本文關(guān)鍵詞： 納稅籌劃 增值稅 企業(yè)所得稅 小稅種 納稅風(fēng)險(xiǎn)　出處：《燕山大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：本文研究的主要目的是在對(duì)首鋼板材公司財(cái)務(wù)狀態(tài)及涉稅情況進(jìn)行分析的基礎(chǔ)上，在不違反國(guó)家法律、法規(guī)的前提下，對(duì)公司按稅種做出納稅籌劃方案，使企業(yè)的稅收負(fù)擔(dān)最優(yōu)，以實(shí)現(xiàn)企業(yè)價(jià)值的最大化。隨著生產(chǎn)規(guī)模和銷售收入的不斷增長(zhǎng)，秦皇島首鋼板材有限公司面臨著越來(lái)越多的發(fā)展問(wèn)題，稅負(fù)水平也隨之增長(zhǎng)，，必須設(shè)計(jì)并建立適合企業(yè)發(fā)展的納稅籌劃方案。針對(duì)課題的特點(diǎn)，本文從系統(tǒng)論角度出發(fā)，采取綜合分析與邏輯歸納相結(jié)合、圖表分析、定量與定性相結(jié)合的方法，進(jìn)行系統(tǒng)研究。 首先，對(duì)納稅籌劃研究的背景、意義進(jìn)行了簡(jiǎn)要說(shuō)明，并對(duì)國(guó)內(nèi)外的發(fā)展及現(xiàn)狀進(jìn)行了簡(jiǎn)述，按照不同階段對(duì)納稅籌劃進(jìn)行探討，系統(tǒng)的闡述了其概念、特點(diǎn)、原則、方法、步驟等相關(guān)基礎(chǔ)理論，為首鋼板材公司制定納稅籌劃方案提供了理論基礎(chǔ)。 其次，對(duì)首鋼板材公司的基本情況進(jìn)行了介紹，并從納稅的角度對(duì)首鋼板材公司的內(nèi)外部環(huán)境進(jìn)行了分析，針對(duì)稅收政策對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)方面所造成重大影響加以闡述，與此同時(shí)還深入分析首鋼板材公司現(xiàn)階段財(cái)務(wù)情況與涉稅情況，為公司提出納稅籌劃工作列明主要內(nèi)容。 再次，綜合運(yùn)用多種納稅籌劃技術(shù)，區(qū)分不同稅種，分別闡述了各稅種下若干方面的籌劃依據(jù)和籌劃思路，根據(jù)首鋼板材公司自身的實(shí)際情況，提出了與所享政策相對(duì)應(yīng)的基本納稅籌劃方案。 最后，對(duì)納稅籌劃風(fēng)險(xiǎn)的理論進(jìn)行簡(jiǎn)述，指出了首鋼板材公司自身存在的風(fēng)險(xiǎn)問(wèn)題，并提出相應(yīng)的防范措施，以確保納稅籌劃方案可以順利實(shí)施。
[Abstract]:The main purpose of this paper is to analyze the financial status and tax-related situation of Shougang sheet Company, and to make the tax planning plan for the company according to tax on the premise of not violating the national laws and regulations. With the continuous growth of production scale and sales income, Qinhuangdao Shougang sheet Co., Ltd. is faced with more and more problems of development, and the tax burden level also increases. It is necessary to design and establish a tax planning scheme suitable for the development of enterprises. According to the characteristics of the subject, this paper, from the point of view of system theory, adopts the methods of combining comprehensive analysis with logical induction, chart analysis, quantitative analysis and qualitative analysis. Carry on systematic research. First of all, the background and significance of the tax planning research are briefly explained, and the development and current situation at home and abroad are briefly described. According to the different stages of tax planning, the concept, characteristics, principles and methods of tax planning are systematically expounded. Steps and other related basic theories provide a theoretical basis for Shougang sheet metal company to formulate tax planning plan. Secondly, the basic situation of Shougang sheet Company is introduced, and the internal and external environment of Shougang sheet Company is analyzed from the perspective of tax, and the major impact of tax policy on the production and operation of the enterprise is expounded. At the same time, it also analyzes the present financial situation and tax-related situation of Shougang sheet Company, and lists the main contents of tax planning for the company. Thirdly, comprehensive use of a variety of tax planning technology, distinguish different types of taxes, respectively elaborated several aspects of the tax planning basis and planning ideas, according to the actual situation of Shougang sheet company itself, The basic tax planning scheme corresponding to the enjoying policy is put forward. Finally, the theory of tax planning risk is briefly described, and the risk problems existing in Shougang sheet metal company are pointed out, and the corresponding preventive measures are put forward to ensure that the tax planning scheme can be carried out smoothly.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.4;F426.31

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