發(fā)布時間：2019-01-27 14:34

【摘要】：在全球經(jīng)濟(jì)下行經(jīng)濟(jì)形勢嚴(yán)峻的情況下,科技驅(qū)動發(fā)展成為我國經(jīng)濟(jì)改革的新目標(biāo)。本文先闡述了高新技術(shù)企業(yè)在經(jīng)營過程中可行的一般籌劃方式,分析歷年來稅收政策的變動對企業(yè)稅負(fù)和會計管理制度的影響。以HN企業(yè)為例,對該中型高新技術(shù)企業(yè)的財務(wù)數(shù)據(jù)和現(xiàn)行籌劃方案進(jìn)行分析,提出企業(yè)在納稅時存在的對政策理解有誤、財稅核算不及時、管理不嚴(yán)謹(jǐn)?shù)确矫娴膯栴};結(jié)合最新頒布的有關(guān)高新技術(shù)企業(yè)的稅收優(yōu)惠政策,給出以上問題解決方案的同時,進(jìn)一步完善涉稅事項(xiàng),嚴(yán)格按照政策要求建立健全的管理制度,降低納稅籌劃風(fēng)險。并以該企業(yè)的涉稅問題和實(shí)踐方案總結(jié)出對一般性高新技術(shù)企業(yè)適用的理論方法和注意事項(xiàng)。稅收籌劃只是實(shí)現(xiàn)企業(yè)整體利益最大化的手段之一,在設(shè)計方案時除了分析現(xiàn)有情況下的節(jié)稅效應(yīng)和可行性,還應(yīng)當(dāng)綜合考慮企業(yè)發(fā)展規(guī)劃方向和承受風(fēng)險能力,使稅收籌劃對企業(yè)的促進(jìn)效益得到最大體現(xiàn)。
[Abstract]:In the severe economic situation of the global economic downturn, the development of science and technology has become a new goal of China's economic reform. This paper first expounds the feasible general planning methods in the course of operation of high-tech enterprises, and analyzes the influence of the changes of tax policies over the years on the tax burden and accounting management system of enterprises. Taking the HN enterprise as an example, this paper analyzes the financial data and current planning scheme of the medium-sized high-tech enterprise, and points out the problems existing in the tax payment of the enterprise, such as incorrect understanding of the policy, untimely accounting of finance and tax, and lax management, etc. In combination with the newly promulgated preferential tax policies for high-tech enterprises, this paper puts forward the solutions to the above problems, and at the same time, further consummates the tax-related matters, establishes a sound management system strictly in accordance with the policy requirements, and reduces the risk of tax planning. Based on the tax-related problems and practical schemes of the enterprise, this paper summarizes the theoretical methods and points for attention that are applicable to the general high and new technology enterprises. Tax planning is only one of the means to maximize the overall interests of the enterprise. Besides analyzing the tax saving effect and feasibility of the existing situation, tax planning should also take into account the direction of enterprise development planning and the ability to bear risks. So that tax planning to promote the maximum efficiency of the enterprise.
【學(xué)位授予單位】：廣東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F426.471;F406.7

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