發(fā)布時間：2018-05-29 21:15

  本文選題：電池組件 + 稅收籌劃��； 參考：《安徽大學(xué)》2017年碩士論文

【摘要】：隨著我國市場經(jīng)濟(jì)的發(fā)展,稅收籌劃對于一個企業(yè)的重要性也變得越來越突出。企業(yè)所得稅稅收籌劃的最根本的目標(biāo)是幫助企業(yè)實(shí)現(xiàn)企業(yè)價(jià)值的最大化,具體來說還包括實(shí)現(xiàn)降低企業(yè)稅負(fù),增加企業(yè)的稅后利潤,以及幫助企業(yè)獲得資金的時間價(jià)值。正因?yàn)槠髽I(yè)所得稅籌劃具有這樣的作用,所以當(dāng)今企業(yè)大多會對本企業(yè)的企業(yè)所得稅進(jìn)行稅收籌劃。企業(yè)所得稅的稅收籌劃通常采取直接降低企業(yè)應(yīng)交所得稅額或間接遞延所得稅納稅義務(wù)的方式來實(shí)現(xiàn)企業(yè)價(jià)值的最大化。企業(yè)進(jìn)行稅收籌劃除了給企業(yè)自身帶來收益外,其稅收籌劃的方案也會成為稅收籌劃理論和實(shí)務(wù)研究的良好范例。作為國家重點(diǎn)扶持的新興戰(zhàn)略產(chǎn)業(yè),光伏產(chǎn)業(yè)近年來處于快速發(fā)展的時期。2016年,全產(chǎn)業(yè)鏈光伏產(chǎn)品相較于2015年產(chǎn)銷量大幅增加。光伏產(chǎn)業(yè)中中游產(chǎn)品的關(guān)鍵技術(shù)研發(fā)水平也有了顯著地提高。在國家各項(xiàng)政策的支持下,光伏產(chǎn)業(yè)特別是其中游產(chǎn)業(yè)未來的發(fā)展前景良好。而主營業(yè)務(wù)為太陽能電池片和組件生產(chǎn)的A公司從2011年涉足光伏產(chǎn)業(yè)以來,在該產(chǎn)業(yè)中始終保持著領(lǐng)先地位。A公司自身技術(shù)研發(fā)水平較高,曾獲得過多項(xiàng)研發(fā)技術(shù)的專利,參與過國家標(biāo)準(zhǔn)的制修。這使得A公司的電池片和組件的產(chǎn)品性能要高于同行業(yè)的產(chǎn)品,A公司在產(chǎn)品上的優(yōu)勢提高了 A公司太陽能電池片和組件的銷售數(shù)量,增加了A公司的利潤。但與此同時,A公司的企業(yè)所得稅稅負(fù)也會增加,這對于A公司未來的戰(zhàn)略發(fā)展規(guī)劃的推行即拓寬市場、增加市場份額會起到一定的阻礙作用。因此,企業(yè)稅收負(fù)擔(dān)和稅收成本的降低,企業(yè)稅后利潤的增加對于企業(yè)的經(jīng)營效益的提高以及企業(yè)的核心競爭能力的提升來說是十分必要的。為此,A公司需要對交納的企業(yè)所得稅進(jìn)行稅收籌劃。A公司在企業(yè)所得稅法律法規(guī)的基礎(chǔ)上對A公司進(jìn)行稅收籌劃能起到為企業(yè)節(jié)稅的效果。同時,在一定程度上稅收籌劃所依據(jù)的稅收法律法規(guī)也能反映國家制定的稅收政策的導(dǎo)向,表明國家制定稅收政策所要發(fā)揮的作用得以實(shí)現(xiàn)。本文從A公司進(jìn)行企業(yè)所得稅稅收籌劃的研究意義出發(fā),對A公司企業(yè)所得稅的籌劃展開了探討。通過對A公司的基本情況、B電池組件項(xiàng)目的情況、A公司的財(cái)務(wù)指標(biāo)和稅收優(yōu)惠政策的闡述,得出了 A公司及其所開發(fā)的B電池組件項(xiàng)目應(yīng)交企業(yè)所得稅稅負(fù)較重的結(jié)論。并指出了 A公司及其所開發(fā)的B電池組件項(xiàng)目應(yīng)交企業(yè)所得稅可能存在的稅收籌劃空間,通過對企業(yè)的收入、費(fèi)用、經(jīng)營活動等方面的籌劃可以降低企業(yè)所得稅稅負(fù)。在此基礎(chǔ)上,結(jié)合企業(yè)所得稅法和A公司的基本現(xiàn)狀以及《稅收籌劃業(yè)務(wù)規(guī)則》,以B電池組件項(xiàng)目為例,對B電池組件項(xiàng)目的收入、費(fèi)用、經(jīng)營活動、稅收優(yōu)惠政策進(jìn)行了稅收籌劃。最后,本文對稅收籌劃中可能存在的問題一一進(jìn)行了分析,并提出了解決這些問題的建議。
[Abstract]:With the development of market economy in China, the importance of tax planning for an enterprise has become more and more prominent. The most fundamental goal of enterprise income tax planning is to help the enterprise realize the maximization of the enterprise value, including the realization of reducing the tax burden of the enterprise, increasing the after-tax profit of the enterprise, and helping the enterprise to obtain the time value of the capital. Because the enterprise income tax planning has such a function, nowadays the enterprise most will carry on the tax plan to the enterprise income tax. The tax planning of enterprise income tax usually realizes the maximization of enterprise value by directly reducing the amount of income tax due or indirectly deferring the tax obligation of income tax. Besides bringing profit to the enterprise, the scheme of tax planning will become a good example of the theoretical and practical research of tax planning. As a new strategic industry supported by the state, photovoltaic industry is in a period of rapid development in recent years. In 2016, the production and sales of photovoltaic products in the whole industry chain increased significantly compared with 