【摘要】：稅收是國(guó)家為籌集財(cái)政資金而保障國(guó)家正常運(yùn)行的重要手段，同時(shí)也是對(duì)市場(chǎng)進(jìn)行宏觀調(diào)控的重要杠桿，依法納稅是每個(gè)公民應(yīng)盡的義務(wù)。企業(yè)依據(jù)現(xiàn)有的稅收制度，通過(guò)有效的納稅籌劃，合理的安排自身的經(jīng)營(yíng)活動(dòng)達(dá)到降低自身稅負(fù)的目的，，也是企業(yè)的一項(xiàng)基本權(quán)利。服裝企業(yè)是我國(guó)的基礎(chǔ)產(chǎn)業(yè)，稅收負(fù)擔(dān)較重。服裝企業(yè)通過(guò)合理的納稅籌劃可以有效的降低總體稅負(fù)，同時(shí)還有助于企業(yè)資源的合理配置和自身的管理水平的提高。 論文從納稅籌劃理論部分入手，以服裝企業(yè)為主體研究，通過(guò)服裝企業(yè)納稅籌劃現(xiàn)狀及SWOT分析，對(duì)服裝企業(yè)納稅籌劃進(jìn)行了深入的研究。論文由六部分組成：第一，闡述了論文的背景、目的及意義，對(duì)國(guó)內(nèi)外納稅籌劃研究現(xiàn)狀進(jìn)行分析和總結(jié)，介紹了論文研究的內(nèi)容和技術(shù)路線。第二，介紹服裝企業(yè)的發(fā)展現(xiàn)狀和特點(diǎn)，闡述了企業(yè)生命周期、SWOT分析法以及納稅籌劃方面的相關(guān)理論。第三，分析了服裝企業(yè)涉及的主要稅種及稅收負(fù)擔(dān)狀況，與其他行業(yè)進(jìn)行了橫向比較，分析出服裝企業(yè)稅負(fù)高低情況，并對(duì)服裝企業(yè)納稅籌劃現(xiàn)狀和環(huán)境進(jìn)行了分析。第四，具體分析了服裝企業(yè)在創(chuàng)立階段、經(jīng)營(yíng)階段、重組階段和清算階段的納稅籌劃策略。第五，分析了服裝企業(yè)納稅籌劃面臨的各種風(fēng)險(xiǎn)，并提出了防范服裝企業(yè)納稅籌劃風(fēng)險(xiǎn)的具體措施。最后，通過(guò)對(duì)A服裝企業(yè)在創(chuàng)立階段、經(jīng)營(yíng)階段、重組階段和清算階段的納稅籌劃策略進(jìn)行實(shí)證分析，進(jìn)一步驗(yàn)證了服裝企業(yè)納稅籌劃策略的可行性。
[Abstract]:Tax is an important means for the state to raise financial funds to ensure the normal operation of the country, but also an important lever for macro-control of the market. Paying taxes according to law is the obligation of every citizen. According to the existing tax system, through effective tax planning, reasonable arrangement of their own business activities to reduce their tax burden, is also a basic right of the enterprise. Garment enterprise is the basic industry of our country, tax burden is heavy. Through reasonable tax planning, clothing enterprises can effectively reduce the overall tax burden, but also contribute to the rational allocation of enterprise resources and the improvement of their own management level. This paper starts with the theory of tax planning, takes garment enterprises as the main body of research, through the current situation of clothing enterprises tax planning and SWOT analysis, the clothing enterprise tax planning has carried on the thorough research. The thesis is composed of six parts: first, the background, purpose and significance of the paper are expounded, the research status of tax planning at home and abroad is analyzed and summarized, and the content and technical route of the paper are introduced. Secondly, it introduces the current situation and characteristics of garment enterprises, and expounds the life cycle of enterprises, SWOT analysis and tax planning related theories. Thirdly, the paper analyzes the main tax types and tax burden of garment enterprises, compares them with other industries, analyzes the tax burden of garment enterprises, and analyzes the present situation and environment of tax planning of garment enterprises. Fourthly, it analyzes the tax planning strategies of garment enterprises in the stage of foundation, management, reorganization and liquidation. Fifthly, the paper analyzes the various risks that garment enterprises face in tax planning, and puts forward some concrete measures to prevent the risk of tax planning for garment enterprises. Finally, through the empirical analysis of the tax planning strategies of A garment enterprises in the founding stage, the management stage, the reorganization stage and the liquidation stage, the feasibility of the tax planning strategy of the clothing enterprises is further verified.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.86;F812.42

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本文編號(hào)：2303882