本文選題：稅務(wù)籌劃　切入點(diǎn)：陶瓷生產(chǎn)行業(yè)　出處：《中南大學(xué)》2013年碩士論文

【摘要】：摘要：隨著改革開放的深入和市場經(jīng)濟(jì)體制的日趨完善,企業(yè)間的競爭也越來越激烈,為了使企業(yè)在激烈的競爭中占據(jù)優(yōu)勢,企業(yè)需要降低各項(xiàng)經(jīng)營成本以獲得成本優(yōu)勢。稅務(wù)成本作為企業(yè)經(jīng)營不可避免的一項(xiàng)重要成本,直接影響了企業(yè)經(jīng)營總成本的高低。為了降低企業(yè)的稅務(wù)支出,稅務(wù)籌劃的運(yùn)用已經(jīng)越來越多地受到企業(yè)管理者的關(guān)注。稅務(wù)籌劃的經(jīng)濟(jì)效益使許多企業(yè)管理者趨之若騖,但不合理的籌劃方案可能使企業(yè)得不償失。如何在不觸犯法律法規(guī)的前提下,盡可能地降低稅務(wù)成本將是管理者需要面對的一大難題。 近年來,我國對企業(yè)納稅籌劃的研究日趨普遍和深入,但大部分研究近停留于理論層面,并沒有行業(yè)針對性。本文針對陶瓷生產(chǎn)行業(yè),以湘瓷科藝公司作為研究案例,通過對陶瓷生產(chǎn)行業(yè)的經(jīng)營狀況和稅負(fù)特征以及湘瓷科藝公司的經(jīng)營及納稅情況進(jìn)行調(diào)查與分析,并根據(jù)湘瓷科藝公司的具體業(yè)務(wù)設(shè)計(jì)具有一定可行性的稅務(wù)籌劃方案,為該企業(yè)經(jīng)管人員提供稅務(wù)管理新思路,避免涉稅風(fēng)險(xiǎn),并為該行業(yè)管理者開展稅務(wù)籌劃活動提供現(xiàn)實(shí)可行的案例與樣本。
[Abstract]:Abstract: with the deepening of reform and opening up and the increasingly perfect market economy system, the competition among enterprises is becoming more and more fierce, in order to make enterprises occupy the advantage in the fierce competition. Enterprises need to reduce their operating costs in order to obtain cost advantages. As an inevitable important cost, tax cost has a direct impact on the total operating cost of an enterprise. The use of tax planning has attracted more and more attention of enterprise managers. The economic benefits of tax planning have led many business managers to concentrate on it. However, unreasonable planning may outweigh the gain and loss of the enterprise. How to reduce the tax cost as far as possible without violating the laws and regulations will be a big problem that managers have to face. In recent years, the research on tax planning of enterprises in our country has become more and more common and thorough, but most of the studies remain in the theoretical level, and there is no industry pertinence. Based on the investigation and analysis of the management and tax burden characteristics of the ceramic production industry and the management and tax payment of the Xiang-porcelain Science and Art Company, and according to the specific business design of the Xiangzhou-Ceramics Technology Company, the tax planning scheme has certain feasibility. It provides a new idea of tax administration for the managers of the enterprise, avoids the risk of tax, and provides practical cases and samples for the managers of the industry to carry out tax planning activities.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.4;F426.721

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本文編號：1655922