本文選題：稅務(wù)籌劃 + 價(jià)值鏈��； 參考：《天津商業(yè)大學(xué)》2015年碩士論文

【摘要】：稅務(wù)籌劃是企業(yè)財(cái)務(wù)管理的重要組成部分,對(duì)其進(jìn)行的理論研究應(yīng)該呈現(xiàn)出一定的前瞻性。同時(shí)融資租賃業(yè)是政府近年來(lái)重點(diǎn)發(fā)展的行業(yè)之一,做好融資租賃企業(yè)的稅務(wù)籌劃有利于融資租賃企業(yè)更好地服務(wù)于實(shí)體經(jīng)濟(jì)。本文從價(jià)值鏈的全新視角出發(fā),對(duì)融資租賃企業(yè)的各種活動(dòng)進(jìn)行了稅務(wù)籌劃分析,它不僅有助于稅務(wù)籌劃理論研究的發(fā)展和豐富,同時(shí)對(duì)于融資租賃企業(yè)的稅務(wù)籌劃實(shí)踐具有非常重要的指導(dǎo)意義。本文以“營(yíng)改增”與價(jià)值鏈理論深入企業(yè)管理為背景,首先對(duì)稅務(wù)籌劃理論和價(jià)值鏈理論進(jìn)行了綜合評(píng)述,而后梳理了我國(guó)融資租賃企業(yè)稅務(wù)政策的演變歷程和現(xiàn)行稅務(wù)政策法規(guī),歸納分析了基于價(jià)值鏈的稅務(wù)籌劃的含義與特點(diǎn),最后重點(diǎn)通過(guò)從融資租賃企業(yè)的外部?jī)r(jià)值鏈(包含縱向價(jià)值鏈和橫向價(jià)值鏈)和內(nèi)部?jī)r(jià)值鏈(包含基本價(jià)值活動(dòng)和輔助價(jià)值活動(dòng))中的稅務(wù)籌劃活動(dòng)進(jìn)行了具體的分析,比較了融資租賃企業(yè)各種稅務(wù)籌劃方案的稅負(fù)差別、優(yōu)點(diǎn)劣勢(shì),證實(shí)了在經(jīng)濟(jì)全球化的大環(huán)境下融資租賃企業(yè)從價(jià)值鏈的角度進(jìn)行稅務(wù)籌劃的必要性和戰(zhàn)略性�；趦r(jià)值鏈的稅務(wù)籌劃就是從企業(yè)價(jià)值的角度出發(fā),運(yùn)用各種政策、方法對(duì)企業(yè)自身流程進(jìn)行調(diào)整、組織結(jié)構(gòu)進(jìn)行改造,不僅對(duì)企業(yè)自身,也對(duì)其所在價(jià)值系統(tǒng)的整體稅負(fù)事先進(jìn)行全方位的規(guī)劃,最終使得企業(yè)及其所在行業(yè)整體的價(jià)值達(dá)到最大的過(guò)程。該稅務(wù)籌劃理念將有助于融資租賃企業(yè)打開(kāi)稅務(wù)籌劃思路、盡早走出稅務(wù)改制困局,無(wú)疑對(duì)整個(gè)融資租賃行業(yè)的健康發(fā)展將起到巨大的促進(jìn)作用。
[Abstract]:Tax planning is an important part of enterprise financial management. At the same time, the finance leasing industry is one of the key industries developed by the government in recent years. It is helpful for the financial leasing enterprises to serve the real economy better. From the perspective of the value chain, this paper analyzes the various activities of financial leasing enterprises in tax planning, which is not only helpful to the development and enrichment of the theoretical research of tax planning. At the same time, it has a very important guiding significance for the practice of tax planning of financial leasing enterprises. In this paper, the theory of tax planning and the theory of value chain are comprehensively reviewed in the background of "business reform and increase" and the theory of value chain deepening into enterprise management. Then combing the evolution of tax policy and current tax policies and regulations of financial leasing enterprises in China, the meaning and characteristics of tax planning based on value chain are summarized and analyzed. Finally, the paper analyzes the tax planning activities in the external value chain (including vertical value chain and horizontal value chain) and the internal value chain (including basic value activity and supplementary value activity) of the financial leasing enterprise. This paper compares the tax burden differences and advantages and disadvantages of various tax planning schemes of financial leasing enterprises, and proves the necessity and strategy of tax planning from the perspective of value chain in the context of economic globalization. The tax planning based on the value chain is to adjust the enterprise's own process and transform the organization structure, not only to the enterprise itself, but also to apply various policies and methods to the enterprise's value. The overall tax burden of its value system is planned in advance, which makes the whole value of the enterprise and its industry reach the maximum process. The idea of tax planning will help financial leasing enterprises to open up the thinking of tax planning and get out of the difficult situation of tax reform as soon as possible, which will undoubtedly play a great role in promoting the healthy development of the whole financial leasing industry.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F275

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本文編號(hào)：1910913