ZY电力公司企业所得税纳税筹划案例分析

发布时间：2018-03-08 01:01

本文选题：电力企业　切入点：纳税筹划　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收问题近些年来成为了企业经营管理人员普遍关注的一个问题，本国的财税政策的更新也是日新月异，同时作为我国财政收入的最主要来源，税收多少的问题直接影响到我国总体经济的向前发展以及整个社会的谐和与稳固。从企业的角度来说，为了适应日益激烈的市场竞争和不景气的社会经济环境，节约纳税成本从而增加企业的效益成了他们最为重视的途径和措施。当然，众所周知的，在所有的税种当中企业所得税的缴费基数和比例都是相对来说比较高的，因此企业所得税在任何企业的纳税总额中都占据着相当大的比重。所以，，本文当中选择了企业所得税作为纳税筹划的重点来探讨。目前，根据统计得知国内外关于电力企业的纳税筹划的研究文献相对于别的行业来说还是比较少的，加上电力企业是国有垄断行业，其纳税筹划的意义很大。基于上述几个原因，文章选择电力企业的所得税的纳税筹划案例作为论文主题来研究。希望通过作者的论述能够对筹划实践提供模拟和参考。本文主要采取案例分析的方式对电力企业的税收进行筹划，以ZY电力企业为例进行诠释，希望借此能够为整个行业的类似业务的税收筹划提供一定的参考。文章中涉及的筹划点主要包括业务招待费、公益性捐赠的纳税筹划，关于筹资问题的纳税筹划，关于固定资产计提折旧方法的纳税筹划，存货计价方式选择的纳税筹划，还有利用税收优惠政策进行纳税筹划等。文章内容共包含三章：第一章是从ZY电力公司的基本情况入手。首先，详细介绍了本企业的生产规模和经营情况。其次，对ZY电力公司的基本财务状况进行了分析，主要包括：企业的收入现状、各种费用情况的介绍等。最后，详细列出了近两年来ZY电力公司的企业所得税的缴纳情况。第二章是论述的主体和重点内容，主要根据ZY电力公司近几年实际发生的各项业务来设计案例，紧接着陈述案例筹划的依据和技术，并详细的介绍了各项筹划方案的内容，最后再进行筹划效果分析，使得筹划的过程和意义得以具体表现。第三章介绍了ZY电力公司的税收筹划存在的问题及防范措施。各类型的公司在进行纳税规划的过程中存在着各种各样的困难和风险。文章针对前一部分的筹划方案中可能存在的问题，提出了具有针对性和可行性的防范措施，希望使筹划方案能够更加具有实际操作意义。
[Abstract]:In recent years, the tax issue has become a common concern of enterprise management personnel, and the updating of fiscal and taxation policies in our country is also changing with each passing day. At the same time, it is the most important source of financial revenue in our country. The question of how much tax revenue will directly affect the overall economic development of our country and the harmony and stability of the whole society. From the point of view of enterprises, in order to adapt to the increasingly fierce market competition and the depressed social and economic environment, Saving tax costs and thus increasing the efficiency of enterprises has become the most important way and measure. Of course, it is well known that in all kinds of taxes, the base and proportion of enterprise income tax contributions are relatively high. Therefore, the enterprise income tax occupies a considerable proportion in the total tax payment of any enterprise. Therefore, this paper chooses the enterprise income tax as the focus of tax planning. At present, According to statistics, the research literature on tax planning of electric power enterprises at home and abroad is still relatively few compared with other industries. In addition, electric power enterprises are state-owned monopoly industries, so their tax planning is of great significance. This paper chooses the tax planning case of the electric power enterprise income tax as the main topic of the thesis, hoping that the author can provide the simulation and reference to the planning practice through the author's argumentation. This paper mainly adopts the method of case analysis to plan the tax revenue of electric power enterprise, taking ZY electric power enterprise as an example to explain, It is hoped that this can be used as a reference for the tax planning of similar businesses in the whole industry. The planning points in this article mainly include business hospitality, tax planning for public welfare donations, and tax planning for raising funds. There are three chapters in this paper, such as tax planning of depreciation method of fixed assets, tax planning of the choice of inventory valuation method, and tax planning by using preferential tax policy. The first chapter starts with the basic situation of ZY Electric Power Company. Firstly, it introduces the production scale and management of the company in detail. Secondly, it analyzes the basic financial situation of ZY Electric Power Company, including: the current situation of the enterprise's income. Finally, it lists the status of enterprise income tax of ZY Power Company in recent two years. The second chapter is the main body and key content of the discussion, mainly according to ZY electric power company in recent years actual business to design the case, then state the case planning basis and technology, and detailed introduction of the content of the planning scheme, Finally, the effect of planning analysis, so that the process and significance of planning can be concretely demonstrated. The third chapter introduces the existing problems and preventive measures of tax planning in ZY electric power company. There are various difficulties and risks in the process of tax planning for various types of companies. This paper aims at the planning of the former part. Possible problems in the programme, This paper puts forward the preventive measures with pertinence and feasibility, hoping to make the planning scheme more practical.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

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