factory and puts forward the existing problems, and makes a feasibility study for the design of the plan. The fourth part is the demonstration of the tax planning scheme design, based on the actual situation of Tianjin J factory. The fifth part combines with the empirical analysis of Tianjin J factory, puts forward the solutions and suggestions, and gets some enlightenment in the research of tax planning of state-owned enterprises, which has a certain reference value. This paper hopes to serve the research and practice of tax planning of the majority of state-owned enterprises in our country to a certain extent with the background of tax planning of Tianjin J factory and the combination of theory and practice.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.472

【共引文献】