本文選題：稅務(wù)籌劃 + 稅收優(yōu)惠�。� 參考：《寧夏大學(xué)》2017年碩士論文

【摘要】：稅務(wù)籌劃是公司綜合考慮現(xiàn)有條件和范圍是否符合法律規(guī)定的前提下,為了達到增加公司價值,提升公司競爭力的預(yù)期目標(biāo),通過衡量成本與收益,對公司經(jīng)營活動、涉稅管理方面進行妥善又合規(guī)的籌劃。目前,我國稅務(wù)籌劃的理論研究還不深入,實踐應(yīng)用的專業(yè)度廣泛度還不夠成熟。但制定出切合公司經(jīng)營發(fā)展需要又不違背相關(guān)政策法規(guī)的稅務(wù)籌劃方案,隨著市場經(jīng)濟體制的逐步完善,對公司經(jīng)營活動的影響越來越重要。開展在“營改增”背景下關(guān)于旅游業(yè)公司的稅務(wù)籌劃研究選題較新穎,符合公司實際經(jīng)營需求。本文對SPT景區(qū)管理公司的稅務(wù)籌劃現(xiàn)狀及優(yōu)化方案進行分析研究,運用科學(xué)方法合理進行稅務(wù)籌劃,在為SPT景區(qū)管理公司合理減輕稅負(fù),不斷增加公司價值,提高市場競爭力的同時,也為其指明了以后稅務(wù)籌劃的方向和思路。同時,也為旅游公司提供稅務(wù)籌劃的基本思路,樹立稅務(wù)籌劃的觀念,實現(xiàn)綜合稅負(fù)降低。
[Abstract]:Tax planning is a comprehensive consideration of the existing conditions and scope of the company in accordance with the premise of the law, in order to achieve the desired goal of increasing the value of the company and enhancing the competitiveness of the company, through the measurement of costs and benefits, the company's business activities. Tax-related management for proper and compliant planning. At present, the theoretical research of tax planning in our country is not deep, and the professional degree of practical application is not mature enough. However, with the gradual improvement of the market economy system, it is more and more important to formulate a tax planning scheme that meets the needs of the company's management and development and does not violate the relevant policies and regulations. The research on tax planning of tourism companies under the background of "business reform and increase" is relatively novel and meets the actual business needs of the company. This paper analyzes and studies the present situation and optimization scheme of tax planning of SPT Scenic spot Management Company, uses scientific methods to rationally carry out tax planning, and in order to reasonably lighten the tax burden for SPT Scenic spot Management Company, increases the value of the company continuously. At the same time, it also points out the direction and thinking of tax planning in the future. At the same time, it also provides the basic idea of tax planning for tourism companies, sets up the concept of tax planning, and realizes the reduction of comprehensive tax burden.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F592.6;F590.66

【參考文獻】

相關(guān)期刊論文 前9條

1 劉金輝;;企業(yè)稅務(wù)會計及稅務(wù)籌劃[J];財會學(xué)習(xí);2016年07期

2 吳月霞;;基于營改增環(huán)境下的企業(yè)稅收籌劃策略[J];財經(jīng)界(學(xué)術(shù)版);2016年07期

3 閆妍;;外資旅游公司稅收籌劃研究[J];改革與戰(zhàn)略;2015年08期

4 田志偉;胡怡建;;“營改增”對各行業(yè)稅負(fù)影響的動態(tài)分析——基于CGE模型的分析[J];財經(jīng)論叢;2013年04期

5 魏旭;王瑞;;稅收籌劃新論[J];財經(jīng)問題研究;2012年11期

6 張美麗;張美艷;;企業(yè)籌資中的資本結(jié)構(gòu)稅務(wù)籌劃分析[J];時代金融;2012年21期

7 蘇強;;新稅制背景下的企業(yè)增值稅稅務(wù)籌劃及其風(fēng)險防范[J];經(jīng)濟研究導(dǎo)刊;2010年26期

8 安體富;;中國中長期稅制改革研究[J];經(jīng)濟研究參考;2010年46期

9 陳世華;;淺議企業(yè)稅務(wù)籌劃風(fēng)險及其對策[J];商業(yè)文化(學(xué)術(shù)版);2007年11期

相關(guān)碩士學(xué)位論文 前1條

1 汪瑛;勝景旅游公司稅務(wù)籌劃研究[D];華南理工大學(xué);2010年

，

本文編號：1954589