本文關(guān)鍵詞：ZH光電公司企業(yè)所得稅稅務(wù)籌劃研究　出處：《華南理工大學》2014年碩士論文　論文類型：學位論文

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【摘要】：現(xiàn)代社會中，稅收已經(jīng)深入到了企業(yè)經(jīng)濟活動的方方面面，稅負的高低直接影響著企業(yè)經(jīng)營績效的好壞，并且和公司的切身利益息息相關(guān)。稅務(wù)籌劃作為企業(yè)財務(wù)管理的重要手段之一，，可以有效幫助企業(yè)降低稅收負擔，提高企業(yè)的市場競爭力。企業(yè)所得稅稅務(wù)籌劃是納稅人在充分了解國家現(xiàn)行稅收法規(guī)的前提下，為達到減輕稅收負擔、實現(xiàn)涉稅零風險的目的，在合理合法的范圍內(nèi)，對自身的經(jīng)濟活動進行事先規(guī)劃的行為。 本文以企業(yè)所得稅法為依托，以ZH光電公司的企業(yè)所得稅稅務(wù)籌劃為主線，通過研究當前我國企業(yè)所得稅法的政策要點，結(jié)合ZH光電公司進行稅務(wù)籌劃的目標及企業(yè)本身的實際情況，提出具體的稅務(wù)籌劃改進措施。 隨著照明產(chǎn)業(yè)的興起和市場容量的急劇擴張，我國LED照明行業(yè)的競爭愈來愈激烈，全方位的提高市場競爭力是各大企業(yè)最迫切的問題。ZH光電公司以研發(fā)推動產(chǎn)能，在自主創(chuàng)新的舉措下不斷推出新型節(jié)能燈具，形成自身的主要收入來源。成本成為影響企業(yè)稅負甚至經(jīng)營效果的重要因素。因此企業(yè)為了實現(xiàn)自身經(jīng)營的效益最大化，合理降低成本非常必要。而企業(yè)所得稅作為公司運營成本的重要支出、構(gòu)成稅負的重要模塊，對其進行稅務(wù)籌劃是降低成本的有效措施。 本文以ZH光電公司為研究對象，首先介紹了ZH光電公司的概況、目前企業(yè)所得稅的納稅現(xiàn)狀。然后針對ZH光電公司的收入管理現(xiàn)狀，費用管理現(xiàn)狀以及目前享受企業(yè)所得稅稅收優(yōu)惠情況進行分析，概括企業(yè)所得稅稅務(wù)籌劃的現(xiàn)狀，找出企業(yè)所得稅稅務(wù)籌劃中存在的問題進而歸納所得稅籌劃的思路。接著，在遵循企業(yè)會計準則的基礎(chǔ)上，制定出合理合法的稅務(wù)籌劃改進措施，具體包括收入、費用以及稅收優(yōu)惠政策三方面內(nèi)容。最后，為了保證所得稅稅務(wù)籌劃措施得到更好的落實，提出ZH光電公司稅務(wù)籌劃中需注意的事項。本文能夠為ZH光電公司有效實現(xiàn)涉稅零風險和稅后利潤最大化的稅務(wù)籌劃目標提供幫助。
[Abstract]:In the modern society, the tax has penetrated into all aspects of the economic activities of enterprises, the level of tax burden directly affects the performance of enterprises. Tax planning, as one of the important means of financial management, can effectively help enterprises to reduce the tax burden. The tax planning of enterprise income tax is to reduce the tax burden and achieve the goal of zero risk in order to reduce the tax burden and realize the tax risk under the premise of fully understanding the current national tax laws and regulations. The act of planning one's own economic activities in a reasonable and lawful manner. Based on the enterprise income tax law and the tax planning of ZH photoelectric company, this paper studies the main points of the enterprise income tax law of our country. Combined with the target of tax planning of ZH Optoelectronic Company and the actual situation of the enterprise, the improvement measures of tax planning are put forward. With the rise of lighting industry and the rapid expansion of market capacity, the competition of LED lighting industry in China is becoming more and more fierce. Improving market competitiveness in all directions is the most urgent problem for major enterprises. ZH Optoelectronic Company to promote production capacity in the initiative of independent innovation under the continuous introduction of new energy-saving lamps. Form its own main source of income. Cost has become an important factor that affects the tax burden and even the operating effect of enterprises. Therefore, enterprises in order to achieve the maximum benefit of their own operation. It is necessary to reduce the cost reasonably, and the enterprise income tax, as an important expenditure of the company's operating cost, constitutes an important module of the tax burden, and tax planning is an effective measure to reduce the cost. In this paper, ZH photoelectric company as the research object, first introduced the general situation of ZH photoelectric company, the current tax status of enterprise income tax, and then for ZH photoelectric company income management status. The present situation of cost management and the current situation of enjoying the preferential tax of enterprise income tax are analyzed, and the present situation of tax planning of enterprise income tax is summarized. Find out the problems existing in the tax planning of enterprise income tax, and then sum up the ideas of income tax planning. Then, on the basis of following the enterprise accounting standards, formulate reasonable and legal tax planning improvement measures. Specifically includes revenue, fees and tax preferential policies in three aspects. Finally, in order to ensure better implementation of income tax planning measures. The paper puts forward the matters needing attention in the tax planning of ZH Optoelectronic Company. This paper can help ZH Optoelectronic Company to realize the tax planning goal of tax zero risk and maximum profit after tax effectively.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.61;F406.7;F812.42

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