發(fā)布時(shí)間：2018-05-24 16:05

  本文選題：商業(yè)銀行 + 稅務(wù)籌劃　； 參考：《遼寧大學(xué)》2014年碩士論文

【摘要】：追求利潤(rùn)的最大化是每個(gè)企業(yè)的目標(biāo)和歸宿，而稅收直接影響著成本，進(jìn)而影響著企業(yè)的利潤(rùn)水平。我們知道，在激烈的市場(chǎng)競(jìng)爭(zhēng)中，企業(yè)只有以最小的成本來(lái)獲取最大的利潤(rùn)，才能在市場(chǎng)競(jìng)爭(zhēng)中取得勝利。所以，越來(lái)越多的企業(yè)管理者開(kāi)始從稅收籌劃入手，期望在不違背稅法的前提下盡可能多的減輕自身的稅收負(fù)擔(dān)。稅收籌劃目前在國(guó)際上非常普遍，國(guó)外企業(yè)一般都通過(guò)采取稅收籌劃、合理避稅的手段來(lái)在競(jìng)爭(zhēng)中取得優(yōu)勢(shì)。 商業(yè)銀行是自主經(jīng)營(yíng)、自負(fù)盈虧的金融機(jī)構(gòu)，它的成本和利潤(rùn)和其他企業(yè)一樣，也要受到稅收負(fù)擔(dān)的影響和制約。和其他國(guó)家商業(yè)銀行的稅收負(fù)擔(dān)相比較，我國(guó)商業(yè)銀行的稅負(fù)較高，稅種也較為復(fù)雜，因此，怎樣在遵循國(guó)際慣例的前提下，借鑒其他銀行先進(jìn)的管理經(jīng)驗(yàn)和方法，詳細(xì)研究本國(guó)稅務(wù)政策，進(jìn)行科學(xué)周密的稅務(wù)籌劃，來(lái)降低銀行成本和費(fèi)用，治理納稅結(jié)構(gòu)，來(lái)提高我國(guó)商業(yè)銀行的競(jìng)爭(zhēng)力問(wèn)題，是商業(yè)銀行目前所面臨的主要課題。 論文的研究方向是稅收籌劃，形式主要以具體的案例分析為主，稅收籌劃對(duì)象是一家上市股份制商業(yè)銀行-X商業(yè)銀行。由于商業(yè)銀行涉及的稅種繁多，但在其所繳納的稅種中，營(yíng)業(yè)稅和企業(yè)所得稅稅基大、稅額高，，業(yè)務(wù)廣泛，而且具有較多的稅收優(yōu)惠政策，有較大的空間對(duì)其進(jìn)行籌劃，其稅收籌劃效果也必然高于其他稅種。因此本文對(duì)X商業(yè)銀行的稅務(wù)籌劃主要以營(yíng)業(yè)稅和企業(yè)所得稅為主，其他稅種為輔。 本文主要通過(guò)對(duì)X商業(yè)銀行的經(jīng)營(yíng)狀況和納稅籌劃現(xiàn)狀的分析，確定X商業(yè)銀行的納稅籌劃最優(yōu)方案，并對(duì)其進(jìn)行納稅籌劃評(píng)價(jià)，最后對(duì)X商業(yè)銀行的納稅籌劃存在問(wèn)題提出進(jìn)一步的建議和對(duì)策，以期能給X商業(yè)銀行一些啟發(fā)，使其能通過(guò)合理的稅收籌劃來(lái)減輕稅負(fù)、降低成本，進(jìn)而提高其市場(chǎng)競(jìng)爭(zhēng)力。主要包括以下四個(gè)部分： 第一部分：緒論。該部分主要闡述我國(guó)目前商業(yè)銀行稅務(wù)籌劃的現(xiàn)狀及背景，以及其實(shí)施稅務(wù)籌劃的現(xiàn)實(shí)意義，同時(shí)列出本文的研究框架以及本文的創(chuàng)新之處。 第二部分：從X商業(yè)銀行的基本情況入手，首先分析了X商業(yè)銀行的基本經(jīng)營(yíng)狀況和其財(cái)務(wù)狀況，其次，主要從營(yíng)業(yè)稅、企業(yè)所得稅、印花稅和房產(chǎn)稅四個(gè)方面，通過(guò)具體的案例分析了X銀行的基本納稅情況，并提出了其存在的基本問(wèn)題。 第三部分：從營(yíng)業(yè)稅、企業(yè)所得稅、個(gè)人所得稅、印花稅和房產(chǎn)稅五個(gè)方面，通過(guò)分析案例對(duì)X商業(yè)銀行提出了具體的稅務(wù)籌劃優(yōu)化方案. 第四部分：提出X商業(yè)銀行稅務(wù)籌劃過(guò)程中需進(jìn)一步解決的問(wèn)題。根據(jù)X商業(yè)銀行具體稅務(wù)籌劃方案和效果以及我國(guó)商業(yè)銀行自身的特殊性，提出該銀行稅收籌劃需進(jìn)一步優(yōu)化的措施。
[Abstract]:The pursuit of profit maximization is the goal and destination of every enterprise, while tax directly affects the cost and then affects the profit level of the enterprise. We know that in the fierce market competition, enterprises can win in the market competition only by obtaining the maximum profit with the smallest cost. Therefore, more and more enterprise managers begin from tax planning, hoping to reduce their tax burden as much as possible without violating the tax law. At present, tax planning is very common in the world. Foreign enterprises generally take advantage of tax planning and reasonable tax avoidance in the competition. A commercial bank is a financial institution that operates autonomously and is responsible for its own profits and losses. Its cost and profit, like other enterprises, are also subject to the influence and restriction of tax burden. Compared with the tax burden of commercial banks in other countries, the tax burden of commercial banks in our country is relatively high and the types of taxes are more complicated. Therefore, how to learn from the advanced management