广西交通运输企业税收筹划问题研究

发布时间：2018-06-03 11:53

本文选题：广西 + 交通运输企业　；参考：《长安大学》2014年硕士论文

【摘要】：随着我国税收制度改革的不断深入和税收法律不断健全完善，以及在中国—东盟自由贸易区、北部湾经济区加快建设和国家刺激经济发展政策不断出台的带动下，广西的经济建设和市场环境将更开放、更具吸引力，广西的交通运输企业将在更开放、竞争更激烈的市场平台上公平参与市场竞争。在具有不稳定性和变动性的市场环境下，税收管理就成为影响广西交通运输企业资源配置、财务管理以及长远发展战略重要因素之一。在筹资、投资、生产经营到分配的各个环节中提前做好筹划和风险控制，才能使企业在多变的市场环境中提高盈利能力，以最小的损失，换取最大的收益。广西交通运输企业税收筹划贯穿于广西交通运输企业从设立到投融资到生产经营到分配的生产经营各个环节的全过程，在税收法律规定许可的范围内，事前通过充分而详细的筹划，尽可能地节约税款，以获取最大的税收利益，以达到企业效益最大化。从筹划内容和手段上来看，税收筹划属于企业财务管理的组成部分，通过财务指标来衡量其成与否，是企业成本核算和规划的重要内容之一，，其最终目标是实现广西交通运输企业价值最大化。另外税务机关应积极提高税收征管水平，尽量减少税收征管中的漏洞，为企业的税收筹划提供一个良好的税收环境。本文通过归纳和分析广西交通运输企业税收筹划的现状、主要内容和方法，结合广西交通运输企业的财务管理特点和税收环境现状，探索广西交通运输企业税收筹划的思路和规律，并对改进广西交通运输企业税收筹划提出了相关建议。
[Abstract]:With the deepening of China's tax system reform and the continuous improvement of tax laws, and driven by the accelerated construction of the China-ASEAN Free Trade area, the Beibu Gulf Economic Zone and the continuous introduction of the national policy of stimulating economic development, Guangxi's economic construction and market environment will be more open and attractive. Guangxi's transportation enterprises will participate in the market competition fairly on a more open and competitive market platform. In the unstable and changeable market environment, tax management has become one of the important factors affecting the resource allocation, financial management and long-term development strategy of Guangxi transportation enterprises. In the aspects of financing, investment, production and management and distribution, the enterprises can improve their profitability in the changeable market environment and exchange the maximum profit with the minimum loss by doing a good job of planning and risk control in advance. Tax planning of Guangxi transportation enterprises runs through the whole process of Guangxi transportation enterprises from establishment, investment and financing to production and operation to distribution, and within the scope of tax laws, Through full and detailed planning in advance, the tax can be saved as much as possible in order to obtain the maximum tax benefit and to maximize the benefit of the enterprise. In terms of planning content and means, tax planning is an integral part of enterprise financial management. It is one of the important contents of enterprise cost accounting and planning to measure its success through financial indicators. The ultimate goal is to maximize the value of Guangxi transportation enterprises. In addition, the tax authorities should actively improve the level of tax collection and management, reduce the loopholes in tax collection and management as far as possible, and provide a good tax environment for the tax planning of enterprises. This paper summarizes and analyzes the present situation, main contents and methods of tax planning of Guangxi transportation enterprises, and combines the characteristics of financial management and the present situation of tax environment of Guangxi transportation enterprises. This paper probes into the thought and law of tax planning of Guangxi transportation enterprises, and puts forward some relevant suggestions for improving the tax planning of Guangxi transportation enterprises.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F512.6;F506.7

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