【摘要】：隨著全球經(jīng)濟(jì)的不斷發(fā)展,經(jīng)濟(jì)一體化程度逐漸加強(qiáng),各國之間經(jīng)濟(jì)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(jì)環(huán)境下,雖然國家正在對(duì)許多行業(yè)進(jìn)行大力扶持,但由于企業(yè)通常都是自主經(jīng)營、自負(fù)盈虧的,納稅是國家對(duì)企業(yè)利益的直接占有,會(huì)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(qiáng)法律意識(shí)的同時(shí),能夠合理運(yùn)用稅務(wù)籌劃手段進(jìn)而降低納稅數(shù)額也顯得尤為重要。稅務(wù)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(wù)前,以節(jié)約納稅支出為目的對(duì)其經(jīng)濟(jì)行為進(jìn)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(jì)競爭能力。DR集團(tuán)是一家以高技術(shù)含量、高附加值、知識(shí)密集型為特點(diǎn)的IT企業(yè),屬于國家認(rèn)可的高新技術(shù)企業(yè),特別注重高科技技術(shù)人才的培養(yǎng)以及新型科學(xué)技術(shù)的研發(fā)。此外,作為高新技術(shù)企業(yè),DR集團(tuán)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?yàn)楦咝录夹g(shù)行業(yè)需要消耗大量的資金來進(jìn)行科學(xué)技術(shù)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(yù)測性會(huì)使企業(yè)需要大量儲(chǔ)備資金來作為研究的長期支持。在如今的信息時(shí)代不但需要面對(duì)更為激烈的競爭與挑戰(zhàn),還要面對(duì)極高的風(fēng)險(xiǎn)。高新技術(shù)行業(yè)的風(fēng)險(xiǎn)是來自方方面面的,從科學(xué)技術(shù)的角度來講,高新技術(shù)企業(yè)技術(shù)研發(fā)時(shí)要面對(duì)很高的失敗率,并且,在該項(xiàng)技術(shù)變成商品投入市場之后也面臨著很快被淘汰的風(fēng)險(xiǎn);從技術(shù)人才的角度來講,要面臨著對(duì)于技術(shù)人才的競爭以及知識(shí)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(huì)得到廣大消費(fèi)者的認(rèn)同,這給企業(yè)未來的銷售情況也帶來了很大的風(fēng)險(xiǎn),所以雖然高新技術(shù)行業(yè)屬于國家重點(diǎn)扶持的行業(yè)類型,但優(yōu)勝劣汰的殘酷經(jīng)濟(jì)環(huán)境讓人不容小噓,DR集團(tuán)必須多角度、多方面的對(duì)自身集團(tuán)組織以及經(jīng)濟(jì)活動(dòng)進(jìn)行完善和提高才能保持住自己的行業(yè)地位,而提高集團(tuán)稅務(wù)籌劃的能力則是未來集團(tuán)發(fā)展很重要的一個(gè)方面。此外,高新技術(shù)行業(yè)是21世紀(jì)以來最具有發(fā)展前景的新興行業(yè)之一,它的發(fā)展關(guān)系到國家未來的科技發(fā)展走向,是國家政府重點(diǎn)關(guān)注的對(duì)象。本文先對(duì)DR集團(tuán)的自然信息狀況進(jìn)行簡單說明,然后對(duì)其納稅狀況進(jìn)行適當(dāng)?shù)慕榻B,主體部分選擇了針對(duì)DR集團(tuán)主要的業(yè)務(wù)范圍,通過實(shí)際舉例、具體核算、分析比較的方法,科學(xué)的運(yùn)用企業(yè)稅務(wù)籌劃的專業(yè)技巧,提出了針對(duì)DR集團(tuán)各種不同經(jīng)濟(jì)業(yè)務(wù)情況的稅務(wù)籌劃方案,接著,文章考慮了在稅務(wù)籌劃過程中可能遇到的籌劃風(fēng)險(xiǎn)、導(dǎo)致稅務(wù)籌劃失敗的原因,最后,提出解決的具體方案以實(shí)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(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F275.4

