【摘要】：全球一體化進程所帶來的意義深遠，市場競爭日趨激烈。這種競爭的白熱化不僅存在于國內市場，在國際市場中表現(xiàn)得更為明顯。制衣業(yè)可以說是我國最早進入全球經(jīng)濟圈的行業(yè)之一，，這些年來一直處于蓬勃的發(fā)展態(tài)勢中，而且我國政府也為制衣行業(yè)提供多方面的支持，鼓勵其出口，拓展國際市場。從企業(yè)的角度來說，參與國際貿易是一種必然的趨勢。為了在國際競爭中增加砝碼，多角度、多渠道的開源節(jié)流以實現(xiàn)企業(yè)價值最大化是其生存發(fā)展的必由之路。制衣行業(yè)企業(yè)的貿易方式多以進料加工、來料加工為主，主要為港澳臺投資、合資辦廠，不同程度的存在關聯(lián)交易、利潤轉移等情況，這也是企業(yè)最主要的稅收籌劃策略。但是這種稅收籌劃方案存在不合理之處，極有可能面臨較大的稅收籌劃風險。本文將針對企業(yè)稅收籌劃在我國的發(fā)展現(xiàn)狀，緊密結合我國稅收法律法規(guī)背景，充分學習和吸收國內外的優(yōu)秀成果，通過選取制衣行業(yè)中的一個典型企業(yè)——FG制衣有限公司，分析實際案例，探討企業(yè)稅收籌劃方案的制定，規(guī)避稅收籌劃風險，以達到節(jié)稅的目的；同時也豐富我國稅收籌劃的理論研究，構建健康的稅制環(huán)境，實現(xiàn)企業(yè)和政府雙贏的局面。
[Abstract]:The global integration process brings profound significance, the market competition is becoming increasingly fierce. This fierce competition exists not only in the domestic market, but also in the international market. Garment industry can be said to be one of the earliest industries in China to enter the global economic circle. In recent years, the clothing industry has been in a vigorous development trend, and our government also provides various support for the garment industry, encourage its exports, and expand the international market. From the perspective of enterprises, participation in international trade is an inevitable trend. In order to increase the weight in the international competition, it is the only way for its survival and development to realize the maximization of enterprise value by increasing the income and reducing the expenditure from many angles and channels. The trade mode of the garment industry enterprises is mainly the processing of incoming materials and the processing of raw materials, mainly for the investment of Hong Kong, Macao and Taiwan, the joint venture plant, the existence of related party transactions in different degrees, the profit transfer and so on. This is also the most important tax planning strategy for the enterprises. However, this kind of tax planning scheme is unreasonable, and it is likely to face greater risk of tax planning. This article will aim at the enterprise tax planning in our country's development present situation, closely unifies our country tax law and the rule background, fully studies and absorbs the domestic and foreign outstanding achievement, through selects a typical enterprise in the clothing industry-FG clothing Co., Ltd. This paper analyzes the actual cases, probes into the formulation of the enterprise tax planning scheme, avoids the risk of tax planning, in order to achieve the purpose of saving tax, at the same time, it also enriches the theoretical research of tax planning in our country, and constructs a healthy tax system environment. To achieve a win-win situation between the enterprise and the government.
【學位授予單位】：廣東商學院
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.86

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