鈦業(yè)公司稅收籌劃方案設(shè)計(jì)
發(fā)布時(shí)間：2018-11-25 20:23
【摘要】：任何國(guó)家的稅法都存在籌劃的空間,我國(guó)的稅法也蓋莫能論。在我國(guó)現(xiàn)行的各個(gè)稅收實(shí)體法中,都規(guī)定了稅收優(yōu)惠政策,按照稅收政策的指引,用足用好稅收政策,就是基本的稅收籌劃,當(dāng)然,依靠專業(yè)力量,通過會(huì)計(jì)政策以及其他相關(guān)政策與稅收政策的配合協(xié)調(diào)使用,會(huì)產(chǎn)生更好的稅收籌劃效果,給企業(yè)帶來豐碩的利潤(rùn),這向來為企業(yè)所追求,也是我寫作此文的目的。法律給出了稅收籌劃的空間。本文通過對(duì)我國(guó)稅收籌劃發(fā)展現(xiàn)狀的分析,指出了影響稅收籌劃發(fā)展的原因。又通過稅收籌劃理論的探討,闡明了稅收籌劃的可行性、原則的合理性、方法的操作性和實(shí)踐的指導(dǎo)性。理論聯(lián)系實(shí)際是解決問題的的基本原則。本文結(jié)合鈦業(yè)公司實(shí)際,針對(duì)稅收籌劃存在的問題,制定了鈦業(yè)公司的稅收籌劃方案,選擇對(duì)企業(yè)影響較大的增值稅、企業(yè)所得稅、房產(chǎn)稅和土地使用稅作為重點(diǎn)實(shí)施稅收籌劃。其中：在增值稅方面,以當(dāng)期銷稅額-當(dāng)期進(jìn)項(xiàng)稅額=當(dāng)期應(yīng)繳增值稅為主線,圍繞影響增值稅額的因素為重點(diǎn),制定了價(jià)外費(fèi)用稅收籌劃、收入實(shí)現(xiàn)時(shí)點(diǎn)稅收籌劃、在建固定資產(chǎn)稅收籌劃、當(dāng)期進(jìn)項(xiàng)稅額的籌劃、混合銷售與兼營(yíng)行為的稅收籌劃等八個(gè)方案；在企業(yè)所得稅方面,以收入總額-不征稅收入-免稅收入-各項(xiàng)扣除-以前年度虧損=應(yīng)納稅所得額的計(jì)算公式為主線,以影響企業(yè)應(yīng)納稅所得額的因素為重點(diǎn),結(jié)合企業(yè)所得稅法相關(guān)減免稅優(yōu)惠政策,制定了收入總額的稅收籌劃、不征稅收入的籌劃、業(yè)務(wù)招待費(fèi)的籌劃、廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)的籌劃、利用固定資產(chǎn)折舊年限的臨界點(diǎn)和加速折舊法進(jìn)行籌劃、研究開發(fā)費(fèi)稅收籌劃、新建環(huán)境保護(hù)、節(jié)能節(jié)水項(xiàng)目稅收籌劃等十六個(gè)方案。本文對(duì)實(shí)施效果進(jìn)行了總結(jié),肯定了減輕企業(yè)稅負(fù),提高企業(yè)效益的積極成果,堅(jiān)定了繼續(xù)從事稅收籌劃的信心,同時(shí),為今后推進(jìn)稅務(wù)籌劃事業(yè)進(jìn)一步發(fā)展,提出了切實(shí)可行的建議和措施。
[Abstract]:There is room for planning in any country's tax laws. In our country's current substantive tax laws, tax preferential policies are stipulated. According to the guidance of tax policies, making good use of tax policies is the basic tax planning, of course, relying on professional strength. Through the coordinated use of accounting policies and other related policies and tax policies, it will produce better tax planning effect and bring great profits to enterprises, which has always been pursued by enterprises, and is also the purpose of my writing this article. The law gives room for tax planning. Based on the analysis of the present situation of tax planning in China, this paper points out the reasons that affect the development of tax planning. Through the discussion of tax planning theory, the feasibility of tax planning, the rationality of principle, the operation of method and the guidance of practice are expounded. Integrating theory with practice is the basic principle of solving problems. In this paper, considering the reality of the titanium industry company and aiming at the problems in tax planning, the author formulates the tax planning scheme of the titanium industry company, and selects the value-added tax and enterprise income tax, which have a great influence on the enterprise. Property tax and land use tax as the focus of tax planning. In the aspect of VAT, taking the amount of current sales tax-current income tax = the current VAT payable as the main line, and focusing on the factors affecting the VAT amount, the tax planning of the out-of-value expenses and the tax planning at the point when the income is realized have been formulated. Tax planning for fixed assets under construction, tax planning for the current income tax, tax planning for mixed sales and concurrent operations, etc. In the aspect of enterprise income tax, the main line is the calculation formula of total income, non-taxable income, tax-free income, deduction-loss of previous year = taxable income, and the factors that affect the taxable income of the enterprise. In combination with the preferential policies on tax reduction and exemption related to the enterprise income tax law, the tax planning of the total revenue, the planning of the non-taxable income, the planning of the business hospitality, the planning of the advertising expenses and the business propaganda expenses are formulated. By using the critical point of fixed