DR集團稅務籌劃研究
發(fā)布時間：2018-12-11 05:47
【摘要】：隨著全球經(jīng)濟的不斷發(fā)展,經(jīng)濟一體化程度逐漸加強,各國之間經(jīng)濟合作逐步加深造成了企業(yè)間競爭的日趨激烈。在這種逆水行舟的經(jīng)濟環(huán)境下,雖然國家正在對許多行業(yè)進行大力扶持,但由于企業(yè)通常都是自主經(jīng)營、自負盈虧的,納稅是國家對企業(yè)利益的直接占有,會使企業(yè)資金流出、凈利潤減少。因而企業(yè)要通過自身的努力,在建立健全、完善的管理制度,不斷加強法律意識的同時,能夠合理運用稅務籌劃手段進而降低納稅數(shù)額也顯得尤為重要。稅務籌劃就是在法律允許的范圍內(nèi),納稅人在發(fā)生納稅行為、產(chǎn)生納稅義務前,以節(jié)約納稅支出為目的對其經(jīng)濟行為進行合理的策劃,這不但可以使資本效益最大化,更大大增加了企業(yè)的經(jīng)濟競爭能力。DR集團是一家以高技術含量、高附加值、知識密集型為特點的IT企業(yè),屬于國家認可的高新技術企業(yè),特別注重高科技技術人才的培養(yǎng)以及新型科學技術的研發(fā)。此外,作為高新技術企業(yè),DR集團所需要的投資成本相較于其他類型企業(yè)來說也高很多,因為高新技術行業(yè)需要消耗大量的資金來進行科學技術的研究與開發(fā),但由于研究結(jié)果的不確定性、研究期限的不可預測性會使企業(yè)需要大量儲備資金來作為研究的長期支持。在如今的信息時代不但需要面對更為激烈的競爭與挑戰(zhàn),還要面對極高的風險。高新技術行業(yè)的風險是來自方方面面的,從科學技術的角度來講,高新技術企業(yè)技術研發(fā)時要面對很高的失敗率,并且,在該項技術變成商品投入市場之后也面臨著很快被淘汰的風險;從技術人才的角度來講,要面臨著對于技術人才的競爭以及知識產(chǎn)權(quán)的競爭;從市場角度來看,由于市場需求的不確定性,并不能保證商品推出之后會得到廣大消費者的認同,這給企業(yè)未來的銷售情況也帶來了很大的風險,所以雖然高新技術行業(yè)屬于國家重點扶持的行業(yè)類型,但優(yōu)勝劣汰的殘酷經(jīng)濟環(huán)境讓人不容小噓,DR集團必須多角度、多方面的對自身集團組織以及經(jīng)濟活動進行完善和提高才能保持住自己的行業(yè)地位,而提高集團稅務籌劃的能力則是未來集團發(fā)展很重要的一個方面。此外,高新技術行業(yè)是21世紀以來最具有發(fā)展前景的新興行業(yè)之一,它的發(fā)展關系到國家未來的科技發(fā)展走向,是國家政府重點關注的對象。本文先對DR集團的自然信息狀況進行簡單說明,然后對其納稅狀況進行適當?shù)慕榻B,主體部分選擇了針對DR集團主要的業(yè)務范圍,通過實際舉例、具體核算、分析比較的方法,科學的運用企業(yè)稅務籌劃的專業(yè)技巧,提出了針對DR集團各種不同經(jīng)濟業(yè)務情況的稅務籌劃方案,接著,文章考慮了在稅務籌劃過程中可能遇到的籌劃風險、導致稅務籌劃失敗的原因,最后,提出解決的具體方案以實現(xiàn)企業(yè)利潤的最大化。
[Abstract]:With the continuous development of the global economy, the degree of economic integration is gradually strengthened, and the deepening of economic cooperation among countries has resulted in increasingly fierce competition among enterprises. In this economic environment of sailing against the water, although the state is making great efforts to support many industries, since enterprises usually operate independently and are responsible for their own profits and losses, paying taxes is the direct possession of the interests of the enterprises by the state and will cause the capital of the enterprises to flow out. Net profit fell. Therefore, it is very important for the enterprise to establish a sound and perfect management system and to strengthen the legal consciousness through its own efforts. At the same time, it is particularly important to be able to use the means of tax planning reasonably and then reduce the amount of tax payment. Tax planning is to plan the economic behavior of tax payers in order to save the tax expenditure within the scope permitted by law, which can not only maximize the capital benefit. The DR Group is a IT enterprise characterized by high technology content, high added value and knowledge intensive, which belongs to the high and new technology enterprises recognized by the state. Pay special attention to the cultivation of high-tech talents and R & D of new science and technology. In addition, as a high-tech enterprise, the investment cost required by DR Group is much higher than that of other types of enterprises, because the high-tech industry needs a lot of money to carry out research and development of science and technology. However, because of the uncertainty of the research results, the unpredictability of the research period will make the enterprises need a large amount of reserve funds as the long-term support of the research. In today's information age, we need to face not only more fierce competition and challenges, but also very high risks. The risks of high-tech industry come from all aspects. From the point of view of science and technology, high-tech enterprises have to face a high failure rate when developing technology, and, There is also a risk that the technology will soon be phased out when it becomes a commodity for the market; From the point of view of technical talents, we must face the competition for technical talents and the competition for intellectual property. From the market point of view, because of the uncertainty of market demand, it is not possible to guarantee the approval of the broad masses of consumers after the introduction of commodities, which also brings great risks to the future sales situation of enterprises. Therefore, although the high-tech industry belongs to the type of industry supported by the state, the cruel economic environment of survival of the fittest is not to be small and hush. The DR Group must have a variety of angles. It is necessary to improve and improve the organization and economic activities of the group in order to maintain its position in the industry, and to improve the ability of tax planning is an important aspect of the development of the group in the future. In addition, the high-tech industry is one of the most promising new industries in the 21st century. Its development relates to the future development of the country and is the focus of attention of the national government. In this paper, the natural information situation of DR Group is explained simply, then the tax status is properly introduced. The main part selects the main business scope of DR Group, through practical examples, specific accounting, analysis and comparison method. Using the professional skills of enterprise tax planning scientifically, this paper puts forward the tax planning scheme for various economic and business situations of DR Group, and then, the paper considers the risk of tax planning which may be encountered in the process of tax planning. Finally, the paper puts forward specific solutions to maximize the profits of enterprises.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F275.4
