SH肉类加工集团税务筹划研究

发布时间：2018-06-06 17:56

本文选题：税收筹划 + 经营　；参考：《辽宁大学》2014年硕士论文

【摘要】：随着市场经济的迅速发展，企业之间的竞争日趋激烈，作为强制征收的税收对企业的净利润乃至企业未来的经营发展有着很大的影响，因此越来越多的企业开始意识到可以将税收筹划作为一项有效手段来降低企业的税负。相比于那些单一的独立存在的企业，作为一个多个企业集合的集团企业，其多元化、多层次化、多国竞争的特点使其对于税收筹划的需求尤为迫切。本文即从SH集团全局发展出发，，立足于为SH集团降低税负，实现税收利润的最大化而做出了一些筹划活动。通过对生产经营活动以及筹资、投资、企业合并中等涉税业务的事前筹划，在合乎税法规定的条件下选择对SH集团最有利的方案以使其获得最大的税收利益。论文以SH集团为研究主体，根据集团发展的未来规划，有针对性的提出了在集团的经营期和产权重组期所适用的税收筹划手段，并通过具体筹划案例进行分析验证。本文首先分析了SH集团的基本发展状况、过去5年的财务状况以及一些涉税信息。基于这些基本信息，提出SH集团税收筹划的可行方案，并通过分析比较进行选择，具体包括SH集团在经营期的跨国经营控股关系的选择、短期资金投资回收方式的选择、销售确认方式的选择、固定资产折旧方式的选择、租赁方式的选择的税收筹划。以及在产权重组阶段关于企业合并时融资方案的选择和企业合并税务处理方式的选择的税收筹划。接着本文分析了SH集团在税务筹划的过程中可能会出现的风险并给出相应的防范对策。其中SH集团税务筹划的实施风险有：一，外部环境的快速变化导致税收筹划方案的失效；二，追求短期的节税效果而忽视风险和长期收益；三是企业的财务决策者的主观性引起的预测偏差。针对以上筹划方案实施的风险，SH集团可以可采取以下措施进行控制：一是实现信息的全面收集与实时管理，二是完善税收筹划的风险与收益评估机制，三是提升内部财务人员水平或引入专业机构。通过本文的研究可以提高SH的经营管理水平、降低其税负水平和涉税风险、并促进集团资源的合理配置以及获得资金的时间价值。
[Abstract]:With the rapid development of market economy, the competition between enterprises is becoming more and more fierce. Therefore, more and more enterprises begin to realize that tax planning can be used as an effective means to reduce the tax burden. Compared with those single independent enterprises, as a group of multiple enterprises, the characteristics of diversification, multi-level and multi-country competition make the demand for tax planning especially urgent. Based on the overall development of SH Group, this paper makes some planning activities for SH Group to reduce the tax burden and realize the maximization of tax profits. Through the prior planning of production and business activities as well as financing, investment, and the merger of mid-tax businesses, Under the conditions of tax law, we choose the most favorable scheme for SH Group in order to obtain the maximum tax benefit. This paper takes SH Group as the main body of study, according to the future planning of the development of SH Group. The paper puts forward the suitable tax planning means in the period of group management and property right reorganization, and analyzes and verifies it through concrete planning cases. This paper first analyzes the basic development of SH Group, the financial situation of the past five years and some tax-related information. Based on these basic information, this paper puts forward the feasible scheme of SH Group's tax planning, and through the analysis and comparison, it makes a choice, including the choice of the transnational operation and holding relationship of SH Group in the operating period, the choice of short-term capital investment return mode. The choice of sales confirmation, depreciation of fixed assets and tax planning of leasing. And in the stage of property right reorganization, the tax planning about the choice of financing scheme and tax treatment mode of enterprise merger is discussed. Then this paper analyzes the possible risks in the tax planning process of SH Group and puts forward the corresponding countermeasures. Among them, the implementation risks of SH Group tax planning are as follows: first, the rapid change of the external environment leads to the invalidation of the tax planning scheme; second, the pursuit of short-term tax saving effect and neglect of risk and long-term income; Third, the subjectivity of the financial decision makers of enterprises caused by the bias of prediction. In view of the risk of the implementation of the above planning plan, SH Group can take the following measures to control it: first, to realize the overall collection and real-time management of information; second, to improve the risk and income assessment mechanism of tax planning. The third is to raise the level of internal financial personnel or introduce professional organizations. Through the research of this paper, we can improve the management level of SH, reduce its tax burden level and tax-related risks, and promote the rational allocation of group resources and the time value of obtaining funds.
【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】：F326.5;F302.6

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