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 楊海;;關(guān)于我國中部企業(yè)以DR方式進(jìn)行境外融資的思考[J];科技創(chuàng)業(yè)月刊;2005年12期

2 胡海迪;;印度的金手指——與拉姆·滕卡西博士(Dr．Ram Tenkasi)一席談[J];人力資源;2007年19期

3 ;Dr釨ger上海新廠房落成[J];臨床麻醉學(xué)雜志;2008年10期

4 ;2007年──Dr釨ger公司非常值得紀(jì)念的一年 Dr釨ger公司呼吸技術(shù)創(chuàng)立百年紀(jì)念[J];中國醫(yī)療器械信息;2007年12期

5 ;體驗(yàn)創(chuàng)意精髓,提升創(chuàng)意信念——Dr. Wayne Lotherington演講精彩集粹[J];中國廣告;2008年07期

6 ;柯尼卡美能達(dá)公司DR新品精彩亮相2013年秋季醫(yī)博會(huì)[J];武警醫(yī)學(xué);2013年12期

7 ;佳能醫(yī)療DR核心產(chǎn)品齊聚醫(yī)博會(huì)DR解決方案凸顯新看點(diǎn)[J];中國醫(yī)療器械信息;2009年11期

8 胡朝陽;;更好的創(chuàng)意一定會(huì)帶來更好的生意——專訪國際創(chuàng)意思考訓(xùn)練大師Dr. Wayne Lotherington[J];中國廣告;2008年07期

9 徐國俊;存托憑證(DR)的種類及其特點(diǎn)[J];證券市場導(dǎo)報(bào);1995年01期

10 ;Dr釨ger上海新廠房的落成推動(dòng)其在中國的業(yè)務(wù)[J];中國醫(yī)療器械信息;2008年11期

相關(guān)會(huì)議論文 前10條

1 劉玲;楊毅;徐曉婷;黃英姿;劉松橋;楊從山;邱海波;;急性呼吸窘迫綜合征患者單核細(xì)胞人類白細(xì)胞抗原DR表達(dá)及其與預(yù)后的關(guān)系[A];第三屆重癥醫(yī)學(xué)大會(huì)論文匯編[C];2009年

2 劉玲;邱海波;楊毅;徐曉婷;黃英姿;劉松橋;楊從山;;急性呼吸窘迫綜合征患者單核細(xì)胞人類白細(xì)胞抗原DR表達(dá)及其與預(yù)后的關(guān)系[A];中華醫(yī)學(xué)會(huì)急診醫(yī)學(xué)分會(huì)第十三次全國急診醫(yī)學(xué)學(xué)術(shù)年會(huì)大會(huì)論文集[C];2010年

3 樊祥奎;;DR攝影影響圖像大小比例的控制A因素分析[A];2010中華醫(yī)學(xué)會(huì)影像技術(shù)分會(huì)第十八次全國學(xué)術(shù)大會(huì)論文集[C];2010年

4 劉立超;龔歡;宋法亮;;DR膝關(guān)節(jié)濾線器攝影的臨床應(yīng)用評(píng)價(jià)[A];2009中華醫(yī)學(xué)會(huì)影像技術(shù)分會(huì)第十七次全國學(xué)術(shù)大會(huì)論文集[C];2009年

5 李玉春;;淺談DR圖像的質(zhì)量控制[A];2009中華醫(yī)學(xué)會(huì)影像技術(shù)分會(huì)第十七次全國學(xué)術(shù)大會(huì)論文集[C];2009年

6 王綏煌;劉旭東;伍保忠;陳繼攀;;DR在頸椎攝影檢查中的應(yīng)用[A];2009中華醫(yī)學(xué)會(huì)影像技術(shù)分會(huì)第十七次全國學(xué)術(shù)大會(huì)論文集[C];2009年

7 張，

本文編號(hào)：2371995