財務管理視角下的HX電器公司稅收籌劃研究
發(fā)布時間：2018-10-21 15:25
【摘要】：近幾年,電視市場競爭進一步加劇。我國電視行業(yè)涌現(xiàn)出了多家新企業(yè)進入、電視市場份額向優(yōu)勢品牌聚焦化、渠道多元化發(fā)展的鮮明特征。伴隨電視制造行業(yè)日益加劇的競爭,作為自負盈虧的電視制造企業(yè),追求價值最大化成為企業(yè)必然的選擇。在商業(yè)經(jīng)濟日趨全球化和稅制逐漸完善化的法制經(jīng)濟大環(huán)境下,電視制造企業(yè)漸漸意識到,稅收籌劃在企業(yè)財務管理中的重要地位。本文從電視制造企業(yè)的財務管理視角進行稅務籌研究,在電視制造企業(yè)實施財務管理的過程當中,合理的發(fā)揮稅收優(yōu)惠政策的引導作用,對該企業(yè)稅務進行適當合理的安排,以求達到企業(yè)價值最大化與稅務負擔最小化的雙贏目標。電視行業(yè)正在從傳統(tǒng)意義上僅限觀看節(jié)目的電視機向“人機互動+網(wǎng)絡化+智能化”的方向發(fā)展。企業(yè)通過科研團隊的自主研發(fā)和創(chuàng)新,不斷推出技術(shù)含量高、品質(zhì)卓越的電視產(chǎn)品,使電視制造行業(yè)成為我國經(jīng)濟增長和社會進步的有力推動者。為了實現(xiàn)制造強國的戰(zhàn)略目標,促進具有創(chuàng)新能力的制造企業(yè)健康、穩(wěn)步發(fā)展,國家和地方政府前后出臺了一系列稅收優(yōu)惠政策,為電視制造行業(yè)的稅收籌劃發(fā)展創(chuàng)造了適宜的政策環(huán)境。當前我國對電視制造這一細分行業(yè)的稅收籌劃問題的探索,尚處于理論探討的階段,無具體的案例支撐。因而本文以HX電器公司為例,基于財務管理的視角,對該企業(yè)稅收籌劃的當前情況進行合理分析,希望可以為其他類似的電視制造企業(yè)稅收籌劃提供有利的借鑒。本文主要采用案例分析的方式對電視制造行業(yè)進行稅收籌劃分析,以HX電器公司為例進行闡釋,全文共分為以下五部分:第一部分為導論。本章分別介紹了論文的研究背景與意義、國內(nèi)外文獻綜述、研究方法和基本框架,引出本文要研究的主要問題,即如何以財務管理理論為視角,為HX電器公司設計出科學合理的稅收籌劃方案。第二部分為概述。本章的內(nèi)容分別介紹了稅收籌劃概念、稅收籌劃目標、稅收籌劃風險、財務管理對企業(yè)稅收籌劃的影響以及兩者相結(jié)合的可行性。第三部分為案例分析。本章的內(nèi)容首先介紹了HX電器公司的基本概況。其次,針對HX電器公司的具體案例在投資和籌資兩個環(huán)節(jié)分別提出了不同的稅收籌劃方案,并對各個方案進行比較分析。第四部分為防范建議。本章的內(nèi)容主要是分析了HX電器公司涉及的涉稅風險,并從投資和籌資這兩個層面,對HX電器公司籌劃方法中所涉及的風險提出合理防范建議。第五部分研究啟示。對全文的研究進行總結(jié),并提出待完善之處。本文認為,電視制造企業(yè)能夠在財務管理理論層面的指引下進行正當、合法的稅收籌劃,在投資、籌資活動中篩選出最優(yōu)的籌劃方案,減少電視制造行業(yè)的稅負水平。同時,通過對HX電器公司稅收籌劃的具體案例分析加以驗證觀點的可行性。該研究使得類似的電器企業(yè)可以從本身的財務角度綜合考慮,來擬定切實可行的稅收籌劃辦法,具有現(xiàn)實指導的意義。
[Abstract]:In recent years, the TV market competition is further aggravated. The TV industry of our country has attracted many new enterprises to enter, the TV market share is focused on the dominant brand, the channel diversification develops the distinctive feature. With the growing competition of TV manufacturing industry, the pursuit of value maximization has become the inevitable choice of enterprises as a self-sustaining television manufacturing enterprise. With the increasing globalization of commercial economy and the gradual perfection of taxation system, TV manufacturing enterprises are becoming aware that tax planning plays an important role in the financial management of enterprises. This paper studies the tax preparation from the perspective of the financial management of the TV manufacturing enterprise. In the process of implementing financial management in the TV manufacturing enterprise, it reasonably plays the guiding role of the tax preferential policy, and makes proper reasonable arrangement for the enterprise's tax. so as to achieve the win-win goal of maximizing the enterprise value and minimizing the tax burden. The television industry is changing from the traditional view to watching TV sets" Man-machine interaction + networking + intelligence "In the direction of development. Through independent R & D and innovation of scientific research team, enterprises continuously introduce TV products with high technical content and excellent quality, making the TV manufacturing industry a powerful driver of economic growth and social progress of our country. In order to realize the strategic goal of manufacturing power, to promote the healthy, steady development of manufacturing enterprises with innovative ability, the state and local governments have issued a series of preferential tax policies before and after the government, creating an appropriate policy environment for tax planning and development of television manufacturing industry. At present, our country's exploration of the problem of tax planning in this sub-segment of TV manufacturing is still at the stage of theoretical discussion, without specific case support. Therefore, based on the perspective of financial management, this paper makes a reasonable analysis of the current situation of the enterprise's tax planning based on the perspective of the financial management, and hopes to provide a good reference for the tax planning of other similar TV manufacturing enterprises. This paper mainly uses case analysis to analyze the tax planning of TV manufacturing industry, which is explained by HX appliance company as an example, and the whole thesis is divided into five parts: the first part is the introduction. This chapter introduces the research background and significance of the thesis, the literature review, research methods and basic framework at home and abroad, and draws out the main problems to be studied in this paper, namely, how to design a scientific and reasonable tax planning scheme for HX electrical company based on the theory of financial management. The second part is an overview. The contents of this chapter introduce the concept of tax planning, the goal of tax planning, the risk of tax planning, the influence of financial management on enterprise tax planning and the feasibility of combining them. The third part is case analysis. The content of this chapter first introduces the basic overview of HX appliance company. Secondly, according to the specific case of HX appliance company, different tax planning schemes are put forward in two links of investment and financing, and the various schemes are compared and analyzed. The fourth part is divided into precautionary measures. The content of this chapter is mainly to analyze the risk of tax involved in HX appliance company, and put forward reasonable suggestions on the risks involved in the planning method of HX appliance from two aspects of investment and financing. The fifth part of the study enlightenment. The study of the whole text is summarized and the place to be improved is put forward. This paper holds that TV manufacturing enterprises can conduct legitimate and legal tax planning under the guidance of financial management theory level, filter out the optimal planning scheme in investment and fund raising activities, and reduce the tax burden level of TV manufacturing industry. At the same time, the feasibility of the viewpoint is verified through the specific case analysis of the tax planning of HX appliance company. The research makes it possible for similar electrical enterprises to draw up feasible tax planning methods from their own financial perspective and have realistic guidance significance.
