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(dá)到增加公司價(jià)值,提升公司競(jìng)爭(zhēng)力的預(yù)期目標(biāo),通過(guò)衡量成本與收益,對(duì)公司經(jīng)營(yíng)活動(dòng)、涉稅管理方面進(jìn)行妥善又合規(guī)的籌劃。目前,我國(guó)稅務(wù)籌劃的理論研究還不深入,實(shí)踐應(yīng)用的專(zhuān)業(yè)度廣泛度還不夠成熟。但制定出切合公司經(jīng)營(yíng)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(chǎng)經(jīng)濟(jì)體制的逐步完善,對(duì)公司經(jīng)營(yíng)活動(dòng)的影響越來(lái)越重要。開(kāi)展在“營(yíng)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(shí)際經(jīng)營(yíng)需求。本文對(duì)SPT景區(qū)管理公司的稅務(wù)籌劃現(xiàn)狀及優(yōu)化方案進(jìn)行分析研究,運(yùn)用科學(xué)方法合理進(jìn)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(jià)值,提高市場(chǎng)競(jìng)爭(zhēng)力的同時(shí),也為其指明了以后稅務(wù)籌劃的方向和思路。同時(shí),也為旅游公司提供稅務(wù)籌劃的基本思路,樹(shù)立稅務(wù)籌劃的觀念,實(shí)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F592.6;F590.66

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