ZJ设计研究院税务筹划方案研究

发布时间：2018-04-18 18:42

本文选题：税务筹划 + 建筑设计类企业　；参考：《河北工业大学》2014年硕士论文

【摘要】：在激烈的市场竞争条件下，我国建筑设计类企业为了控制经营成本，提高企业市场占有率和经济效益，已经开始关注日常涉税业务的税务筹划，以此来推动企业实行涉税业务的事前成本控制，以达到企业价值最大化的目的。因此，结合建筑设计类企业的发展特点，有针对性地研究该类企业的税务筹划问题，帮助企业制定适合自身发展特点的税务筹划方案，具有十分重要的现实意义。本文以ZJ设计研究院为研究对象，研究了建筑设计类企业的税务筹划问题。论文首先对研究背景、研究意义、研究方法、论文内容以及税务筹划理论进行阐述。其次，对ZJ设计研究院的纳税现状、存在的问题和税务筹划空间进行了分析。再次，从企业营改增之后的纳税税种出发，以增值税、企业所得税、个人所得税为筹划税种，，对涉税的业务如选择应税服务商、设立分支机构、分期分段收款、投资项目选择等七项进行具体分析，对可行的筹划方案进行财务测算，提出具有实用性的临界值法，从而为ZJ设计研究院设计一套实用性税务筹划方案。最后，总结了本文的研究结论，对可能存在的不足进行了客观评价。
[Abstract]:Under the condition of fierce market competition, in order to control the operating cost and increase the market share and economic benefit, Chinese architectural design enterprises have begun to pay close attention to the tax planning of daily tax-related business.In order to achieve the purpose of maximizing the value of enterprises, the enterprises are encouraged to carry out the prior cost control of tax-related business.Therefore, combining the development characteristics of architectural design enterprises, it is of great practical significance to study the tax planning problems of this kind of enterprises, and to help them to formulate tax planning schemes suitable for their own development characteristics.Taking ZJ Design and Research Institute as the research object, this paper studies the tax planning of architectural design enterprises.Firstly, the background, significance, method, content and tax planning theory are discussed.Secondly, the present situation, problems and tax planning space of ZJ Design and Research Institute are analyzed.Thirdly, starting from the tax categories after the business operation has been reformed, and taking the value-added tax, enterprise income tax and personal income tax as the tax planning categories, the tax-related businesses such as selecting taxable service providers, setting up branch offices, and collecting money by stages,Seven items such as investment project selection are analyzed, the feasible planning scheme is calculated and a practical critical value method is put forward, and a set of practical tax planning scheme is designed for ZJ Design and Research Institute.Finally, the conclusion of this paper is summarized, and the possible shortcomings are evaluated objectively.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.92

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