本文選題：稅務(wù)籌劃 + 價值鏈��； 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)財務(wù)管理的重要組成部分,對其進行的理論研究應(yīng)該呈現(xiàn)出一定的前瞻性。同時融資租賃業(yè)是政府近年來重點發(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)于實體經(jīng)濟。本文從價值鏈的全新視角出發(fā),對融資租賃企業(yè)的各種活動進行了稅務(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,同時對于融資租賃企業(yè)的稅務(wù)籌劃實踐具有非常重要的指導(dǎo)意義。本文以“營改增”與價值鏈理論深入企業(yè)管理為背景,首先對稅務(wù)籌劃理論和價值鏈理論進行了綜合評述,而后梳理了我國融資租賃企業(yè)稅務(wù)政策的演變歷程和現(xiàn)行稅務(wù)政策法規(guī),歸納分析了基于價值鏈的稅務(wù)籌劃的含義與特點,最后重點通過從融資租賃企業(yè)的外部價值鏈(包含縱向價值鏈和橫向價值鏈)和內(nèi)部價值鏈(包含基本價值活動和輔助價值活動)中的稅務(wù)籌劃活動進行了具體的分析,比較了融資租賃企業(yè)各種稅務(wù)籌劃方案的稅負差別、優(yōu)點劣勢,證實了在經(jīng)濟全球化的大環(huán)境下融資租賃企業(yè)從價值鏈的角度進行稅務(wù)籌劃的必要性和戰(zhàn)略性�；趦r值鏈的稅務(wù)籌劃就是從企業(yè)價值的角度出發(fā),運用各種政策、方法對企業(yè)自身流程進行調(diào)整、組織結(jié)構(gòu)進行改造,不僅對企業(yè)自身,也對其所在價值系統(tǒng)的整體稅負事先進行全方位的規(guī)劃,最終使得企業(yè)及其所在行業(yè)整體的價值達到最大的過程。該稅務(wù)籌劃理念將有助于融資租賃企業(yè)打開稅務(wù)籌劃思路、盡早走出稅務(wù)改制困局,無疑對整個融資租賃行業(yè)的健康發(fā)展將起到巨大的促進作用。
[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)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F275

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本文編號：1910913