本文關(guān)鍵詞：H集團(tuán)稅務(wù)籌劃方案研究　出處：《遼寧大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 稅務(wù)籌劃 增值稅 案例分析

【摘要】：我國(guó)就目前來(lái)看，針對(duì)不同的消費(fèi)群體以及不同的情況實(shí)施不同的稅收政策，也就是所謂的差別稅收政策。實(shí)施差別稅收可以有效地將處在不同的年份、位于不同的所在地、從事不同產(chǎn)業(yè)的企業(yè)的納稅額完全區(qū)別開(kāi)來(lái)。差別稅收的實(shí)施有幫助國(guó)家來(lái)促進(jìn)經(jīng)濟(jì)的增長(zhǎng)，緩解社會(huì)上的就業(yè)壓力，，并且在很大程度上可以調(diào)整國(guó)家的產(chǎn)業(yè)政策等等優(yōu)點(diǎn)。而社會(huì)上的差別稅收的實(shí)施，就給予了我們做研究的空間，比如說(shuō)：我們可以為納稅人做籌劃，以此來(lái)降低他們的納稅成本。 該文以H集團(tuán)為例，針對(duì)其生產(chǎn)經(jīng)營(yíng)活動(dòng)做一些籌劃，以改善該企業(yè)集團(tuán)的納稅情況，從而提升該行業(yè)的經(jīng)濟(jì)效益，實(shí)現(xiàn)合理避稅的目的。主要內(nèi)容如下： 第一章：緒論，主要介紹該論文的研究意義和研究背景，研究方法和框架結(jié)構(gòu)。2008年的國(guó)際金融危機(jī)給世界各國(guó)予以重創(chuàng)，經(jīng)過(guò)幾年的調(diào)整，雖說(shuō)各個(gè)國(guó)家的經(jīng)濟(jì)有了不同程度的復(fù)蘇，但是在一定程度上基本上還是處于疲軟的一個(gè)狀態(tài)。而在這樣的一個(gè)經(jīng)濟(jì)狀態(tài)下，企業(yè)的有效需求會(huì)明顯不足，那么需求的不足就會(huì)導(dǎo)致企業(yè)收入水平的低下，在這種情況之下企業(yè)的節(jié)稅就顯得尤為重要。 第二章：主要介紹了H集團(tuán)的背景及納稅情況，通過(guò)對(duì)H集團(tuán)所處的行業(yè)特征及企業(yè)稅負(fù)情況描述，從企業(yè)經(jīng)營(yíng)的各方面的需求分析得出H集團(tuán)稅務(wù)籌劃的必要性。 第三章：結(jié)合H集團(tuán)實(shí)際案例，闡述稅務(wù)籌劃在實(shí)際工作中的運(yùn)用。達(dá)到了理論聯(lián)系實(shí)際的目的，尤其是每個(gè)案例之后的小點(diǎn)評(píng)，對(duì)案例進(jìn)行了升華，使簡(jiǎn)單的案例上升到了方法的高度。 第四章：介紹企業(yè)稅務(wù)籌劃可能存在的風(fēng)險(xiǎn)及應(yīng)對(duì)措施。從政策環(huán)境風(fēng)險(xiǎn)和企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)兩方面闡述稅務(wù)籌劃的風(fēng)險(xiǎn)；從建立稅收籌劃的風(fēng)險(xiǎn)防范意識(shí)、遵循稅收籌劃的原則,注重籌劃的綜合性、建立并健全企業(yè)稅收籌劃的風(fēng)險(xiǎn)控制系統(tǒng)、等幾個(gè)方面闡述了相應(yīng)的應(yīng)對(duì)措施。
[Abstract]:In China , different tax policies are implemented for different consumer groups and different situations , namely so - called differential tax policies . The implementation of differential taxes can effectively distinguish the tax amounts of enterprises engaged in different industries . The implementation of differential taxes helps countries to promote economic growth , ease social employment pressure , and can adjust the country ' s industrial policies to a large extent . For example , we can plan for taxpayers to reduce their tax costs . Taking the H group as an example , this paper makes some plans for its production and operation activities to improve the tax situation of the enterprise group , so as to improve the economic benefit of the industry and realize the purpose of reasonable tax avoidance . The main contents are as follows : Chapter 1 : Introduction , mainly introduces the research significance and research background , research method and frame structure of the paper . In 2008 , the international financial crisis has brought the world countries to a great extent . After several years of adjustment , though the economy of each country has a different degree of recovery , it is still in a weak state to some extent . In such an economic state , the shortage of demand can lead to the low income level of the enterprise . In this case , the enterprise ' s tax saving is particularly important . Chapter 2 : The background and the tax situation of H group are introduced , and the necessity of H group tax planning is drawn from the requirement analysis of all aspects of enterprise management through the description of industry characteristic and enterprise tax burden in H group . Chapter 3 : Combined with the actual case of H group , this paper expounds the application of tax planning in practical work . The purpose of theory contact practice , especially after every case , is sublimated , and the simple case is raised to the height of the method . Chapter Four : This paper introduces the possible risks and countermeasures of tax planning in enterprises . The risk of tax planning is expounded from the aspects of policy environment risk and enterprise operational risk , and the corresponding countermeasures are expounded from aspects of establishing the risk prevention awareness of tax planning , adhering to the principles of tax planning , paying attention to the comprehensive , establishing and perfecting the risk control system of enterprise tax planning .

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.81;F406.7;F812.42

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