發(fā)布時間：2019-07-02 16:03

【摘要】：隨著改革開放的不斷深入、市場經(jīng)濟(jì)的加快發(fā)展，我國的中小企業(yè)不僅在數(shù)量上持續(xù)增加，而且規(guī)模也在不斷擴(kuò)大。中小企業(yè)對發(fā)展國民經(jīng)濟(jì)、解決勞動力就業(yè)具有不可或缺的作用。然而，近年來中小企業(yè)受到成本上升、融資困難等因素的影響，使得中小企業(yè)經(jīng)營困難、利潤空間遭到嚴(yán)重擠壓。 早期的稅務(wù)籌劃理論研究大都是針對稅負(fù)最小化，很少有從戰(zhàn)略角度去統(tǒng)籌考慮企業(yè)稅務(wù)籌劃的成本、風(fēng)險和收益。斯科爾斯(1992)提出的“有效稅務(wù)籌劃”理念是將稅務(wù)籌劃看作企業(yè)有效設(shè)計的組成部分，在稅務(wù)籌劃中充分考慮到非稅成本、隱性稅收等因素，是對傳統(tǒng)稅務(wù)籌劃理論的發(fā)展與完善。本文將運(yùn)用有效稅務(wù)籌劃理論對我國的中小企業(yè)的稅務(wù)籌劃問題進(jìn)行分析，研究我國中小企業(yè)有效稅務(wù)籌劃的內(nèi)容與方法。論文主要內(nèi)容如下： 首先闡述了中小企業(yè)以及有效稅務(wù)籌劃的概念和相關(guān)理論，通過分析中小企業(yè)的現(xiàn)狀和特點，給出了中小企業(yè)有效稅務(wù)籌劃的內(nèi)容以及進(jìn)行有效稅務(wù)籌劃的必要性。 接著闡述了中小企業(yè)在融資活動、投資活動、經(jīng)營活動以及分配活動中進(jìn)行有效稅務(wù)籌劃的方法。主要從融資結(jié)構(gòu)、融資租賃兩方面分析了中小企業(yè)在融資活動中應(yīng)該如何稅務(wù)籌劃；從投資地點、投資行業(yè)以及企業(yè)組織形式的選擇幾個方面，并結(jié)合案例解析，指導(dǎo)中小企業(yè)投資活動的有效稅務(wù)籌劃；在經(jīng)營活動中，結(jié)合了中小企業(yè)經(jīng)營比較靈活，以及中小企業(yè)劃分的區(qū)間比較寬泛的特點，利用稅負(fù)平衡點以及現(xiàn)金流量平衡點的方法對增值稅進(jìn)行籌劃；通過加工方式的選擇、消費(fèi)品價格臨界點的定價方法對消費(fèi)稅進(jìn)行籌劃；通過固定資產(chǎn)折舊方法的選擇、存貨計價方法的選擇以及稅收優(yōu)惠政策的利用對企業(yè)的所得稅進(jìn)行籌劃；在分配環(huán)節(jié)中的稅務(wù)籌劃，主要對股利分配方式的選擇、職工薪酬的稅務(wù)籌劃進(jìn)行研究。 最后，通過問卷調(diào)查得出數(shù)據(jù)，，分析我國中小企業(yè)運(yùn)用稅務(wù)籌劃存在的問題，并提出了相應(yīng)的建議。
[Abstract]:With the deepening of the reform and opening-up and the rapid development of the market economy, the small and medium-sized enterprises in our country not only continuously increase in quantity, but also the scale is expanding. Small and medium-sized enterprises play an indispensable role in the development of the national economy and the settlement of the employment of the labor force. However, in recent years, the small and medium-sized enterprises have been affected by the factors such as rising cost and difficulty in financing, so that the small and medium-sized enterprises are difficult to operate and the profit space is severely squeezed. In the early stage, the theoretical research of tax planning is mostly aimed at the minimization of the tax burden, and the cost, the risk and the receipt of the tax planning of the enterprise are seldom considered from the strategic angle. The "effective tax planning" idea put forward by Scola (1992) is to regard tax planning as an integral part of the enterprise's effective design. In the tax planning, the factors such as non-tax cost and hidden tax are fully taken into account. It is the development and completion of the traditional tax planning theory. The paper analyzes the tax planning of the small and medium-sized enterprises in China by using the effective tax planning theory, and studies the content and the party of the effective tax planning of the small and medium-sized enterprises in our country. The main contents of the paper are as follows: Abstract: First, the concept and relevant theories of the small and medium-sized enterprises and the effective tax planning are introduced, and the content of the effective tax planning of the small and medium-sized enterprises and the effective tax planning are given through the analysis of the present situation and the characteristics of the small and medium-sized enterprises. The necessity of effective tax in financing activities, investment activities, operating activities and distribution activities of small and medium-sized enterprises The method mainly analyzes the tax planning of the small and medium-sized enterprises in the financing activities from two aspects: financing structure and financing lease; from the investment place, the investment industry and the selection of the enterprise organization form, and combining the case analysis to guide the investment activities of the small and medium-sized enterprises Efficiency tax planning; in the course of operation, combining the flexible management of small and medium-sized enterprises and the broad characteristics of the division of small and medium-sized enterprises, planning the value-added tax by means of the balance point of tax burden and the method of the balance point of the cash flow; and through the processing The choice of the mode, the pricing method of the critical point of the consumer goods price is to plan the consumption tax, and the income tax of the enterprise is planned through the selection of the fixed asset depreciation method, the selection of the inventory valuation method and the use of the tax preferential policy; and in the distribution link, The tax planning of the tax, mainly the choice of the distribution of the dividend, the tax of the worker's salary In the end, the paper draws the data from the questionnaire, and analyzes the problems existing in the tax planning of the small and medium-sized enterprises in China.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F276.3;F812.42

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本文編號：2509071