GX科技股份有限公司的纳税筹划研究

发布时间：2018-05-09 09:02

本文选题：高新技术企业 + GX公司　；参考：《西安理工大学》2017年硕士论文

【摘要】：近年来,由于我国的经济发展逐渐与世界接轨,所以之前的经济格局已经出现了一些变化。虽然目前在我国,工业和农业仍然占据重要地位,但是随着时代的进步、技术的更新,高新技术产业在我国逐渐兴起。目前,国家对高新技术产业的发展给予了高度重视,在很多省份建立了高新技术产业园区,并出台了一系列支持高新技术企业发展的优惠税收政策,积极鼓励高新技术企业进行技术研发创新。为了积极响应国家政策,作为高新技术企业应该及时、准确地掌握各种关于支持高新技术产业发展的税收政策,并合理合法的利用好这些政策,在响应国家号召的同时也推动了自身企业的发展。但是,目前由于种种原因,我国出台的各种税收优惠政策没有被高新技术企业充分享受,这样一来导致高新技术企业自身承担了过多的税负,对企业、对国家都不好。所以,本文主要围绕高新技术企业进行纳税筹划的探讨,论文以GX高新技术企业为案例,从理论层面出发,结合GX公司实际情况,运用对比分析等方法,对高新技术企业纳税筹划展开分析。首先,大概阐述了一下本篇论文的研究背景和意义,并简单介绍了截至目前的国内外研究情况。其次,主要介绍了高新技术企业的认定条件及纳税筹划的一些理论概念。然后,详细分析了 GX科技股份有限公司的纳税筹划现状,在对GX公司财务数据进行分析后,指出了该公司目前税务管理中存在的问题。接着,针对GX公司提供了一些纳税筹划的方法和思路,并结合其具体情况,从固定资产的折旧、个人所得税、业务招待费、借款费用、技术转让及存货等六个方面对GX公司进行了纳税优化的设计。最后,指出了该纳税优化设计方案在实施过程中应注意的问题,确保该纳税优化设计方案可以顺利实施。纳税筹划是企业财务管理中的一个重要组成部分,做好了纳税筹划,可以帮助公司缓解一部分资金压力,有利于其以后发展。本文通过对GX公司的纳税筹划问题进行研究,找出了其目前纳税筹划存在的问题,并进行了优化方案的设计,帮助GX公司减轻了税负,对其以后的发展起到了一定的帮助作用。
[Abstract]:In recent years, due to the economic development of our country gradually in line with the world, so the previous economic pattern has been changed. Although industry and agriculture still occupy an important position in our country at present, with the progress of the times and the renewal of technology, the high and new technology industry is rising gradually in our country. At present, the state has attached great importance to the development of high-tech industries, established high-tech industrial parks in many provinces, and issued a series of preferential tax policies to support the development of high-tech enterprises. We will actively encourage new and high-tech enterprises to carry out R & D and innovation. In order to respond positively to national policies, as high-tech enterprises, they should grasp all kinds of tax policies to support the development of high-tech industries in a timely and accurate manner, and make good use of these policies in a reasonable and lawful manner. In response to the call of the country, but also to promote the development of their own enterprises. However, due to various reasons, all kinds of preferential tax policies have not been fully enjoyed by high-tech enterprises. As a result, high-tech enterprises themselves bear too much tax burden, which is not good for the enterprises and the country. Therefore, this paper mainly focuses on the tax planning of high-tech enterprises. This paper takes GX high-tech enterprises as a case study, starting from the theoretical level, combining with the actual situation of GX Company, using comparative analysis and other methods. The tax planning of high-tech enterprises is analyzed. First of all, the research background and significance of this paper are described, and the domestic and foreign research situation up to now is briefly introduced. Secondly, it introduces the identification conditions of high-tech enterprises and some theoretical concepts of tax planning. Then, the present situation of tax planning of GX Technology Co., Ltd. is analyzed in detail. After analyzing the financial data of GX Company, the problems existing in the tax administration of GX Company are pointed out. Then, in view of the GX Company, it provides some methods and ideas of tax planning, and combines its specific situation, from the depreciation of fixed assets, personal income tax, business hospitality, borrowing costs, Technology transfer and inventory six aspects of GX tax optimization design. Finally, the paper points out the problems that should be paid attention to in the implementation of the tax payment optimization design scheme, so as to ensure that the tax payment optimization design scheme can be carried out smoothly. Tax planning is an important part of enterprise financial management. By studying the tax planning problem of GX Company, this paper finds out the existing problems of tax planning, and designs the optimization scheme, which helps GX Company to lighten the tax burden and play a certain role in the future development of GX Company.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F49;F275

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