本文選題：稅種籌劃 + 納稅方式��； 參考：《內(nèi)蒙古大學(xué)》2013年碩士論文

【摘要】：稅收籌劃指的是納稅人在稅收政策法規(guī)指導(dǎo)下,充分行使納稅人權(quán)利,對自身涉稅行為進(jìn)行科學(xué)合理安排,目的是實(shí)現(xiàn)稅后利益最大化而采取的稅務(wù)決策方法。在目前我國稅收制度日趨完善情況下,企業(yè)最好的節(jié)稅方式就是稅收籌劃,同時這也成為現(xiàn)代企業(yè)的財(cái)務(wù)管理中關(guān)鍵的一部分,無論企業(yè)的規(guī)模是大是小,降低自身運(yùn)營成本、提高市場競爭力的重要方法之一就是納稅籌劃。 本文采用定性與定量分析相結(jié)合的研究方法,通過對AA酒店的經(jīng)營環(huán)境和涉稅現(xiàn)狀的分析,對AA酒店的營業(yè)稅、所得稅、增值稅、房產(chǎn)稅等幾個稅種進(jìn)行了詳細(xì)的稅務(wù)籌劃。通過本文的分析解讀,幫助AA酒店認(rèn)清自身稅收存在的問題,然后通過合理的稅收調(diào)整籌劃,提高酒店經(jīng)濟(jì)效益,增強(qiáng)酒店在行業(yè)中的競爭力。與此同時也可以為其他同類型酒店在進(jìn)行合法籌劃、增加效益方面提供一定借鑒。
[Abstract]:Tax planning refers to the tax decision method adopted by taxpayers under the guidance of tax policies and regulations to fully exercise the taxpayer's right and make scientific and reasonable arrangement of their own tax-related behaviors with the purpose of realizing the maximization of after-tax benefits. Under the condition that the tax system of our country is improving day by day, tax planning is the best way for enterprises to save tax. At the same time, it has become a key part of the financial management of modern enterprises, regardless of whether the scale of enterprises is large or small, reducing their own operating costs. One of the important ways to improve market competitiveness is tax planning. This article adopts the qualitative and quantitative analysis research method, through the analysis to the AA hotel management environment and the tax-related present situation, has carried on the detailed tax plan to the AA hotel business tax, the income tax, the value-added tax, the real estate tax and so on several kinds of taxes. Through the analysis and interpretation of this paper, help AA hotel to recognize the existing problems of its own tax, and then through reasonable tax adjustment planning, improve the economic efficiency of the hotel, enhance the competitiveness of the hotel in the industry. At the same time, it can also provide some reference for other similar hotels in the legal planning, increase efficiency.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F719;F715.5;F812.42

【共引文獻(xiàn)】

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本文編號：1977496