2015. The R & D level of the key technology in the middle reaches of photovoltaic industry has also been significantly improved. Supported by various national policies, photovoltaic industry, especially the Zhongyou industry, has a good prospect in the future. Company A, whose main business is solar cell chips and components, has always maintained a leading position in the photovoltaic industry since it entered the photovoltaic industry in 2011. A company has obtained many patents for R & D technology because of its high level of technical research and development. Participated in the national standard system revision. As a result, the performance of battery chips and components of A Company is higher than that of the products of the same industry. The advantages of A Company in products increase the sales quantity of solar cells and components of A Company, and increase the profit of Company A. But at the same time, the enterprise income tax burden of company A will also increase, which will hinder the implementation of company A's future strategic development plan, that is, broadening the market and increasing market share. Therefore, the reduction of tax burden and cost, and the increase of after-tax profits are very necessary for the improvement of business efficiency and the enhancement of the core competitiveness of enterprises. For this reason, Company A needs tax planning for the enterprise income tax paid. On the basis of the laws and regulations of the enterprise income tax, the tax planning of company A can play the effect of saving tax for the enterprise. At the same time, to a certain extent, the tax laws and regulations on which tax planning is based can also reflect the orientation of the tax policy formulated by the state, indicating that the role that the state has to play in making the tax policy can be realized. Starting from the significance of the research on the tax planning of company A, this paper probes into the planning of corporate income tax of company A. By expounding the basic situation of company A and the project of B battery module and the financial index and preferential tax policy of company A, it is concluded that company A and its B battery component project should be subject to heavy enterprise income tax. The paper also points out the possible tax planning space of company A and its B battery component project, which can reduce the tax burden of enterprise income tax through the planning of enterprise income, expenses, business activities and so on. On this basis, combined with the enterprise income tax law and the basic status of company A and the "business rules of tax planning", taking the B battery component project as an example, the income, expenses and business activities of the B battery component project are discussed. The preferential tax policy carried out tax planning. Finally, this paper analyzes the possible problems in tax planning, and puts forward some suggestions to solve these problems.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F406.7;F426.61

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本文編號：1952384