大型连锁零售企业税务管理与筹划研究

发布时间：2018-03-13 16:01

本文选题：连锁企业　切入点：税务管理　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着我国市场经济体制的完善,我国经济快速稳健发展。由于国内经济的发展，特别在中国加入世界贸易组织之后，国内市场上出现了许多具备一定规模、业务综合性发展、全国性的大型企业。大型企业是中国经济发展的引擎，国家的财政收入相当大比重都有赖于大型企业的贡献。与国内其他企业相比，大型企业的经营更为复杂，企业的税务管理与筹划难度也较大。企业的税务管理与筹划关乎企业的生存与发展。本文主要从理论探讨和案例分析两方面展开了大型连锁零售企业税务管理与筹划的研究。本文案例所分析的对象A连锁商业有限公司，是一家大型的连锁零售企业。企业正处于上升发展期，作为企业的财务管理者，，感到企业的税务管理对企业的壮大发展尤为重要。因此，在文献研究的基础上，本文对企业税务管理与筹划理论进行了细化，对A连锁商业有限公司的税务管理与筹划做了具体的方案设计。通过对A连锁商业有限公司基本概况的介绍，以及对A连锁商业有限公司采购、流通、营销和企业员工薪资结构各方面的分析，本文制定出了一套税务管理与筹划的方案。本文得出了如下结论：企业进行税务管理与筹划时，要将科学化、精细化的税务管理模式引入企业的日常财务管理之中。为此，文章设计出了一套具体可行的方案。本文做出了如下展望：企业涉税行为的风险程度量化研究、企业涉税问题的道德研究、企业员工薪资结构调整对企业员工敬业度的影响研究等内容应当纳入当前企业涉税研究的重点领域。
[Abstract]:With the perfection of China's market economy system, our country's economy is developing rapidly and steadily. With the development of domestic economy, especially after China's entry into the World Trade Organization, there have been many comprehensive business developments on the domestic market with a certain scale. Large national enterprises. Large enterprises are the engine of China's economic development, and a considerable proportion of the state's financial revenue depends on the contributions of large enterprises. Compared with other domestic enterprises, the operation of large enterprises is more complex. The tax management and planning of enterprises is also difficult. The tax management and planning of enterprises is related to the survival and development of enterprises. This paper mainly discusses the tax management and planning of large chain retail enterprises from the aspects of theoretical discussion and case analysis. Like chain A Commercial Co., Ltd. Is a large chain retail enterprise. The enterprise is in the period of rising development. As the financial manager of the enterprise, the tax administration of the enterprise is especially important to the development of the enterprise. Therefore, on the basis of the literature research, This article has carried on the elaboration to the enterprise tax management and the plan theory, has made the concrete plan design to the A chain commercial limited company's tax management and the plan. As well as the analysis of purchasing, circulation, marketing and employee salary structure of A chain Commercial Co., Ltd., this paper draws up a set of tax management and planning scheme. This paper draws the following conclusions: when enterprises carry out tax management and planning, they should introduce the scientific and refined tax management model into the daily financial management of enterprises. The paper designs a set of concrete and feasible scheme. This paper makes the following prospects: the quantitative study on the risk degree of the enterprise's tax-related behavior, the moral research of the enterprise's tax-related problem, The research on the effect of employee salary structure adjustment on employee engagement should be included in the key areas of current enterprise tax research.
【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】：F721.7;F715.5;F812.42

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