本文選題：稅收籌劃 + 酒業(yè)企業(yè)��； 參考：《遼寧大學(xué)》2014年碩士論文

【摘要】：自20世紀(jì)90年代中期，稅收籌劃的概念從西方引入我國，近幾年得到了快速的發(fā)展，正日益受到廣大納稅人的重視。伴隨著我國市場(chǎng)經(jīng)濟(jì)體制的日益完善，企業(yè)作為市場(chǎng)的主體，其經(jīng)營(yíng)的目的是要實(shí)現(xiàn)企業(yè)的利潤(rùn)最大化。企業(yè)有許多方法來實(shí)現(xiàn)利潤(rùn)最大化，其中稅收籌劃是實(shí)現(xiàn)企業(yè)利潤(rùn)最大化目標(biāo)的多種途徑中非常重要而有效的途徑之一。稅收籌劃是指，在市場(chǎng)經(jīng)濟(jì)的環(huán)境下，企業(yè)對(duì)其稅收情況所開展的事前、事中的規(guī)劃方案，其目的是為了降低稅收負(fù)擔(dān)，以期達(dá)到節(jié)稅、避稅的效果。稅收籌劃在幫助企業(yè)實(shí)現(xiàn)利潤(rùn)最大化的同時(shí)，還能提高企業(yè)的競(jìng)爭(zhēng)力。 對(duì)于白酒行業(yè)來說，它屬于納稅稅負(fù)較重的行業(yè)之一，除了同其他行業(yè)一樣要繳納增值稅、企業(yè)所得稅、城市維護(hù)建設(shè)稅及教育費(fèi)附加等稅種以外，還要作為消費(fèi)稅的征稅對(duì)象繳納較高的消費(fèi)稅。根據(jù)2009年1月1日起正式實(shí)施的《中華人民共和國消費(fèi)稅暫行條例》中對(duì)于消費(fèi)稅的相關(guān)規(guī)定，白酒生產(chǎn)企業(yè)在生產(chǎn)白酒并出廠的環(huán)節(jié)要進(jìn)行復(fù)合計(jì)稅，即繳納從價(jià)計(jì)征的20%和從量計(jì)征的每斤0.5元的白酒消費(fèi)稅。針對(duì)較重的消費(fèi)稅征收而言，酒類企業(yè)想要通過合法合規(guī)的稅務(wù)籌劃方法來降低稅收負(fù)擔(dān)的意愿更強(qiáng)。而且，針對(duì)現(xiàn)有稅法而言，白酒企業(yè)還是存在稅務(wù)籌劃空間的。所以，針對(duì)白酒企業(yè)的稅務(wù)籌劃方案設(shè)立是有較大意義的。 論文的研究方向是稅收籌劃，主要研究形式是以具體的案例分析為主，所選擇的稅收籌劃對(duì)象是一家民營(yíng)股份制酒類企業(yè)——SG酒業(yè)公司。論文根據(jù)SG酒業(yè)企業(yè)的實(shí)際情況，并且結(jié)合酒類企業(yè)普適的情況，根據(jù)現(xiàn)行有關(guān)稅收法律法規(guī)，提出了針對(duì)SG酒業(yè)企業(yè)的具體的稅收籌劃方案，做出籌劃效果評(píng)價(jià)，對(duì)籌劃過程中可能存在的風(fēng)險(xiǎn)進(jìn)行了分析并提出防范措施，最后對(duì)實(shí)施稅收籌劃方案前后的企業(yè)整體節(jié)稅情況進(jìn)行比較，并且對(duì)企業(yè)的稅收籌劃中普遍存在的問題給出了建議。論文是從以下幾方面展開論述的： 第一章是從案例企業(yè)SG酒業(yè)有限責(zé)任公司（以下簡(jiǎn)稱：SG酒業(yè)公司）的基本情況入手。首先，細(xì)致研究了本企業(yè)的生產(chǎn)規(guī)模和經(jīng)營(yíng)情況。其次，對(duì)SG酒業(yè)公司的基本財(cái)務(wù)狀況進(jìn)行了分析，，主要包括：企業(yè)的銷售收入（主營(yíng)業(yè)務(wù)收入）、其他業(yè)務(wù)收入、生產(chǎn)成本、各種費(fèi)用等。最后，詳細(xì)列出了2013年SG酒業(yè)公司的各主要稅種的納稅情況，主要包括：企業(yè)所得稅、三大流轉(zhuǎn)稅、房產(chǎn)稅、城市維護(hù)建設(shè)稅及教育費(fèi)附加。這些稅種也是論文中稅收籌劃的主要方面。 第二章是SG酒業(yè)公司稅收籌劃策略的具體方案。通過實(shí)行公司分離，組建企業(yè)集團(tuán)化管理構(gòu)架；實(shí)施并購戰(zhàn)略；成立物業(yè)管理公司；固定資產(chǎn)的銷售定價(jià)籌劃；設(shè)備大修理等稅收籌劃策略的具體方案，對(duì)上文中所述的六個(gè)主要稅種進(jìn)行籌劃。并且，分別對(duì)各個(gè)方案進(jìn)行效果分析。 第三章是SG酒業(yè)公司的稅收籌劃風(fēng)險(xiǎn)及防范。企業(yè)在進(jìn)行稅收籌劃過程中是存在風(fēng)險(xiǎn)的。文章針對(duì)前一部分的籌劃方案中可能存在的風(fēng)險(xiǎn)，提出了針對(duì)性的防范措施，以期望使籌劃方案更加實(shí)際、可行。 第四章是總體效果與建議。對(duì)實(shí)施稅收籌劃方案前后的企業(yè)整體節(jié)稅情況進(jìn)行比較，發(fā)現(xiàn)籌劃效果明顯，并且建議在稅務(wù)籌劃過程中應(yīng)該注意信息收集的及時(shí)準(zhǔn)確，稅務(wù)籌劃與企業(yè)發(fā)展、整體稅負(fù)情況等方面的選擇問題。
[Abstract]:Since the middle of the 1990s, the concept of tax planning has been introduced into China from the West and has been rapidly developed in recent years. It is being paid more and more attention by the taxpayers. With the increasingly perfect market economy system in China, as the main body of the market, the purpose of its operation is to maximize the profit of the enterprise. There are many methods for the enterprise. In order to maximize profits, tax planning is one of the most important and effective ways to achieve the goal of maximizing the profit of the enterprise. Tax planning refers to the plan of the enterprise in the environment of the market economy, in order to reduce the tax burden and to achieve tax saving. The effect of tax avoidance can help enterprises to maximize profits while improving their competitiveness.
