小型高新技术企业税务筹划研究

发布时间：2018-05-07 09:03

本文选题：小型高新技术企业 + 税务筹划　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：国家财政收入的主要来源便是税收,我国税法明确规定,纳税是企业应尽的义务。税务筹划则是在法律许可的范围内,通过调整和规划筹资、经营及投资环节的行为,使得企业的应纳税额尽量降低。企业税务筹划和偷税、逃税等违法行为存在着本质的区别。对于企业而言,科学合理的税务筹划工作,既能够帮助企业有效地开源节流,又能够保障国家利益不受损,进而实现双赢的目的。随着政府陆续出台多项扶持政策,近年来,我国小型高新技术企业实现了高速的发展,逐渐成为我国国民经济发展的支柱型行业。为了有效节省税务成本,提升核心竞争力,做好企业的税务筹划工作显得尤为重要。本文共分七章。第一章为绪论,简要介绍了论文的研究背景及研究意义,对在本文写作过程中所参阅的部分国内外文献综述进行了简要介绍,指明了本文的研究方法;第二章主要探讨了小型高新技术企业税务筹划的理论依据及税务筹划流程;第三章主要探讨了小型高新技术企业的现状及进行税务筹划的意义;第四章主要探讨了小型高新技术企业存在的问题及面临的机遇;第五章主要以XRD公司为例,以XRD公司成立至今的经营状况和纳税情况论证了税务筹划在实际中的应用;第六章是作者对小型高新技术企业税务筹划提出的对策和建议;第七章是对小型高新技术企业税务筹划的结论及对未来的展望。
[Abstract]:Tax is the main source of national financial revenue. Tax planning is within the scope of the law, through the adjustment and planning of financing, management and investment activities, so as to reduce the tax payable of enterprises as far as possible. There are essential differences between tax planning and tax evasion. For enterprises, scientific and reasonable tax planning can not only help enterprises to effectively increase revenue and reduce expenditure, but also can protect the national interests from damage, and then achieve the goal of win-win. With the introduction of many supporting policies by the government, in recent years, small high-tech enterprises in China have achieved rapid development, and gradually become the pillar industry of the development of our national economy. In order to save the tax cost and enhance the core competitiveness, it is very important to do the tax planning well. This paper is divided into seven chapters. The first chapter is the introduction, which briefly introduces the research background and significance of the thesis, briefly introduces some domestic and foreign literature review in the process of writing, and points out the research methods of this paper. The second chapter mainly discusses the theoretical basis and tax planning process of small high-tech enterprises, the third chapter mainly discusses the current situation of small high-tech enterprises and the significance of tax planning. Chapter four mainly discusses the existing problems and opportunities of small high-tech enterprises, the fifth chapter mainly takes XRD Company as an example, and demonstrates the application of tax planning in practice with the operating situation and tax payment situation of XRD Company since its establishment. The sixth chapter is the author's countermeasures and suggestions for the tax planning of small high-tech enterprises, and the seventh chapter is the conclusion of the tax planning of small high-tech enterprises and the prospect of the future.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.44;F275.4

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