本文選題：稅務籌劃 + 石油企業(yè)�。� 參考：《遼寧大學》2014年碩士論文

【摘要】：依法納稅是每一個納稅人應盡的義務，同時進行稅務籌劃也是納稅人應有的權(quán)利。納稅是為了增加國家的財政收入，稅務籌劃是為了減輕納稅人的稅收負擔，不管是個人還是企業(yè)，都可以通過稅務籌劃的手段來使自己的稅收負擔達到最低。石油作為一種重要的經(jīng)濟和戰(zhàn)略能源，有著非常重要的地位，并且隨著世界各大石油公司不斷進入我國，石油領域的競爭越來越激烈。為了應對這些競爭，石油企業(yè)有必要進行合適的稅務籌劃，使生產(chǎn)經(jīng)營的成本下降，這樣才能提高企業(yè)的競爭力。 ZYLH石油工程有限公司，是一家國有控股的股份責任制公司，其業(yè)務范圍很廣，涉及到石油天然氣銷售、建筑、工程等領域，公司應交稅費較高，納稅范圍較廣，對此公司進行稅務籌劃，具有典型性和現(xiàn)實意義。 本文采用理論聯(lián)系實際的方法，首先介紹ZYLH石油工程有限公司的基本情況以及石油企業(yè)的基本特征，對ZYLH石油工程有限公司的財務情況進行分析，主要是企業(yè)的納稅情況分析和稅負情況分析，得出的結(jié)論是，企業(yè)需要籌劃的部分的主要是增值稅、企業(yè)所得稅和營業(yè)稅，然后對這些稅種結(jié)合企業(yè)經(jīng)營中遇到的實際情況進行納稅籌劃，分析籌劃效果，，得出最好的籌劃方案。最后總結(jié)出在籌劃中關于增值稅、企業(yè)所得稅和營業(yè)稅應該注意什么問題，還有企業(yè)其他方面的問題，并對這些問題進行思考。
[Abstract]:It is the duty of every taxpayer to pay tax according to law, and it is also the right of taxpayer to carry out tax planning.Tax payment is to increase the national financial revenue, tax planning is to reduce the tax burden of taxpayers, no matter individual or enterprise, they can make their tax burden reach the lowest through the means of tax planning.As an important economic and strategic energy, petroleum has a very important position, and with the world's major oil companies continue to enter our country, the competition in the field of oil is becoming more and more fierce.In order to cope with these competition, it is necessary for oil enterprises to carry out appropriate tax planning to reduce the cost of production and operation, so as to improve the competitiveness of enterprises.ZYLH Petroleum Engineering Co., Ltd. is a state-controlled share responsibility company, its business scope is very wide, involving oil and gas sales, construction, engineering and other fields, the company should pay higher taxes and taxes, a wide range of taxes.To this company carries on the tax planning, has the typicality and the realistic significance.This paper first introduces the basic situation of ZYLH Petroleum Engineering Co., Ltd and the basic characteristics of petroleum enterprises, and analyzes the financial situation of ZYLH Petroleum Engineering Co., Ltd., by using the method of combining theory with practice.It is mainly an analysis of the tax situation and the tax burden of an enterprise. The conclusion is that the parts that enterprises need to plan are mainly value-added tax, enterprise income tax and business tax.Then the tax planning is carried out in combination with the actual situation in the enterprise management, and the best planning scheme is obtained by analyzing the effect of the tax planning.Finally, this paper summarizes some problems concerning VAT, enterprise income tax and business tax, as well as other aspects of the enterprise, and gives some thoughts on these problems.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F426.22

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