For the liquor industry, it belongs to one of the industries with heavy tax tax. In addition to other industries, it should pay value-added tax, enterprise income tax, urban maintenance and construction tax and educational premium, and pay higher consumption tax as the object of consumption tax. According to the "Chinese people" in January 1, 2009, the Chinese people have been formally implemented. In the Provisional Regulations for the consumption tax of the Republic, the relevant provisions on the consumption tax should be made by the liquor making enterprises in the process of producing liquor and producing the factory, which is to pay 20% and 0.5 yuan per jin of liquor consumption tax. The intention of reducing the tax burden is stronger. Moreover, in view of the existing tax law, the liquor enterprises still have the space of tax planning. Therefore, it is of great significance to establish the tax planning scheme for liquor enterprises.
The research direction of the paper is tax planning, the main research form is based on specific case analysis. The selected tax planning object is a private joint-stock liquor enterprise, SG liquor company. The paper is based on the actual situation of SG liquor enterprises, and combined with the general conditions of liquor enterprises, according to the current relevant tax laws and regulations, The specific tax planning scheme for SG liquor industry is made, the evaluation of planning effect is made, the possible risks in the planning process are analyzed and the preventive measures are put forward. Finally, the overall tax saving situation of the enterprises before and after the implementation of the tax planning scheme is compared, and the common problems in the enterprise tax planning are given. The paper is discussed from the following aspects:
The first chapter begins with the basic situation of the case enterprise SG wine limited liability company (hereinafter referred to as SG liquor company). First, the production scale and operation situation of the enterprise are carefully studied. Secondly, the basic financial situation of the SG liquor company is analyzed, including the sales revenue of the enterprise (main business income), and other business. Income, production costs, various costs and so on. Finally, a detailed list of the main taxes of the SG liquor company in 2013, including the enterprise income tax, the three large circulation tax, the real estate tax, the urban maintenance and construction tax and the additional education fee. These taxes are also the main aspects of the tax collection in the paper.
The second chapter is the specific plan of the tax planning strategy of SG liquor company. Through the implementation of the company separation, the establishment of an enterprise group management framework, the implementation of the merger and acquisition strategy, the establishment of the Property Management Company, the sales pricing planning of fixed assets, the large equipment repair and other tax planning strategies, the six main taxes mentioned in the previous article are entered. Plan and analyze the effects of each plan separately.
The third chapter is the risk and prevention of the tax planning of SG liquor company. The enterprise has the risk in the process of tax planning. The article puts forward the pertinent precautions against the possible risks in the previous part of the plan, so as to make the plan more practical and feasible.
The fourth chapter is the overall effect and suggestion. Comparing the overall tax saving of the enterprises before and after the implementation of the tax planning scheme, it is found that the planning effect is obvious, and it is suggested that in the process of tax planning, we should pay attention to the timely and accurate information collection, the tax planning and the enterprise development, the overall tax negative situation and so on.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F426.82

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