本文選題：HS酒業(yè)股份有限公司 + 籌劃方案��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：我國經(jīng)濟(jì)發(fā)展進(jìn)入新常態(tài),社會主義市場經(jīng)濟(jì)與我國的國情越來越契合,經(jīng)濟(jì)體制改革在穩(wěn)步推進(jìn),國家出臺大量優(yōu)惠政策鼓勵(lì)創(chuàng)業(yè),大批新鮮血液涌入市場,為市場經(jīng)濟(jì)帶來新的活力。像HS酒業(yè)股份有限公司這樣的老牌企業(yè),想要在激烈的市場競爭中謀得發(fā)展,以適應(yīng)更加復(fù)雜多變的市場形勢,在不斷進(jìn)行產(chǎn)品創(chuàng)新和結(jié)構(gòu)轉(zhuǎn)型的過程中,也要注重成本的控制,為企業(yè)創(chuàng)造更多的競爭優(yōu)勢。很多企業(yè)都在壓縮經(jīng)營成本上投入了大量精力,以追求更多利益,在內(nèi)部成本可壓縮空間逐漸降低的情況下,越來越多的企業(yè)開始轉(zhuǎn)向外部成本的降低,比如稅負(fù),其數(shù)額與企業(yè)利潤存在顯著相關(guān)性。因此,越來越多的企業(yè)開始進(jìn)行稅務(wù)籌劃,通過對企業(yè)的生產(chǎn)經(jīng)營以及投資籌資等環(huán)節(jié)的涉稅事項(xiàng)進(jìn)行預(yù)先的設(shè)計(jì)和籌劃,以此來降低企業(yè)稅收負(fù)擔(dān),實(shí)現(xiàn)企業(yè)價(jià)值的最大化。尤其是對于HS酒業(yè)股份有限公司所處的白酒行業(yè)來說,屬于國家限制發(fā)展的行業(yè),稅負(fù)較重,更需要進(jìn)行稅務(wù)籌劃來減輕企業(yè)稅負(fù),降低成本。本文以HS酒業(yè)股份有限公司為研究對象,依據(jù)稅務(wù)籌劃的基本原理,在對HS酒業(yè)股份有限公司各項(xiàng)財(cái)務(wù)狀況以及納稅情況進(jìn)行分析的基礎(chǔ)上,按照稅務(wù)籌劃的一般原則,結(jié)合我國的稅收政策和法律法規(guī),對HS酒業(yè)股份有限公司生產(chǎn)經(jīng)營以及投資籌資等各個(gè)環(huán)節(jié)的主要涉稅事項(xiàng)提供了一系列稅務(wù)籌劃方案,并對各個(gè)方案進(jìn)行比較,選出最優(yōu)籌劃方案。同時(shí),對HS酒業(yè)股份有限公司在稅務(wù)籌劃工作中可能面臨的風(fēng)險(xiǎn)進(jìn)行了分析,并針對風(fēng)險(xiǎn)提出防范和應(yīng)對措施,希望通過這些方面的舉措,更好地改善HS酒業(yè)股份有限公司的稅務(wù)籌劃工作,更好促進(jìn)HS酒業(yè)股份有限公司在市場經(jīng)濟(jì)大潮中獲取競爭優(yōu)勢,從而實(shí)現(xiàn)健康、可持續(xù)發(fā)展。
[Abstract]:China's economic development has entered a new normal. The socialist market economy is more and more in line with our country's national conditions. The reform of the economic system is progressing steadily. The state has issued a large number of preferential policies to encourage entrepreneurship, and a large number of fresh blood have poured into the market. Bring new vigor to market economy. Established enterprises such as HS Wine Co., Ltd. want to develop in the fierce market competition in order to adapt to the more complex and changeable market situation, in the process of continuous product innovation and structural transformation. Also should pay attention to cost control, for enterprises to create more competitive advantages. Many enterprises have invested a great deal of energy in reducing operating costs in order to pursue more benefits. With the reduction of the compressible space of internal costs, more and more enterprises begin to turn to the reduction of external costs, such as the tax burden. There is a significant correlation between the amount and the profit of the enterprise. Therefore, more and more enterprises begin to carry out tax planning, through the production and management of enterprises and investment financing and other aspects of the tax matters of the design and planning in advance, in order to reduce the tax burden of enterprises, to maximize the value of enterprises. Especially for the liquor industry of HS Liquor Co., Ltd., it belongs to the industry that the state restricts the development, the tax burden is heavy, and the tax planning is needed to lighten the tax burden and reduce the cost of the enterprise. Based on the basic principles of tax planning and the analysis of the financial situation and tax situation of HS Liquor Co., Ltd., this paper takes HS Liquor Co., Ltd as the research object, according to the general principles of tax planning. In combination with the tax policy and laws and regulations of our country, this paper provides a series of tax planning schemes for the production and operation of HS Liquor Co., Ltd., as well as the main tax-related items such as investment and financing, and compares them with each other. Choose the best plan. At the same time, the paper analyzes the risks that HS Liquor Co., Ltd. may face in the tax planning work, and puts forward some measures to prevent and deal with the risks, hoping to adopt these measures. Better improve the tax planning of HS Liquor Co., Ltd., and promote HS Wine Company to gain competitive advantage in the market economy, so as to realize healthy and sustainable development.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F426.82;F406.7

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