本文選題：稅務(wù)籌劃 + 營業(yè)稅　； 參考：《華南理工大學(xué)》2013年碩士論文

【摘要】：在現(xiàn)代社會中，稅收已經(jīng)深入到了企業(yè)經(jīng)濟活動的方方面面，稅負(fù)的高低直接影響著企業(yè)經(jīng)營績效的好壞。稅務(wù)籌劃作為企業(yè)財務(wù)管理的重要手段之一，有利于降低企業(yè)的稅收負(fù)擔(dān)，提高企業(yè)的市場競爭力。目前，我國在稅務(wù)籌劃研究方面已經(jīng)取得了一定的成果，但是將稅務(wù)籌劃運用到銀行業(yè)尤其是股份制商業(yè)銀行的研究非常的少。隨著金融脫媒和市場利率化的加速，我國銀行業(yè)的競爭愈來愈激烈，全方位的提高市場競爭力是各大銀行最迫切的問題。因此，對我國股份制商業(yè)銀行的營業(yè)稅稅務(wù)籌劃進(jìn)行研究，對于降低我國股份制商業(yè)銀行的營業(yè)稅稅負(fù)，提高市場競爭力有著重要的現(xiàn)實意義。 本文以XF銀行WZ分行為研究對象，首先介紹了該分行的營業(yè)稅納稅現(xiàn)狀，對該分行的涉稅業(yè)務(wù)和營業(yè)稅稅負(fù)進(jìn)行了分析，指出在資產(chǎn)業(yè)務(wù)和中間業(yè)務(wù)營業(yè)稅納稅管理中存在的問題，問題主要體現(xiàn)在貸款利息收入的納稅時間、表外利息收入的轉(zhuǎn)回、貸款部分清償?shù)倪�款順序、農(nóng)戶小額貸款的核算方法、轉(zhuǎn)移中間業(yè)務(wù)收入等方面。接著，，本文針對XF銀行WZ分行在營業(yè)稅納稅管理中存在的問題，提出資產(chǎn)業(yè)務(wù)和中間業(yè)務(wù)的營業(yè)稅稅務(wù)籌劃措施，并對其可行性和籌劃效益進(jìn)行了論證。資產(chǎn)業(yè)務(wù)的營業(yè)稅稅務(wù)籌劃措施主要有延遲納稅時間、調(diào)整貸款利率、利用金融機構(gòu)往來的優(yōu)惠政策、規(guī)范貸款部分清償?shù)倪�款順序、單獨核算農(nóng)戶小額貸款等；中間業(yè)務(wù)的營業(yè)稅稅務(wù)籌劃措施主要是規(guī)范中間業(yè)務(wù)的納稅管理和轉(zhuǎn)嫁稅負(fù)。最后，為了保證營業(yè)稅稅務(wù)籌劃措施得到更好的落實，本文提出XF銀行WZ分行應(yīng)該注意關(guān)注政策變化、完善納稅管理流程、加強稅企交流、提高稅務(wù)人員素質(zhì)。
[Abstract]:In modern society, tax has been deeply into all aspects of enterprise economic activities, the level of tax burden directly affects the performance of enterprises. As one of the important means of financial management, tax planning is helpful to reduce the tax burden and improve the market competitiveness of enterprises. At present, some achievements have been made in the research of tax planning in our country, but the research on the application of tax planning to the banking industry, especially to joint-stock commercial banks, is very few. With the acceleration of financial disintermediation and market interest rate, the competition of China's banking industry is becoming more and more fierce. The most urgent problem is to improve the market competitiveness in all directions. Therefore, the study on the tax planning of the business tax of the joint-stock commercial banks in our country has important practical significance to reduce the tax burden of the business tax of the joint-stock commercial banks in our country and to improve the market competitiveness. This paper takes the WZ branch of XF Bank as the research object, firstly introduces the present situation of the business tax of the branch, and analyzes the tax-related business and the business tax burden of the branch. This paper points out the problems existing in the tax administration of business tax on assets and intermediate business. The problems are mainly reflected in the tax payment time of loan interest income, the return of interest income off balance sheet, and the repayment order of loan partial repayment. The accounting method of peasant household small loan, transfer intermediate business income and so on. Then, aiming at the problems existing in the management of business tax in WZ branch of XF Bank, this paper puts forward the tax planning measures of business tax for asset business and intermediate business, and proves its feasibility and benefit. The business tax planning measures of asset business mainly include delaying tax payment time, adjusting loan interest rate, utilizing preferential policies between financial institutions, standardizing the repayment sequence of partial repayment of loans, and separately accounting for small loans of farmers, etc. The business tax planning measures of intermediary business are mainly to standardize the tax management and transfer tax burden of intermediary business. Finally, in order to ensure the better implementation of business tax planning measures, this paper puts forward that XF Bank WZ Branch should pay attention to the policy changes, improve the tax management process, strengthen the exchange of tax enterprises, improve the quality of tax personnel.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.4;F832.33

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本文編號：1901604