本文選題：白酒行業(yè)　切入點(diǎn)：納稅籌劃　出處：《西安石油大學(xué)》2017年碩士論文

【摘要】：作為市場(chǎng)主體的企業(yè),實(shí)現(xiàn)利潤(rùn)最大化是其經(jīng)營(yíng)的主要目的,通過(guò)納稅籌劃方式降成增潤(rùn)是非常有效的途徑之一。納稅籌劃是企業(yè)在現(xiàn)行合理的國(guó)家法規(guī)和稅收法律的政策下,預(yù)先規(guī)劃企業(yè)財(cái)務(wù)經(jīng)營(yíng)活動(dòng),合理采取相應(yīng)的納稅籌劃方案,減少納稅企業(yè)的納稅成本,從而實(shí)現(xiàn)企業(yè)快速發(fā)展和達(dá)到企業(yè)整體利益最大化的目標(biāo)。白酒行業(yè)是中國(guó)歷史悠久的傳統(tǒng)制造產(chǎn)業(yè),該產(chǎn)業(yè)的發(fā)展受到國(guó)家相關(guān)稅收政策的限制,屬于納稅成本較高的行業(yè)之一,除了繳納增值稅,企業(yè)所得稅,城市維護(hù)建設(shè)稅和教育附加費(fèi)等稅種,還要按照目前20%的從價(jià)稅率和0.5元/斤的從量計(jì)稅來(lái)繳納的消費(fèi)稅。L酒業(yè)公司作為以白酒為核心產(chǎn)業(yè)的中小型制造企業(yè),其發(fā)展面對(duì)的外部環(huán)境越來(lái)越嚴(yán)峻,目前降低納稅成本是提高該公司市場(chǎng)競(jìng)爭(zhēng)力和促進(jìn)其快速發(fā)展的首要方式,因此,本文對(duì)L酒業(yè)公司進(jìn)行納稅籌劃研究并為其設(shè)計(jì)納稅籌方案。本文由四個(gè)部分組成:第一部分是緒論部分,介紹了本文的選題背景,研究意義及方法、闡述了國(guó)內(nèi)外研究現(xiàn)狀;第二部分由第二章組成,介紹了納稅籌劃的概念和特征,納稅籌劃相關(guān)的基礎(chǔ)理論,以及納稅籌劃的主要技術(shù)和基本步驟;第三部分,也是本文的核心內(nèi)容,由第三章至第五章組成,第三章介紹了L酒業(yè)公司負(fù)稅水平并收集行業(yè)納稅數(shù)據(jù),利用比較分析方法,分析了L酒業(yè)公司的負(fù)稅水平較高,同時(shí),對(duì)L酒業(yè)公司納稅管理問(wèn)題及原因也進(jìn)行了分析;第四章針對(duì)L酒業(yè)公司,設(shè)計(jì)出具體的籌劃的方案;第五章是將方案進(jìn)行應(yīng)用并分析籌劃效果并提出L酒業(yè)公司在實(shí)施籌劃方案時(shí)存在的一些條件和問(wèn)題。最后一部分由第六章組成,是對(duì)L酒業(yè)公司納稅管理提出的建議和文章的結(jié)論。
[Abstract]:As the main body of the market, it is the main purpose of the enterprise to realize the profit maximization, and it is one of the most effective ways to reduce the profits and increase the profit by the way of tax planning. The tax planning is the enterprise under the current reasonable national laws and regulations and the tax law policy. Planning in advance the financial operations of the enterprise, rationally adopting the corresponding tax planning plan, and reducing the tax payment cost of the taxpaying enterprise, Therefore, the rapid development of enterprises and the goal of maximizing the overall interests of enterprises can be achieved. Liquor industry is a traditional manufacturing industry with a long history in China, the development of which is restricted by the relevant national tax policies. In addition to paying value-added tax, enterprise income tax, urban maintenance and construction tax and education surcharge, Also according to the current ad valorem tax rate of 20% and the consumption tax of 0.5 yuan / kg per kilogram, as a small and medium-sized manufacturing enterprise with liquor as the core industry, the external environment for its development is becoming more and more severe. At present, reducing the cost of paying taxes is the first way to improve the company's market competitiveness and promote its rapid development. This article carries on the tax planning research to the L wine industry company and designs the tax payment plan for it. This article is composed of four parts: the first part is the introduction part, has introduced the topic background, the research significance and the method, elaborated the domestic and foreign research present situation; The second part consists of the second chapter, introduces the concept and characteristics of tax planning, the basic theory of tax planning, as well as the main technology and basic steps of tax planning. The third chapter introduces the negative tax level of L Liquor Company and collects the data of the industry tax. By using the method of comparative analysis, the paper analyzes the high level of negative tax of L Liquor Company, and at the same time, analyzes the negative tax level of L Liquor Company. The paper also analyzes the problems and causes of the tax management of L Liquor Company. Chapter four designs a specific plan for L Liquor Company. The fifth chapter is the application of the scheme and the analysis of the planning effect, and puts forward some conditions and problems existing in the implementation of the plan in L Liquor Company. The last part is composed of the sixth chapter. It is the suggestion and the conclusion of the article on the tax management of L Liquor Company.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.82;F406.7

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