零售企业促销方式的纳税分析与筹划

发布时间：2018-05-05 06:33

本文选题：零售企业 + 促销方式　；参考：《天津财经大学》2014年硕士论文

【摘要】：随着市场竞争的日渐激烈和诸如沃尔玛、家乐福等诸多外商零售企业的进入,零售企业的市场竞争日益激烈,越来越多地采取赠送、折扣、让利等各种促销手段来吸引消费者,刺激销售量。促销的手段形式多样。但无论采取那种形式,作为企业,归根到底,都是想实现企业效益最大化。税法上对不同销售方式的不同规定,决定了企业在追求其效益最大化的过程中,税收成为不可忽略的重要一环。尽管影响促销效果的因素很多,如消费者心理、财务管理水平等,但是税收直接关系到企业利润的多少,成为零售企业在进行促销方式选择时不可忽视的因素。税法具有很强的时效性,并随着经济活动不断进行相应的调整和完善,本文根据我国现行的税收制度,吸收了近年来税法的最新调整和变化,注重把税收筹划的理论与实际操作相结合,在对零售企业常用的促销手段进行纳税分析的基础上,探索税收筹划方案,并结合实际生活中的具体案例,对纳税分析和筹划方案进行解释,使筹划方案更加贴近实际,切实可行。零售企业促销方式的纳税分析与筹划重点在第三章促销方式的纳税分析和第四章促销方式的税收筹划。通过第二章零售企业的概念界定和促销方式的界定,对税收分析和筹划的对象先进行明确的界定。在此基础上结合相关税法规定,对常用的八种促销方式进行纳税分析,在综合分析的基础上,结合案例提出筹划方案,帮助企业选择最佳促销方式。最后,点出税收筹划中可能存在的风险,并提出相应的措施加以防范。
[Abstract]:With the increasingly fierce competition in the market and the entry of many foreign retail enterprises such as Wal-Mart and Carrefour, the market competition of retail enterprises is becoming increasingly fierce. More and more, various promotional measures such as giving away, discounts and profits are adopted to attract consumers. Stimulate sales. There are many ways to promote sales. However, no matter what kind of form, as an enterprise, in the final analysis, is to maximize the efficiency of the enterprise. The different regulations of different sales methods in the tax law decide that in the process of pursuing the maximization of its benefit, the tax revenue becomes an important link that can not be ignored. Although there are many factors that affect the effect of sales promotion, such as consumer psychology, financial management level and so on, tax is directly related to the profit of the enterprise, and becomes a factor that can not be ignored when the retail enterprise chooses the way of promotion. The tax law has a strong timeliness, and with the economic activities constantly adjust and improve accordingly, according to the current tax system of our country, this paper absorbs the latest adjustment and change of the tax law in recent years. Pay attention to combining the theory of tax planning with the practical operation, on the basis of the tax analysis of the common sales promotion means of retail enterprises, explore the tax planning scheme, and combine with the concrete cases in real life. The tax analysis and planning scheme are explained to make the plan more practical and feasible. The tax analysis and planning of sales promotion in retail enterprises focus on the tax analysis of the third chapter and the tax planning of the fourth chapter. Through the definition of the concept of retail enterprise and the way of promotion, the author defines the object of tax analysis and planning. On the basis of this, the tax analysis of eight common promotion methods is carried out in combination with the relevant tax laws. On the basis of comprehensive analysis, a planning scheme is put forward to help enterprises choose the best way to promote sales. Finally, the paper points out the possible risks in tax planning and puts forward corresponding measures to prevent them.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F724.2;F715.5

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