【摘要】：近年來(lái),隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的不斷完善,企業(yè)與企業(yè)的競(jìng)爭(zhēng)也愈發(fā)激烈了,市場(chǎng)經(jīng)濟(jì)主體的地位也逐漸被企業(yè)所占據(jù)。如何實(shí)現(xiàn)企業(yè)經(jīng)濟(jì)效益最優(yōu)、企業(yè)價(jià)值最大化,這也成為企業(yè)生產(chǎn)經(jīng)營(yíng)中的關(guān)鍵性課題,這就要求企業(yè)創(chuàng)造更多的收入的同時(shí)還能夠盡最大的可能減少企業(yè)支出。而依法納稅作為企業(yè)支出的重要組成部分,也越來(lái)越得到企業(yè)的重視。依法納稅是義務(wù),也是企業(yè)作為納稅人的基本權(quán)利。因此,企業(yè)在健全、透明的法制環(huán)境下,科學(xué)、合理地進(jìn)行納稅籌劃,以達(dá)到減輕負(fù)稅的目的,是無(wú)可非議的。科學(xué)、合理地納稅籌劃不僅可以減輕企業(yè)的稅負(fù),而且有助于企業(yè)形成對(duì)經(jīng)營(yíng)成本的控制意識(shí),從而提升企業(yè)的綜合競(jìng)爭(zhēng)實(shí)力,為企業(yè)在激烈的市場(chǎng)競(jìng)爭(zhēng)中贏得更多的籌碼。企業(yè)有很多稅收籌劃技術(shù),會(huì)計(jì)政策選擇是其中之一。會(huì)計(jì)政策選擇,具有成本低、易于操作的特點(diǎn),所以得到了越來(lái)越多的企業(yè)的青睞。企業(yè)生產(chǎn)經(jīng)營(yíng)中一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)或事項(xiàng),選擇不同的會(huì)計(jì)政策會(huì)產(chǎn)生不同的會(huì)計(jì)信息,形成不同的納稅方案,從而能為企業(yè)提供更多的選擇。但是現(xiàn)在很多的納稅籌劃研究都是集中在單一的稅種,或者某一行業(yè),很少按照企業(yè)經(jīng)營(yíng)活動(dòng)的劃分進(jìn)行研究,這也為此次的研究開(kāi)展提供了可能。 此次研究主要是對(duì)不同企業(yè)日常經(jīng)營(yíng)活動(dòng)中的采購(gòu)、生產(chǎn)、銷(xiāo)售環(huán)節(jié)的涉稅問(wèn)題進(jìn)行案例分析,進(jìn)行基于會(huì)計(jì)政策選擇的納稅籌劃,提出企業(yè)實(shí)際需要的、切實(shí)可行的方案,為以后企業(yè)在各個(gè)生產(chǎn)經(jīng)營(yíng)環(huán)節(jié)進(jìn)行具體的納稅籌劃時(shí)提供參考。
[Abstract]:In recent years, with the continuous improvement of our country's socialist market economy system, the competition of enterprises and enterprises has become more and more intense, and the status of the main body of the market economy is gradually occupied by the enterprises. How to realize the best economic benefits and maximize the value of the enterprise is also the key issue in the enterprise's production and management, which requires the enterprise to create more income and can make the best possible to reduce the enterprise's expenditure. The tax is an important part of the enterprise's expenditure, and more and more attention has been paid to the enterprise. The obligation to pay taxes according to law is also the basic right of the enterprise as a taxpayer. Therefore, in the sound and transparent legal environment, the enterprise makes the tax planning scientifically and reasonably, so as to achieve the purpose of reducing the negative tax. The scientific and reasonable tax planning can not only reduce the tax burden of the enterprise, but also help the enterprise to form the control consciousness of the operating cost, so as to improve the comprehensive competitive strength of the enterprise and win more chips for the enterprise in the fierce market competition. There are many tax planning technologies in the enterprise, and the choice of accounting policy is one of them. The choice of accounting policy has the characteristics of low cost and easy operation, so it gets the favor of more and more enterprises. The choice of different accounting policies will result in different accounting information and different tax schemes, so as to provide more choices for enterprises. But now a lot of tax planning research is focused on a single tax, or a certain industry, which is rarely studied according to the division of the enterprise's operating activities, which also provides a possibility for this research. The research mainly focuses on the case analysis of the tax-related problems of the purchasing, production and sales links in the daily operation activities of different enterprises, and carries out the tax planning based on the choice of the accounting policy, and puts forward the practical and practical side of the enterprise's actual needs. The case is to provide reference for later enterprises to make specific tax planning for each production and operation link.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275.4;F812.42

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