[Abstract]:With the continuous development of the global economy, the degree of economic integration is gradually strengthened, and the deepening of economic cooperation among countries has resulted in increasingly fierce competition among enterprises. In this economic environment of sailing against the water, although the state is making great efforts to support many industries, since enterprises usually operate independently and are responsible for their own profits and losses, paying taxes is the direct possession of the interests of the enterprises by the state and will cause the capital of the enterprises to flow out. Net profit fell. Therefore, it is very important for the enterprise to establish a sound and perfect management system and to strengthen the legal consciousness through its own efforts. At the same time, it is particularly important to be able to use the means of tax planning reasonably and then reduce the amount of tax payment. Tax planning is to plan the economic behavior of tax payers in order to save the tax expenditure within the scope permitted by law, which can not only maximize the capital benefit. The DR Group is a IT enterprise characterized by high technology content, high added value and knowledge intensive, which belongs to the high and new technology enterprises recognized by the state. Pay special attention to the cultivation of high-tech talents and R & D of new science and technology. In addition, as a high-tech enterprise, the investment cost required by DR Group is much higher than that of other types of enterprises, because the high-tech industry needs a lot of money to carry out research and development of science and technology. However, because of the uncertainty of the research results, the unpredictability of the research period will make the enterprises need a large amount of reserve funds as the long-term support of the research. In today's information age, we need to face not only more fierce competition and challenges, but also very high risks. The risks of high-tech industry come from all aspects. From the point of view of science and technology, high-tech enterprises have to face a high failure rate when developing technology, and, There is also a risk that the technology will soon be phased out when it becomes a commodity for the market; From the point of view of technical talents, we must face the competition for technical talents and the competition for intellectual property. From the market point of view, because of the uncertainty of market demand, it is not possible to guarantee the approval of the broad masses of consumers after the introduction of commodities, which also brings great risks to the future sales situation of enterprises. Therefore, although the high-tech industry belongs to the type of industry supported by the state, the cruel economic environment of survival of the fittest is not to be small and hush. The DR Group must have a variety of angles. It is necessary to improve and improve the organization and economic activities of the group in order to maintain its position in the industry, and to improve the ability of tax planning is an important aspect of the development of the group in the future. In addition, the high-tech industry is one of the most promising new industries in the 21st century. Its development relates to the future development of the country and is the focus of attention of the national government. In this paper, the natural information situation of DR Group is explained simply, then the tax status is properly introduced. The main part selects the main business scope of DR Group, through practical examples, specific accounting, analysis and comparison method. Using the professional skills of enterprise tax planning scientifically, this paper puts forward the tax planning scheme for various economic and business situations of DR Group, and then, the paper considers the risk of tax planning which may be encountered in the process of tax planning. Finally, the paper puts forward specific solutions to maximize the profits of enterprises.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F275.4
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