experience and methods of other banks on the premise of following international practice, In order to reduce the cost and cost of the bank, manage the tax structure and improve the competitiveness of the commercial banks in China, it is the main subject that the commercial banks are faced with at present, by studying the domestic tax policy in detail, carrying on the scientific and meticulous tax planning. The research direction of this paper is tax planning, which is mainly in the form of specific case analysis. The object of tax planning is a listed joint-stock commercial bank-X commercial bank. Commercial banks are involved in many kinds of taxes, but among the taxes they pay, the tax base of business tax and enterprise income tax is large, the amount of tax is high, the business is extensive, and they have more preferential tax policies, so they have more room for planning. Its tax planning effect must also be higher than other taxes. Therefore, the tax planning of X commercial bank is mainly based on business tax and enterprise income tax, supplemented by other taxes. Based on the analysis of the operating situation and tax planning status of X commercial bank, this paper determines the optimal scheme of tax planning of X commercial bank, and evaluates the tax planning of X commercial bank. Finally, the paper puts forward further suggestions and countermeasures to the problems of tax planning of X commercial bank, in order to enlighten X commercial bank, so that it can reduce the tax burden, reduce the cost and improve its market competitiveness through reasonable tax planning. It consists of the following four parts: Part one: introduction. This part mainly expounds the present situation and background of tax planning of commercial banks in our country, and the practical significance of implementing tax planning. At the same time, it lists the research framework of this paper and the innovation of this paper. The second part: starting with the basic situation of X commercial bank, it first analyzes the basic operating status and financial situation of X commercial bank, secondly, mainly from four aspects: business tax, enterprise income tax, stamp duty and real estate tax. This paper analyzes the basic tax payment of X Bank and puts forward its basic problems. The third part: from the business tax, enterprise income tax, personal income tax, stamp duty and real estate tax five aspects, through the analysis of the case of X commercial bank proposed specific tax planning optimization scheme. The fourth part: put forward X commercial bank tax planning process need to be solved further problems. According to the specific tax planning scheme and effect of X commercial bank and the particularity of our country's commercial bank, this paper puts forward some measures for further optimization of tax planning of X commercial bank.
【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(lèi)號(hào)】：F812.42;F832.33;F830.42

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本文編號(hào)：1929707