某军工企业集团增值税税务筹划

发布时间：2018-05-13 21:17

本文选题：军工企业 + 增值税　；参考：《财政部财政科学研究所》2013年硕士论文

【摘要】：税务筹划是市场经济中市场主体成熟的行为体现,其水平的高低很大程度上反映了企业纳税和整体战略实施的水平。增值税作为流转税的主要税种,是以增值额为课税对象,以全部流转额为计税销售额,在计税方法上都是以货物或劳务的全部销售额为计税依据,同时实行税款抵扣制度,对以前环节已纳税款子以扣除,增值税实行价外征税,经营者出售商品使税款附加在价格之上转嫁给购买者,随着商品流通环节的延伸,税款最终由消费者承担,在产品或行业实行比例税率。军工系统所属军事工厂生产销售的列入军工主管部门军品生产计划并按照军品作价原则销售给军队、军事工厂、国家安全系统和总装备部等部门的产品免征增值税,国家总装备部和各兵种装备部在军品订货价格上为免税价格,军工企业从购买材料到生产外协等生产各环节所支付的税款无法转移,在销售免税产品价格中无法得到税款的补偿,增值税最终成为产品成本的一部分,消费者不是全部税款的承担者,军工企业成为增值税实际负担者,增加了企业产品成本和资金成本。如何对军工企业增值税进行税务筹划也就显得尤为重要。本文在对企业税务筹划的概念和意义介绍的基础上,阐述了税务筹划发展过程中的现状和存在的问题,较为详细地介绍了目前常见的一些增值税税务筹划方法,并结合案例分析企业应该如何进行增值税税务筹划,总结出了企业在增值税税务筹划中应该注意的问题,对军工企业集团免税产品增值税从实际业务和策略上进行筹划和探讨,其目的：一是对兼营非应税项目进行筹划,降低企业整体税负,同时减少以增值税为税基的城建税和教育费附加支出,减少企业资金支出；二是对免税产品通过生产、采购和注册区域等业务方面进行筹划减少进项税额,增加退税额,降低企业生产成本和资金成本,提高企业盈利能力。三是为企业进行增值税税务筹划时提供一些有借鉴意义的实际操作和方法。
[Abstract]:Tax planning is the mature behavior of the market subject in the market economy. The level of tax planning reflects to a great extent the level of the enterprise's tax payment and the implementation of the overall strategy. As the main tax category of turnover tax, VAT is based on the amount of value-added tax, the total amount of circulation as the taxable sales amount, and the tax calculation method on the basis of the total sales of goods or services. At the same time, the system of tax deduction is implemented. Tax has already been paid for the previous link to deduct, VAT is taxed outside the price, and the operator sells the goods so that the tax is added to the price to be passed on to the purchaser. As the circulation of the goods extends, the tax will ultimately be borne by the consumer. Apply proportional tax rates on products or industries. The production and sales of military factories belonging to the military industry system are included in the military production plan of the competent department of military industry and are sold to the military, military factories, national security systems and the general equipment department in accordance with the principle of military product pricing, and are exempted from value-added tax, The State General Armament Department and the arms and equipment departments are duty-free prices in the order prices of military products, and the taxes paid by the military industry enterprises from the purchase of materials to the production coordination and so on cannot be transferred. In the sale of duty-free products in the price of no tax compensation, VAT eventually become a part of the cost of the product, consumers are not the full tax payer, military enterprises become the actual burden of VAT, Increased enterprise product cost and capital cost. How to carry on the tax planning to the military industry enterprise VAT is particularly important. Based on the introduction of the concept and significance of enterprise tax planning, this paper expounds the present situation and existing problems in the development of tax planning, and introduces in detail some common methods of value-added tax planning at present. Combined with a case study, this paper analyzes how enterprises should carry out VAT tax planning, summarizes the problems that enterprises should pay attention to in VAT tax planning, and discusses the practical business and strategy of VAT in military enterprise groups. Its objectives are: first, to plan for non-taxable projects concurrently, to reduce the overall tax burden on enterprises, and at the same time to reduce the additional expenditure on urban construction tax and education fees based on value-added tax, and to reduce enterprise capital expenditure; and second, to produce duty-free products through production. In purchasing and registration area, we plan to reduce the income tax, increase the tax refund, reduce the production cost and capital cost, and improve the profitability of the enterprise. The third is to provide some practical operations and methods for enterprises to carry out VAT tax planning.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.48;F406.7

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