本文選題：稅收籌劃　切入點(diǎn)：稅收風(fēng)險(xiǎn)　出處：《東華大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：2016年5月1日起,財(cái)政部聯(lián)合國家稅務(wù)總局頒布了新的文件——《關(guān)于全面推開營業(yè)稅改征增值稅試點(diǎn)的通知》,其編號是財(cái)稅[2016]36號。它的出臺表示在我國的多個(gè)行業(yè)開始營改增變革,其中不但有建筑業(yè)、房地產(chǎn)行業(yè),還有第三產(chǎn)業(yè)的生活服務(wù)業(yè)等,這一變革在國內(nèi)展開,這意味著營改增試點(diǎn)已經(jīng)進(jìn)入實(shí)質(zhì)性實(shí)施階段。對房地產(chǎn)企業(yè)而言,營改增不僅僅是稅種發(fā)生變化,納稅人身份、納稅地點(diǎn)、稅額計(jì)算、納稅申報(bào)、會計(jì)核算、稅收征管模式和環(huán)境、供應(yīng)商管理、發(fā)票管理、工程承包模式的選擇等諸方面都將發(fā)生重大變化,所面臨的稅收風(fēng)險(xiǎn)尤其是刑事風(fēng)險(xiǎn)急劇上升。在此基礎(chǔ)上,為實(shí)現(xiàn)企業(yè)利潤、權(quán)益的最大化,房地產(chǎn)企業(yè)進(jìn)行稅收籌劃勢在必行。既要先行統(tǒng)籌稅收的經(jīng)濟(jì)事項(xiàng),也要獨(dú)立自主、靈活運(yùn)用稅法賦予的權(quán)利。常見的企業(yè)稅收籌劃手段無非是從籌劃內(nèi)容及籌劃手段著手,但無論以哪一方面作為著力點(diǎn),都是企業(yè)日常財(cái)務(wù)管理的重要組成部分,最終的總目標(biāo)都是應(yīng)該服從于企業(yè)總的財(cái)務(wù)管理目標(biāo)。首先,稅收籌劃不是單純的節(jié)稅,而是統(tǒng)觀全局做出的一種決策。在企業(yè)日常財(cái)務(wù)管理中,收入和成本是兩大主要組成部分,成本的核算與規(guī)劃更是其中的重要組成部分。其次,稅收籌劃的主要內(nèi)容是對企業(yè)的日常經(jīng)濟(jì)業(yè)務(wù)和行為的涉稅事項(xiàng)進(jìn)行的籌劃,實(shí)現(xiàn)企業(yè)價(jià)值最大化則是企業(yè)的所有經(jīng)濟(jì)業(yè)務(wù)和行為的共同目標(biāo)。最后,稅收籌劃的實(shí)現(xiàn)主要通過財(cái)務(wù)指標(biāo)來衡量。為了幫助房地產(chǎn)企業(yè)準(zhǔn)確把握營改增方案的核心內(nèi)容,解決實(shí)際操作中的難點(diǎn)疑點(diǎn),有效防范和控制涉稅風(fēng)險(xiǎn),實(shí)現(xiàn)理性稅收籌劃,順利平穩(wěn)實(shí)施營改增,提高企業(yè)經(jīng)濟(jì)效益,本文選取S公司為研究對象,第一章總結(jié)了本文的研究背景,分析了其研究意義,做了詳細(xì)的文獻(xiàn)綜述,提出本文的研究內(nèi)容;第二章對稅收籌劃的含義及原則進(jìn)行闡述;第三章對S公司的納稅情況、稅收籌劃現(xiàn)狀及稅收籌劃空間進(jìn)行簡單分析;第四章對S公司的稅收籌劃及風(fēng)險(xiǎn)分析進(jìn)行闡述;第五章選取尚東瓏城這一具體項(xiàng)目進(jìn)行方案設(shè)計(jì)。通過對具體項(xiàng)目的稅收籌劃方案的研究與設(shè)計(jì),可為S企業(yè)節(jié)約稅收上百萬元,并且可以為剛接觸增值稅,對增值稅稅收政策及計(jì)稅方法掌握并不熟練的同類型企業(yè)提供稅收籌劃方案的參考。
[Abstract]:Since May 1st 2016, The Ministry of Finance, in conjunction with the State Administration of Taxation, promulgated a new document, "Circular on the introduction of the Business tax and VAT pilot Project", which is numbered Finance and tax [2016] 36. Its introduction indicates that many industries in our country are beginning to reform and reform. Among them are not only the construction industry, the real estate industry, but also the life service industry of the tertiary industry. This reform has been carried out in China, which means that the pilot project of camp reform has entered the substantive implementation stage. For real estate enterprises, The change of tax is not only the change of tax types, but also the identity of the taxpayer, the place of payment, the calculation of tax amount, the tax declaration, the accounting, the mode and environment of tax collection and management, the management of suppliers, the management of invoices, The choice of project contracting mode will change greatly, and the tax risk, especially the criminal risk, will rise sharply. On this basis, in order to maximize the profits and interests of the enterprise, It is imperative for real estate enterprises to carry out tax planning. They should not only plan the economic matters of taxation first, but also independently and flexibly apply the rights conferred by the tax law. The common means of tax planning for real estate enterprises are nothing more than the contents and means of tax planning. However, no matter which aspect to focus on, it is an important part of the daily financial management of an enterprise, and the ultimate overall goal is to serve the overall financial management objectives of an enterprise. First, tax planning is not a simple tax saving. In the daily financial management of enterprises, income and cost are two major components, cost accounting and planning is an important part. The main content of tax planning is to plan the daily economic business and tax-related matters of the enterprise, and to maximize the value of the enterprise is the common goal of all the economic business and behavior of the enterprise. The realization of tax planning is mainly measured by financial indicators. In order to help the real estate enterprises accurately grasp the core contents of the camp reform scheme, solve the difficult and doubtful points in the actual operation, effectively prevent and control the tax risk, and realize rational tax planning, This paper chooses S Company as the research object, the first chapter summarizes the research background of this paper, analyzes its research significance, makes a detailed literature review, and puts forward the research content of this paper. The second chapter expounds the meaning and principle of tax planning; the third chapter analyzes the tax situation of S company, the present situation of tax planning and the space of tax planning; the 4th chapter expounds the tax planning and risk analysis of S company; Chapter 5th selects Shangdong long City as a specific project to carry out the project design. Through the research and design of the tax planning scheme of the specific project, it can save millions of yuan in tax revenue for S enterprises, and it can be added tax for the new contact. To the value-added tax tax policy and the tax planning method master not skilled the same type enterprise to provide the tax planning plan the reference.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F426.92;F406.7

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