本文選題：納稅籌劃 + 寧夏匯豐物貿(mào)有限公司��； 參考：《寧夏大學》2013年碩士論文

【摘要】：納稅籌劃(Tax planning)作為企業(yè)財務管理的一個重要內容,已成為當今企業(yè)關注并加以應用以追求企業(yè)利益最大化的熱點之一。納稅籌劃指的是在稅法規(guī)定的范圍內,企業(yè)通過對其經(jīng)營、投資、理財活動進行合法性、籌劃性、目的性的事先籌劃和安排,盡可能地取得“節(jié)稅“的稅收利益。因為稅收貫穿于企業(yè)各項經(jīng)濟業(yè)務活動中,納稅是企業(yè)應盡的義務。開展納稅籌劃其目的就是獲得稅收利益,通過納收籌劃,可大大地提高企業(yè)的財務管理效率和資金運用程度,實現(xiàn)企業(yè)整體效益最大化。 本文是以寧夏匯豐物貿(mào)有限公司的涉稅活動為研究對象,以其發(fā)生的某些涉稅經(jīng)濟業(yè)務作為出發(fā)點,以稅收法律法規(guī)及政策為依據(jù),結合增值稅、營業(yè)稅、所得稅的征收計算辦法和有關規(guī)定,對貨物的固定資產(chǎn)折舊、運輸費用、債務重組、房地產(chǎn)銷售、籌資方式以及存貨計價方式的選擇等典型的經(jīng)濟業(yè)務,從增值稅、營業(yè)稅、所得稅三個方面進行了納稅籌劃。通過對該企業(yè)納稅方面做的合理的籌劃,有效地減少了企業(yè)資金的流出,以達到合理節(jié)稅的目的,使企業(yè)獲得較大經(jīng)濟利益,從而達到提高企業(yè)資本價值最大化的目的。 企業(yè)經(jīng)營必須依法納稅,但納稅就會減少企業(yè)利益。但是,通過研究稅收法律及法規(guī),在稅收法律及法規(guī)的允許的前提下,對相關的涉稅經(jīng)濟業(yè)務進行事前、事中和事后的籌劃,選擇最優(yōu)方案,可達到節(jié)稅的目的。
[Abstract]:Tax planning (tax planning) as an important part of enterprise financial management, has become one of the hot spots of enterprises' attention and application in pursuit of maximizing their interests. Tax planning means that, within the scope of the tax law, enterprises can obtain the tax benefit of "tax saving" as far as possible through the legal, planned and purposeful planning and arrangement of their management, investment and financial management activities. Because the tax runs through the various economic business activities of the enterprise, paying taxes is the obligation that the enterprise should do. The purpose of tax planning is to obtain the benefit of tax revenue, which can greatly improve the efficiency of financial management and the degree of the use of funds, and realize the maximization of the overall benefit of the enterprise. This paper takes the tax-related activities of Ningxia HSBC Real Estate Trading Co., Ltd. as the research object, takes some tax-related economic business as the starting point, takes the tax laws, regulations and policies as the basis, combines the value-added tax, the business tax, and so on. Methods for calculating the collection and calculation of income tax, depreciation of fixed assets of goods, transportation expenses, debt restructuring, real estate sales, financing methods and selection of inventory valuation methods, etc., from value-added tax, business tax, etc. Three aspects of income tax planning. Through the reasonable planning of the tax payment of the enterprise, the outflow of the enterprise funds is effectively reduced, in order to achieve the purpose of reasonable tax saving, make the enterprise obtain greater economic benefits, and thus achieve the purpose of maximizing the capital value of the enterprise. Enterprises must pay taxes according to law, but tax will reduce the interests of enterprises. However, through the study of tax laws and regulations, under the premise of tax laws and regulations, the relevant tax related economic business planning before, during and after, choose the best scheme, can achieve the purpose of tax savings.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.4

【參考文獻】

相關期刊論文 前2條

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本文編號：1873867