沈阳WD影城纳税筹划分析

发布时间：2017-12-27 04:04

本文关键词：沈阳WD影城纳税筹划分析　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国目前正处于经济转型时期,因第三产业,尤其是现代服务业较少的消耗资源、能源的特点,因此成为大力发展的对象,而近些年,随着影城的快速崛起,俨然已经在现代服务业的发展中占有重要地位。此外,要实现经济的健康可持续发展,就要推动我国经济、政治、文化、社会的全面发展,而影剧院作为集电影放映、文艺演出、宣传教育等多项功能于一体的文化消费场所,在传播文明、带动经济、普及教育、丰富精神生活、增添文化娱乐等方面有着举足轻重的作用,是人民群众日益增长的文化生活中不可缺少的一个重要方面。随着市场经济的快速转变和发展,人们对精神文化的追求也越来越高,因此,大批影院开始逐渐走入人们的视野,在这里,人们可以拥有视觉的享受和精神的放松。从2002年全年票房9.2亿元至今,11年来,中国电影票房增长18.5倍,年均增长达到39%,在世界范围内保持领先。随着影院的收入的日益增加,企业开始将注意力转移到怎样增加利润,减少税收上来,因此,如何对影院进行合理的税收筹划显得迫在眉睫。本论文的创新之处在于：第一次从影院行业角度进行税务筹划、选取影院行业具有代表性的“WD”影院作为筹划的目标以及筹划方法多样化。本论文选取了沈阳WD影城作为案例,在影城需要缴纳的各种的税种中,选取了最重要的三种代表性的税种进行筹划：营业税、增值税和企业所得税。在营业税方面,采用“促销方式的应用”、“消费比例的调节”、“拆分企业组织形式”和“分解营业额”的方法进行纳税分解；在增值税方面,采用“买一折一法”和“捆绑式销售法”进行纳税分析；在企业所得税方面,采用“业务招待费的临界点”、“业务宣传费的巧用”以及“固定资产折旧法”和“存货使用筹划法”进行纳税筹划。从几个不同角度作为切入点进行分析,提供较多的筹划方法,通过分析和比较,找到更适合影城的筹划方案。通过对其进行的纳税筹划,最终实现企业利益最大化和增强沈阳WD影城行业竞争力的目的。最后,综合所有的筹划方法对WD影城的财务方面进行总结,通过筹划后,评估可以为影城带来的收益,列出筹划中出现的一些问题和风险,以及如何避免这些问题,深化对WD影城进行纳税筹划的意义。
[Abstract]:Our country is in the economic transition period, because of the third industry, especially the characteristics of modern service industry and less consumption of resources and energy, thus become the object, the development in recent years, with the rapid rise of studios, seems to have in the development of modern service industry occupies an important position. In addition, in order to achieve sustained and healthy economic development, to promote the comprehensive development of China's economic, political, cultural, social, and theaters as a function of film screenings, performances, publicity and education in one of the many places of cultural consumption, plays an important role in the spread of civilization, economy, education, drive the rich spiritual life, add cultural entertainment, is an indispensable and important aspect of people's growing cultural life. With the rapid transformation and development of market economy, people's pursuit of spiritual culture is also getting higher and higher. Therefore, a large number of cinemas begin to enter into people's vision. Here, people can enjoy visual enjoyment and mental relaxation. Since 920 million yuan of box office in 2002, the box office of Chinese films has increased by 18.5 times in the past 11 years, with an average annual growth of 39% and a world leader. With the increasing income of theaters, enterprises begin to turn their attention to how to increase profits and reduce taxes. Therefore, how to make reasonable tax planning for cinemas is imminent.
【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】：J943;F812.42;F275

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