本文選題：稅務籌劃 + 石化企業(yè)　； 參考：《天津商業(yè)大學》2017年碩士論文

【摘要】：在當前國內(nèi)新市場經(jīng)濟高速發(fā)展和企業(yè)積極開拓國際市場,參與國際競爭的大背景下,企業(yè)在同時面臨著發(fā)展的風險和機遇。市場環(huán)境更加的開放和包容,對企業(yè)的發(fā)展也提出了更大的要求,企業(yè)能否提高國際競爭力、取得進一步發(fā)展的核心在于是控制企業(yè)成本。稅務支出作為企業(yè)成本的一部分,成為了企業(yè)應對市場風險,提高企業(yè)競爭力的關(guān)鍵因素。企業(yè)如何通過安排籌劃自身經(jīng)濟活動來降低企業(yè)成本,增強企業(yè)價值,也是新市場經(jīng)濟對企業(yè)提出的新挑戰(zhàn)。而稅務籌劃作為企業(yè)應對市場挑戰(zhàn)的關(guān)鍵性因素,應該受到社會的重視和企業(yè)的重點關(guān)注。本人于2016年在河南開來稅務師事務所實習,期間接觸到事務所的稅務代理客戶洛陽金達石化有限責任公司,并在事務所的支持和幫助下對金達公司的內(nèi)部存在的籌劃問題展開了一系列的研究和分析。本文首先總結(jié)了國內(nèi)外學者對于稅務籌劃的理論分析,結(jié)合前人經(jīng)驗和金達公司已經(jīng)實施的稅務籌劃的一些實際作法,對金達公司的實際經(jīng)營情況和稅負進行矛盾分析,并總結(jié)原因,以金達公司的產(chǎn)供銷鏈條為思路,對金達公司稅務籌劃做法進行分析和總結(jié),并提出進一步完善的合理化建議,從價值鏈的角度,對金達公司的各項經(jīng)濟活動進行事前的統(tǒng)籌安排和規(guī)劃,為金達公司的稅務籌劃提供新的思路和補充,增強企業(yè)內(nèi)部的稅務籌劃意識,同時也可以指導金達公司明確后續(xù)的完善和發(fā)展的思路,為同行業(yè)的其他企業(yè)建立一個成功的風向標,更加明確稅務籌劃的方法和目的,讓更多的企業(yè)選擇以合理合法的方式進行稅務籌劃,降低企業(yè)的稅務成本,增強企業(yè)競爭力。
[Abstract]:Under the background of the rapid development of the new domestic market economy and the active development of the international market and the participation in international competition, the enterprises are facing the risks and opportunities of development at the same time. The market environment is more open and inclusive, the development of enterprises is also put forward greater requirements, whether enterprises can improve their international competitiveness, the core of further development is to control the costs of enterprises. As a part of enterprise cost, tax expenditure has become a key factor for enterprises to deal with market risks and improve their competitiveness. How to reduce the cost and enhance the value of enterprises by arranging their own economic activities is also a new challenge to enterprises in the new market economy. Tax planning as a key factor for enterprises to deal with market challenges should be paid attention to by society and enterprises. I worked as an intern in a tax office in Henan Province in 2016. During that time, I came into contact with Luoyang Jinda Petrochemical Co., Ltd., a tax agent of the firm. With the support and help of the firm, a series of research and analysis are carried out on the internal planning problems of Jinda Company. Firstly, this paper summarizes the theoretical analysis of tax planning made by domestic and foreign scholars, and analyzes the contradiction between the actual operating situation and tax burden of Jinda Company by combining with the previous experience and some practical practices of tax planning implemented by Jinda Company. And summarize the reasons, take the production, supply and marketing chain of Jinda Company as the train of thought, analyze and summarize the tax planning method of Jinda Company, and put forward the further perfect rationalization suggestion, from the angle of value chain, To arrange and plan the various economic activities of Jinda Company in advance, to provide new ideas and supplements for the tax planning of Jinda Company, and to enhance the awareness of tax planning within the enterprise. At the same time, it can also guide Jinda to clarify the ideas for further improvement and development, to establish a successful weather vane for other enterprises in the same industry, and to clarify the method and purpose of tax planning. Let more enterprises choose a reasonable and legal way to tax planning, reduce the tax costs of enterprises, enhance the competitiveness of enterprises.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F406.7

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