【摘要】：本文從某企業(yè)的實際情況出發(fā),針對某企業(yè)現(xiàn)在的業(yè)務所涉及到的相關(guān)稅種,包括增值稅、營業(yè)稅、個人所得稅、土地增值稅等；所涉及到的相關(guān)稅費,包括城市建設維護費、教育費附加、地方教育費附加等,對企業(yè)的不同業(yè)務進行相關(guān)的納稅籌劃的分析和研究,并充分考慮到各種可能的相關(guān)稅種及可能造成的影響,對具體問題進行具體分析,通過對企業(yè)納稅籌劃問題的研究以實現(xiàn)企業(yè)價值最大化的財務管理目標。 本文第一部分介紹了選題背景,即國家稅收法律正在逐步發(fā)展完善,企業(yè)要想生存發(fā)展就必須進行合理的納稅籌劃。本文第二部分從澄清企業(yè)納稅籌劃的概念入手探討了企業(yè)納稅籌劃的確切內(nèi)涵,對有關(guān)的概念進行了簡單分析：企業(yè)納稅籌劃與避稅逃稅、納稅籌劃與稅收籌劃和稅務籌劃的區(qū)別,通過分析它們的不同進一步明確了企業(yè)納稅籌劃的含義為本文的研究奠定了科學的基礎。然后,本文介紹了企業(yè)納稅籌劃的目的和進行企業(yè)納稅籌劃的一些具體方法。本文第三部分介紹了某企業(yè)的納稅籌劃的現(xiàn)狀,指出某企業(yè)進行納稅籌劃的必要性。本文第四部分針對某企業(yè)的納稅籌劃現(xiàn)狀,分別從三個方面進行了企業(yè)納稅籌劃的分析,即營業(yè)稅改增值稅、個人所得稅和土地增值稅,通過對它們的納稅籌劃分析進而分析了它們對企業(yè)的現(xiàn)金流量,對企業(yè)的利潤和企業(yè)的發(fā)展都將產(chǎn)生的影響,接著文章分析了企業(yè)納稅籌劃存在的風險,并提出了相對應的風險控制方法。綜上所述,本文在第五部分得出結(jié)論：在競爭日益激烈的今天,企業(yè)一定要重視納稅籌劃,無論對企業(yè)還是對國家都是很有益處的。
[Abstract]:This article starts from the actual situation of a certain enterprise, aiming at the related taxes involved in the present business of a certain enterprise, including value-added tax, business tax, personal income tax, land value-added tax and so on; The related taxes and fees involved, including urban construction and maintenance, education fees, local education fees, and so on, are related to the analysis and research of tax planning for different businesses of enterprises. Taking into account all kinds of possible taxes and their possible effects, this paper makes a concrete analysis of the specific problems, and realizes the financial management goal of maximizing the enterprise value through the study of the tax planning of enterprises. The first part of this paper introduces the background of the selected topic, that is, the national tax law is gradually developing and perfecting, enterprises must carry out reasonable tax planning if they want to survive and develop. The second part of this paper discusses the exact connotation of enterprise tax planning from clarifying the concept of enterprise tax planning, and makes a brief analysis of the related concepts: enterprise tax planning and tax evasion, The differences between tax planning, tax planning and tax planning are analyzed, and the meaning of tax planning of enterprises is further clarified, which lays a scientific foundation for the study of this paper. Then, this paper introduces the purpose of enterprise tax planning and some specific methods of enterprise tax planning. The third part introduces the present situation of tax planning and points out the necessity of tax planning. The fourth part of this paper analyzes the tax planning of a certain enterprise from three aspects: business tax reform, personal income tax and land value-added tax. Based on the analysis of their tax planning, the paper analyzes their influence on the cash flow, the profit and the development of the enterprise, and then analyzes the risks of the tax planning. The corresponding risk control method is proposed. To sum up, the fifth part of this paper draws a conclusion: in the increasingly fierce competition today, enterprises must pay attention to tax planning, whether for the enterprise or the country is very beneficial.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F275

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