SWDK互联网公司税收筹划研究

发布时间：2018-03-24 02:41

本文选题：互联网企业　切入点：税收筹划　出处：《沈阳工业大学》2017年硕士论文

【摘要】：自从加入WTO之后,我国经济不断发展,竞争愈演愈烈,企业的机会成本和生存压力逐渐加重。企业要想在目前的经济环境中站得住脚,除了扩大生产规模,提高劳动生产率,增加收入以外,还要采用新的技术、工艺,对生产设备等进行改造,减少原材料的消耗,从而降低生产成本。然而,在我国条件资源缺乏、生产力水平相对稳定的环境下,企业收入的增长和生产成本的降低都已经接近边际值。所以,税收筹划就成为了增加企业竞争力的重要武器之一,降低税收成本成为每一个纳税人的最终目标之一。而作为新兴行业中的领军行业,互联网行业的纳税筹划理所当然地占据了重要的地位。本文深入的了解了互联网企业的纳税特点以及税收筹划的相关概念,并对SWDK互联网公司的纳税情况进行了详细的研究,使得理论与实践相结合。本文在对税收制度以及现有的调查研究的基础之上,结合SWDK互联网公司的实际运营及税收情况,通过对各项业务的分析包括网站浮窗广告业务、会员业务、网络程序销售业务以及终端产品销售业务进行增值税的税收筹划设计,通过对所得税税前扣除项目,包括固定资产折旧、研发费用、捐赠支出等进行企业所得税的税收筹划设计,以及通过合理设计SWDK互联网公司员工的薪酬制度以及员工奖励制度对SWDK互联网公司的企业个人所得税进行税收筹划设计,并提出了针对SWDK互联网公司进行税收筹划的改进意见。
[Abstract]:Since China's entry into WTO, the economy of our country has been developing continuously, the competition has intensified, and the opportunity cost and survival pressure of the enterprises have been gradually increased. If the enterprises want to stand up in the present economic environment, they should not only expand the scale of production, but also improve the productivity of labor. In addition to increasing income, we have to adopt new technologies, processes and equipment to reduce the consumption of raw materials and thus reduce production costs. However, in an environment where our country lacks the necessary resources and the level of productivity is relatively stable, The growth of enterprise income and the reduction of production cost are all close to the marginal value. Therefore, tax planning has become one of the important weapons to increase the competitiveness of enterprises. Reducing tax costs is one of the ultimate goals of every taxpayer. And as the leader in emerging industries, The tax planning of the Internet industry occupies an important position of course. This paper deeply understands the tax characteristics of Internet enterprises and the related concepts of tax planning, and makes a detailed study on the tax situation of SWDK Internet companies. On the basis of the tax system and the existing investigation and research, combined with the actual operation and tax situation of SWDK Internet Company, through the analysis of various business, including the website floating window advertising business, Member business, network program sales business and terminal product sales business are designed for VAT tax planning, including depreciation of fixed assets, R & D expenses, by deducting items before income tax, Donating expenses and so on, designing the tax planning of enterprise income tax, and designing the individual income tax of SWDK Internet Company by reasonably designing the salary system and employee reward system of SWDK Internet Company. Some suggestions on tax planning for SWDK Internet Company are put forward.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F49;F275.4

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