本文關(guān)鍵詞：DH公司企業(yè)所得稅稅收籌劃研究　出處：《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著改革開放日益發(fā)展,我國(guó)的法治社會(huì)環(huán)境日益完善,稅收已經(jīng)貫穿社會(huì)經(jīng)濟(jì)活動(dòng)的始末,使企業(yè)所得稅籌劃日益完善,企業(yè)所得稅籌劃得到了企業(yè)的廣泛認(rèn)同,稅收籌劃理論越來越多地廣泛應(yīng)用于企業(yè)的生產(chǎn)、經(jīng)營(yíng)和投資過程中,公司的企業(yè)所得稅籌劃也越來越受到重視。企業(yè)進(jìn)行稅收籌劃不僅可以帶來公司的穩(wěn)定發(fā)展,也有利于推動(dòng)國(guó)民經(jīng)濟(jì)的發(fā)展,對(duì)市場(chǎng)經(jīng)濟(jì)的發(fā)展有重大的影響作用。企業(yè)所得稅是我國(guó)的主體稅種之一,通過稅收籌劃可以合法地減少企業(yè)的所得稅額,降低稅收負(fù)擔(dān),增加企業(yè)稅后利潤(rùn),實(shí)現(xiàn)企業(yè)收益與稅負(fù)之間的平衡,有效提高企業(yè)財(cái)務(wù)管理水平。本研究通過梳理國(guó)內(nèi)外學(xué)者研究成果;在此基礎(chǔ)上以DH公司的實(shí)際情況作為案例進(jìn)行分析;通過定性和定量相結(jié)合的研究方法,探索DH公司的企業(yè)所得稅管理現(xiàn)狀,找出DH公司當(dāng)前納稅中籌資環(huán)節(jié)、經(jīng)營(yíng)環(huán)節(jié)和投資環(huán)節(jié)存在的問題。根據(jù)這些問題,結(jié)合DH公司納稅較高、稅負(fù)重且利潤(rùn)低的情況,設(shè)計(jì)DH公司稅收籌劃方案,并針對(duì)稅收籌劃的風(fēng)險(xiǎn),提出應(yīng)進(jìn)行風(fēng)險(xiǎn)控制。本研究以DH公司作為個(gè)案進(jìn)行研究,通過對(duì)DH公司進(jìn)行科學(xué)合理而有效的稅收籌劃,降低DH公司的經(jīng)營(yíng)成本,實(shí)現(xiàn)DH公司經(jīng)濟(jì)利益最大化;提高DH公司的財(cái)務(wù)管理水平,促進(jìn)財(cái)務(wù)管理規(guī)范化、系統(tǒng)化,獲得有效地節(jié)稅利益,使DH公司充分利用各項(xiàng)稅收優(yōu)惠政策,調(diào)整生產(chǎn)布局,實(shí)現(xiàn)DH公司的優(yōu)化升級(jí)和可持續(xù)發(fā)展。
[Abstract]:With the development of reform and opening up, the social environment of the rule of law in our country is becoming more and more perfect, and tax has been running through the beginning and end of social economic activities, which makes the enterprise income tax planning more and more perfect. Enterprise income tax planning has been widely recognized by enterprises, tax planning theory is more and more widely used in the production, management and investment process of enterprises. The enterprise income tax planning is paid more and more attention. The enterprise tax planning can not only bring the stable development of the company, but also help to promote the development of the national economy. Enterprise income tax is one of the main types of tax in our country. Through tax planning, we can legally reduce the amount of income tax, reduce the tax burden and increase the after-tax profits of enterprises. To achieve the balance between corporate income and tax burden, effectively improve the level of corporate financial management. On this basis, the actual situation of DH company as a case analysis; By combining qualitative and quantitative research methods, this paper explores the current situation of DH company's enterprise income tax management, and finds out the financing link of DH company's current tax payment. According to these problems, according to these problems, combining DH company with high tax, heavy tax burden and low profit, design DH company tax planning scheme, and aim at the risk of tax planning. This study takes DH Company as a case study, through scientific and effective tax planning to DH Company, to reduce the operating cost of DH Company. To maximize the economic benefits of DH company; Improve DH company's financial management level, promote financial management standardization, systematization, obtain effective tax saving interest, make DH company make full use of all kinds of tax preferential policies, adjust production layout. Realize DH company's optimization upgrade and sustainable development.
【學(xué)位授予單位】：廣東財(cái)經(jīng)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;F426.82;F406.7

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