【學位授予單位】：廣東財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.6;F406.7
本文編號：2285521
[Abstract]:In recent years, the TV market competition is further aggravated. The TV industry of our country has attracted many new enterprises to enter, the TV market share is focused on the dominant brand, the channel diversification develops the distinctive feature. With the growing competition of TV manufacturing industry, the pursuit of value maximization has become the inevitable choice of enterprises as a self-sustaining television manufacturing enterprise. With the increasing globalization of commercial economy and the gradual perfection of taxation system, TV manufacturing enterprises are becoming aware that tax planning plays an important role in the financial management of enterprises. This paper studies the tax preparation from the perspective of the financial management of the TV manufacturing enterprise. In the process of implementing financial management in the TV manufacturing enterprise, it reasonably plays the guiding role of the tax preferential policy, and makes proper reasonable arrangement for the enterprise's tax. so as to achieve the win-win goal of maximizing the enterprise value and minimizing the tax burden. The television industry is changing from the traditional view to watching TV sets" Man-machine interaction + networking + intelligence "In the direction of development. Through independent R & D and innovation of scientific research team, enterprises continuously introduce TV products with high technical content and excellent quality, making the TV manufacturing industry a powerful driver of economic growth and social progress of our country. In order to realize the strategic goal of manufacturing power, to promote the healthy, steady development of manufacturing enterprises with innovative ability, the state and local governments have issued a series of preferential tax policies before and after the government, creating an appropriate policy environment for tax planning and development of television manufacturing industry. At present, our country's exploration of the problem of tax planning in this sub-segment of TV manufacturing is still at the stage of theoretical discussion, without specific case support. Therefore, based on the perspective of financial management, this paper makes a reasonable analysis of the current situation of the enterprise's tax planning based on the perspective of the financial management, and hopes to provide a good reference for the tax planning of other similar TV manufacturing enterprises. This paper mainly uses case analysis to analyze the tax planning of TV manufacturing industry, which is explained by HX appliance company as an example, and the whole thesis is divided into five parts: the first part is the introduction. This chapter introduces the research background and significance of the thesis, the literature review, research methods and basic framework at home and abroad, and draws out the main problems to be studied in this paper, namely, how to design a scientific and reasonable tax planning scheme for HX electrical company based on the theory of financial management. The second part is an overview. The contents of this chapter introduce the concept of tax planning, the goal of tax planning, the risk of tax planning, the influence of financial management on enterprise tax planning and the feasibility of combining them. The third part is case analysis. The content of this chapter first introduces the basic overview of HX appliance company. Secondly, according to the specific case of HX appliance company, different tax planning schemes are put forward in two links of investment and financing, and the various schemes are compared and analyzed. The fourth part is divided into precautionary measures. The content of this chapter is mainly to analyze the risk of tax involved in HX appliance company, and put forward reasonable suggestions on the risks involved in the planning method of HX appliance from two aspects of investment and financing. The fifth part of the study enlightenment. The study of the whole text is summarized and the place to be improved is put forward. This paper holds that TV manufacturing enterprises can conduct legitimate and legal tax planning under the guidance of financial management theory level, filter out the optimal planning scheme in investment and fund raising activities, and reduce the tax burden level of TV manufacturing industry. At the same time, the feasibility of the viewpoint is verified through the specific case analysis of the tax planning of HX appliance company. The research makes it possible for similar electrical enterprises to draw up feasible tax planning methods from their own financial perspective and have realistic guidance significance.
【學位授予單位】：廣東財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.6;F406.7
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，本文編號：2285521
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