AA生产型企业出口退税税收筹划研究

发布时间：2018-01-04 20:26

本文关键词：AA生产型企业出口退税税收筹划研究　出处：《广西大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着我国贸易国际化进程的加快,出口收入在总GDP中占据越来越大的比例,所以国内经济发展在很大程度上都取决于国际贸易的进展状况。在1985年就开始实施出口退税这一规定,之后在1994年又进行了税收方面的整改及进一步的制度健全,在国内的整个税收系统中出口退税这一体制体现着关键作用。由于出口退税相关制度在这20多年内不断的进行完善,在节约资源、缩减能耗、优化环境、健全国际贸易发展以及完善经济模式等方面都体现出很大的效用。改革我国的出口退税制度,对国内商品出口的经济结构以及产业构造的升级有很大的推动作用,此外还有助于控制污染性和非节能型商品对外贸易量,而增强环保低碳型商品出口率。另一方面出口退税这一制度还和不同阶层的财政状况有很大相关性。本文的主要内容就是基于笔者对生产型企业出口这一案例的分析,以及国家对出口退税这一制度进行的部分改革,针对AA企业实行的出口退税现状提出相应的筹划策略以及具体实施细则。本论文通过探究向AA生产型企业提供的出口退税方面合理的税收筹划,进而为整个行业提供借鉴经验,从而提升企业的经营能力,稳固竞争地位,进而促进企业快速构建优质的管理系统和税收筹划体系。
[Abstract]:With the process of China's trade integration, export earnings occupy an increasingly large proportion in the total GDP, so the progress of the development of the domestic economy will depend largely on international trade. This began the implementation of the export tax rebate rules in 1985, then in 1994 and in the tax aspects of the rectification and further in the whole system, the domestic tax system of export tax rebate this system embodies the key role. Because of the export tax rebate system in the 20 years of continuous improvement, to save resources, reduce energy consumption, optimize the environment, improve the development of international trade and the improvement of economic patterns and other aspects reflect the great reform of utility. China's export tax rebate system, export of domestic commodity economy structure and industrial structure upgrade has a great role, in addition to help control pollution and non energy saving type The commodity trade volume, and enhance environmental protection low carbon export rate. This system on the other hand, the export tax rebate has great relevance and different sectors of the financial situation. The main content of this paper is the analysis of this case the author of the production of export-oriented enterprises and based on the system of export tax rebate for part of the country's reform according to the present situation of AA, the export tax rebate enterprises put forward the corresponding planning strategy and specific implementation details. This thesis through research to AA production enterprise of export tax rebate on the reasonable tax planning, to provide reference and experience for the entire industry, so as to enhance the enterprise management ability, strong competitive position, thus promoting the rapid construction of quality management system and system of enterprise tax planning.

【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.6;F812.42

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