assets depreciation and accelerated depreciation method, sixteen schemes, such as tax planning for development fee, new environmental protection and tax planning for energy saving and water saving project, are studied. This paper summarizes the effect of the implementation, affirms the positive results of lightening the tax burden of enterprises, improving the efficiency of enterprises, strengthening the confidence of continuing to engage in tax planning, and at the same time, further developing tax planning for the future. Some practical suggestions and measures are put forward.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F426.3
本文編號(hào)：2357277
[Abstract]:There is room for planning in any country's tax laws. In our country's current substantive tax laws, tax preferential policies are stipulated. According to the guidance of tax policies, making good use of tax policies is the basic tax planning, of course, relying on professional strength. Through the coordinated use of accounting policies and other related policies and tax policies, it will produce better tax planning effect and bring great profits to enterprises, which has always been pursued by enterprises, and is also the purpose of my writing this article. The law gives room for tax planning. Based on the analysis of the present situation of tax planning in China, this paper points out the reasons that affect the development of tax planning. Through the discussion of tax planning theory, the feasibility of tax planning, the rationality of principle, the operation of method and the guidance of practice are expounded. Integrating theory with practice is the basic principle of solving problems. In this paper, considering the reality of the titanium industry company and aiming at the problems in tax planning, the author formulates the tax planning scheme of the titanium industry company, and selects the value-added tax and enterprise income tax, which have a great influence on the enterprise. Property tax and land use tax as the focus of tax planning. In the aspect of VAT, taking the amount of current sales tax-current income tax = the current VAT payable as the main line, and focusing on the factors affecting the VAT amount, the tax planning of the out-of-value expenses and the tax planning at the point when the income is realized have been formulated. Tax planning for fixed assets under construction, tax planning for the current income tax, tax planning for mixed sales and concurrent operations, etc. In the aspect of enterprise income tax, the main line is the calculation formula of total income, non-taxable income, tax-free income, deduction-loss of previous year = taxable income, and the factors that affect the taxable income of the enterprise. In combination with the preferential policies on tax reduction and exemption related to the enterprise income tax law, the tax planning of the total revenue, the planning of the non-taxable income, the planning of the business hospitality, the planning of the advertising expenses and the business propaganda expenses are formulated. By using the critical point of fixed assets depreciation and accelerated depreciation method, sixteen schemes, such as tax planning for development fee, new environmental protection and tax planning for energy saving and water saving project, are studied. This paper summarizes the effect of the implementation, affirms the positive results of lightening the tax burden of enterprises, improving the efficiency of enterprises, strengthening the confidence of continuing to engage in tax planning, and at the same time, further developing tax planning for the future. Some practical suggestions and measures are put forward.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F426.3
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