自贸区TK企业税收筹划方案设计

发布时间：2018-02-03 20:04

本文关键词： 自贸区税收筹划方案设计　出处：《南京理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：企业进行合理有效地税收筹划不仅能直接降低税收负担、提高盈利水平,还可以间接增强自身的竞争实力。因此,税收筹划已经成为当今企业经营管理活动的必要组成部分。尤其是对一些行业竞争激烈的企业来说,更是意义重大。自贸区作为一个特殊的海关监管区域,税收优惠政策更加开放和多样,可以为区内企业提供更多的税收筹划空间。本文选取广东前海自贸区的TK企业作为税收筹划的案例分析对象,期望可以为区内企业的税收筹划建设提供借鉴。文章首先阐述了有关自贸区企业税收筹划的理论基础,为下文针对TK企业的案例分析做好了理论铺垫。紧接着对TK企业的发展背景、财务状况、涉税环境、纳税情况以及总体税负等方面进行了深入研究,为的是从TK企业入驻自贸区前后的涉税变化中挖掘其税收筹划的空间。之后便从自贸区特有的税收优惠政策入手,对TK企业进行了分税种的筹划方案设计。通过具体测算来比较各个方案的节税收益,选出最优方案。另外本着追求企业整体税负最低的原则,又探讨了筹划方案在各个税种之间产生的影响以便推出企业总体税负层面的筹划结论。最后指出了 TK企业在税收筹划过程中可能存在的风险,并且给予了如何防范的建议。
[Abstract]:Reasonable and effective tax planning can not only directly reduce the tax burden, improve the level of profit, but also indirectly enhance their own competitive strength. Tax planning has become a necessary part of the enterprise management activities. Especially for some enterprises with fierce competition, it is of great significance. As a special customs supervision area, the free trade zone is of great significance. Tax preferential policies are more open and diverse, which can provide more tax planning space for enterprises in the region. This paper selects TK enterprises in Qianhai Free Trade Zone of Guangdong Province as the case study object of tax planning. It is expected to provide a reference for the construction of tax planning of enterprises in the region. Firstly, this paper expounds the theoretical basis of tax planning for enterprises in the Free Trade Zone. For the following case study of TK enterprises to do a good theoretical foundation. Then the development background of TK enterprises, financial situation, tax-related environment, tax payment and overall tax burden were studied in depth. In order to excavate the space of tax planning of TK enterprises before and after the tax changes before and after entering the free trade area, and then start from the special preferential tax policy of the free trade area. TK enterprise for tax planning design. Through specific calculation to compare the tax savings of each scheme, choose the best scheme. In addition, in pursuit of the principle of the lowest overall tax burden of the enterprise. The paper also discusses the impact of the planning scheme among different tax categories in order to draw the planning conclusion of the overall tax burden level of enterprises. Finally, it points out the possible risks in the tax planning process of TK enterprises. And gave advice on how to prevent.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275

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