發(fā)布時(shí)間：2017-12-27 00:20

  本文關(guān)鍵詞：D公司企業(yè)所得稅的稅收籌劃問題研究　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 企業(yè)所得稅 稅收籌劃 稅負(fù)

【摘要】：企業(yè)是市場(chǎng)經(jīng)濟(jì)的主體,也是國家稅收的主要納稅人。隨著我國社會(huì)主義市場(chǎng)經(jīng)濟(jì)的逐步完善,企業(yè)的發(fā)展前景越來越好,收益也逐漸增加,同時(shí)稅收負(fù)擔(dān)也會(huì)隨之變大,因此,為了能夠在日益激烈的競(jìng)爭(zhēng)中生存下來并且實(shí)現(xiàn)自身利益的最大化,各類企業(yè)逐漸把成本約束機(jī)制作為管理的重要部分,而稅收是企業(yè)成本的重要因素,通過稅收籌劃節(jié)約成本,降低稅負(fù)已經(jīng)成為各國企業(yè)實(shí)現(xiàn)經(jīng)濟(jì)效益最大化的重要措施。我國企業(yè)所得稅稅負(fù)比例較大,是企業(yè)繳納的主要稅種,影響企業(yè)的利潤,隨著我國稅制的逐步完善和發(fā)展,企業(yè)所得稅的稅收籌劃顯得日益重要。本文以企業(yè)所得稅法為基礎(chǔ),以D公司企業(yè)所得稅為研究對(duì)象,針對(duì)近幾年公司的發(fā)展?fàn)顩r,結(jié)合我國市場(chǎng)經(jīng)濟(jì)和稅收政策的變化,在原有方案的基礎(chǔ)上重新調(diào)整和完善籌劃方案,使其更符合公司的籌劃目標(biāo),及時(shí)高效地帶來稅收收益。首先介紹了 D公司的基本概況、財(cái)務(wù)狀況以及目前企業(yè)所得稅的納稅現(xiàn)狀,然后通過數(shù)據(jù)了解目前公司的收入、費(fèi)用的管理現(xiàn)狀以及享受的稅收優(yōu)惠情況,通過對(duì)比可知,D公司目前的稅收籌劃方案并沒有及時(shí)的跟上公司發(fā)展的步伐,給出了公司企業(yè)所得稅籌劃的原因,同時(shí)整理分析出D公司在所得稅稅收籌劃中存在的問題,進(jìn)而歸納總結(jié)出所得稅籌劃的思路。其次,在公司原有籌劃方案的基礎(chǔ)上,制定出更加合法合理的調(diào)整方案和相應(yīng)的籌劃措施,具體包括收入、費(fèi)用以及稅收優(yōu)惠政策等,總結(jié)公司可能面對(duì)的各項(xiàng)風(fēng)險(xiǎn),同時(shí)分析出各種風(fēng)險(xiǎn)給籌劃方案帶來的影響以及解決辦法。最后,為了合理規(guī)避籌劃風(fēng)險(xiǎn),保證稅務(wù)籌劃措施能夠得到更好的落實(shí),提出D公司在稅收籌劃中需要注意的事項(xiàng)。提前對(duì)D公司的所得稅進(jìn)行籌劃,在降低風(fēng)險(xiǎn)的同時(shí)減少企業(yè)的各種成本費(fèi)用,既減少了應(yīng)納稅額,又增加了利潤,對(duì)D公司的經(jīng)濟(jì)效益有著重要的影響。
[Abstract]:The enterprise is the main body of the market economy and the main tax payer of the state. Along with our country socialist market economy gradually improved, the prospects for the development of enterprises better, income also increased gradually, at the same time, the tax burden will increase, therefore, in order to maximize the can in the increasingly fierce competition to survive and achieve their own interests, the enterprise gradually to the cost constraint mechanism as an important part of management however, the tax is an important factor in the enterprise cost, through the tax planning to save cost, reduce the tax burden has become an important measure to maximize the economic benefits of the implementation of national enterprises. China's corporate income tax has a large proportion of tax burden, which is the main tax paid by enterprises, which affects the profits of enterprises. With the gradual improvement and development of China's tax system, the tax planning of corporate income tax is increasingly important. This paper is based on the enterprise income tax law, enterprise income tax by D company as the research object, aiming at the development status of the company in recent years, with the change of China's market economy and tax policy, to adjust and perfect the planning scheme based on the original scheme, which is more consistent with the company's planning target, timely and efficiently bring tax revenue. First introduces the basic overview of D, the company's financial situation and the current enterprise income tax status, and then through the data to understand the current management status of the company's income, cost and preferential tax, by contrast, D's current tax planning scheme is not timely to keep up with the pace of enterprise development, are given the reason of corporate income tax planning, and analysis of D company in the income tax planning exists in the problem, and then summarized the income tax planning ideas. Secondly, based on the original planning scheme, make adjustment more legitimate and reasonable and appropriate planning measures, including income, expenses and tax preferential policies, the company may face the risk of summary, and analysis the effect of various risks to planning and solutions. Finally, in order to avoid the risk planning reasonably, the tax planning measures can be better implemented, and the issues that D companies need to pay attention to in the tax planning are put forward. Planning the income tax of D company in advance, reducing the risk and reducing all kinds of cost and cost at the same time, both reduce the taxable amount and increase profits, which has an important influence on the economic benefits of D company.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F406.7

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相關(guān)期刊論文 前2條

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本文編號(hào)：1339471