本文關(guān)鍵詞： “營(yíng)改增” 納稅籌劃 航空公司 實(shí)施建議　出處：《青島理工大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：“營(yíng)改增”政策已經(jīng)在全國(guó)范圍內(nèi)推行,稅收政策的變化使得企業(yè)的稅負(fù)也發(fā)生了明顯改變�！盃I(yíng)改增”政策在一定程度上解決了營(yíng)業(yè)稅與增值稅并行而產(chǎn)生的重復(fù)納稅問(wèn)題,給企業(yè)帶來(lái)了福音。然而,稅收政策的變化在影響稅負(fù)的同時(shí),給企業(yè)的具體納稅籌劃工作也帶來(lái)了新的挑戰(zhàn)。自實(shí)施政策以來(lái),眾多學(xué)者針對(duì)試點(diǎn)地區(qū)以及試點(diǎn)行業(yè)提出了諸多有益的關(guān)于納稅籌劃的研究成果,但是這些并不能完全滿(mǎn)足個(gè)別企業(yè)的需要。只有針對(duì)性地研究才能更好地為企業(yè)服務(wù)。 本文正是出于以上目的,將在“營(yíng)改增”政策視角下,深入分析“營(yíng)改增”政策給目標(biāo)企業(yè)帶來(lái)的影響,探討目標(biāo)企業(yè)的納稅籌劃工作,以期為該企業(yè)的實(shí)際納稅籌劃工作提供借鑒意義。本文首先介紹相關(guān)文獻(xiàn)和“營(yíng)改增”政策出臺(tái)的背景及意義,進(jìn)而分析A公司的組織結(jié)構(gòu)和經(jīng)營(yíng)特點(diǎn)。在此基礎(chǔ)上,了解A公司的原有納稅籌劃工作,分析“營(yíng)改增”政策對(duì)A公司影響。結(jié)合A公司的業(yè)務(wù)特點(diǎn),提出納稅籌劃工作的新思路,并提出相關(guān)建議。 第一章為緒論部分,簡(jiǎn)單介紹納稅籌劃以及“營(yíng)改增”政策的文獻(xiàn)、政策法規(guī),提出寫(xiě)作思路和寫(xiě)作方法,并介紹了文章的研究框架。第二章闡述了納稅籌劃的基本理論和“營(yíng)改增”政策的背景及意義、“營(yíng)改增”政策的提出以及簡(jiǎn)要分析了該政策的影響。第三章介紹了A公司的組織結(jié)構(gòu)和經(jīng)營(yíng)特點(diǎn),并依據(jù)A公司經(jīng)營(yíng)活動(dòng)的特點(diǎn)剖析了A公司的原納稅籌劃工作。第四章,主要分析“營(yíng)改增”政策對(duì)于A公司財(cái)務(wù)的影響,主要涉及稅負(fù)、凈利潤(rùn)、現(xiàn)金流量、償債能力、營(yíng)運(yùn)能力、盈利能力等方面。第五章,通過(guò)上述幾章的分析,文章結(jié)合A公司的特點(diǎn),首先確立A公司的納稅籌劃目標(biāo),然后從納稅成本與風(fēng)險(xiǎn)、投資活動(dòng)、籌資活動(dòng)、經(jīng)營(yíng)活動(dòng)以及A公司的特殊問(wèn)題等方面展開(kāi)新的納稅籌劃,以求為目標(biāo)企業(yè)的納稅籌劃工作提供借鑒意義。第六章,著重點(diǎn)出了為實(shí)現(xiàn)納稅籌劃工作應(yīng)該注意的問(wèn)題,主要涉及到公司內(nèi)部制度完善、人才培養(yǎng)機(jī)制、涉稅風(fēng)險(xiǎn)預(yù)警機(jī)制等方面,同時(shí)還展望了航空公司納稅人俱樂(lè)部的建立。第七章為結(jié)束語(yǔ),總結(jié)論文,展望后續(xù)研究方向。
[Abstract]:The policy of "business reform and increase" has been implemented throughout the country, and the changes in tax policies have made the tax burden of enterprises obviously changed. To a certain extent, the "business reform and increase" policy has solved the problem of duplicating tax due to the parallel operation tax and value-added tax. However, the changes in tax policy not only affect the tax burden, but also bring new challenges to the specific tax planning of enterprises. Since the implementation of the policy, Many scholars have put forward a lot of beneficial research results on tax planning for the pilot areas and the pilot industries, but these can not completely meet the needs of individual enterprises. Only targeted research can better serve the enterprises. For the above purposes, this paper will, from the perspective of "business reform and increase" policy, deeply analyze the impact of the "business reform and increase" policy on the target enterprises, and discuss the tax planning work of the target enterprises. This paper first introduces the relevant literature and the background and significance of the "Business Reform and increase" policy, and then analyzes the organizational structure and management characteristics of Company A. To understand the original tax planning work of company A, to analyze the influence of the policy of "business reform and increase" on company A. combined with the business characteristics of company A, the paper puts forward a new idea of tax planning work and puts forward some relevant suggestions. The first chapter is the introduction part, which introduces the documents, policies and regulations of tax planning and "business reform and increase" policy, and puts forward writing ideas and writing methods. The second chapter introduces the basic theory of tax planning, the background and significance of the policy of "business reform and increase", and briefly analyzes the influence of the policy. The organizational structure and management characteristics of company A, According to the characteristics of company A's business activities, this paper analyzes the original tax planning work of A company. 4th chapter, mainly analyzes the influence of "business reform and increase" policy on company A's financial affairs, mainly involving tax burden, net profit, cash flow, solvency, etc. Chapter 5th, through the analysis of the above chapters, the article combines the characteristics of company A, firstly establishes the tax planning target of company A, then from the tax cost and risk, investment activities, financing activities, In order to provide reference for the tax planning work of the target enterprises, chapter 6th focuses on the problems that should be paid attention to in order to realize the tax planning work, such as the management activities and the special problems of company A, and so on, in order to provide a reference for the tax planning work of the target enterprises, It mainly involves the perfection of the company's internal system, the talent training mechanism, the tax risk warning mechanism and so on. At the same time, it also looks forward to the establishment of airline taxpayer club. Chapter 7th is the conclusion, summing up the thesis, and looking forward to the future research direction.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;F562.6;F560.68

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