本文選題：納稅籌劃 + 中草藥行業(yè)　； 參考：《昆明理工大學(xué)》2014年碩士論文

【摘要】：依法納稅是每個(gè)企業(yè)和公民應(yīng)盡的責(zé)任和義務(wù)。在依法納稅的前提下,對(duì)企業(yè)收入結(jié)構(gòu)做出合理的調(diào)整和適當(dāng)?shù)囊?guī)劃,才能既履行個(gè)體的國(guó)家責(zé)任、又能更好的進(jìn)行生產(chǎn)經(jīng)營(yíng)活動(dòng)。納稅籌劃,強(qiáng)調(diào)了合法性,是指在不違背國(guó)家稅法等相關(guān)法律法規(guī)的前提下,運(yùn)用一定的技巧和方法,對(duì)自己的生產(chǎn)經(jīng)營(yíng)活動(dòng)進(jìn)行科學(xué)合理的安排,以達(dá)到節(jié)稅目標(biāo)的一種財(cái)務(wù)管理活動(dòng)。納稅籌劃必須以合法性作為最基本的前提。 隨著市場(chǎng)競(jìng)爭(zhēng)程度的日趨激烈,企業(yè)在市場(chǎng)環(huán)境中求得生存和發(fā)展就必須擁有自己獨(dú)特的競(jìng)爭(zhēng)優(yōu)勢(shì)。按照波特的競(jìng)爭(zhēng)優(yōu)勢(shì)理論來(lái)看,企業(yè)的參與市場(chǎng)競(jìng)爭(zhēng)的優(yōu)勢(shì)主要體現(xiàn)在總成本領(lǐng)先、差別化戰(zhàn)略和專(zhuān)一化戰(zhàn)略上。其中,依靠降低成本和細(xì)分市場(chǎng)成為企業(yè)參與市場(chǎng)競(jìng)爭(zhēng)的一個(gè)重要方式。企業(yè)內(nèi)部的各項(xiàng)納稅支出作為企業(yè)成本費(fèi)用的重要組成部分,對(duì)會(huì)計(jì)利潤(rùn)的核算和企業(yè)價(jià)值最大化的目標(biāo)的實(shí)現(xiàn)都有著及其重要的意義和影響。 企業(yè)是以權(quán)衡相關(guān)者利益最大化為目標(biāo)的獨(dú)立經(jīng)營(yíng)、自負(fù)盈虧的市場(chǎng)主體,而納稅支出作為一項(xiàng)無(wú)可避免的費(fèi)用支出影響到企業(yè)經(jīng)濟(jì)利益的多少及與最終分配。隨著市場(chǎng)化向縱深方向發(fā)展,和市場(chǎng)經(jīng)濟(jì)相關(guān)的法律法規(guī)不斷完善,越來(lái)越多的企業(yè)意識(shí)到深入理解稅法精髓、理解并運(yùn)用稅收法律法規(guī)的有關(guān)內(nèi)容,對(duì)企業(yè)的涉稅業(yè)務(wù)進(jìn)行事前規(guī)劃是企業(yè)的財(cái)務(wù)管理工作所必須的。納稅籌劃是企業(yè)財(cái)務(wù)管理工作中的重要部分,而企業(yè)的財(cái)務(wù)管理工作又是同企業(yè)長(zhǎng)期經(jīng)營(yíng)和發(fā)展的息息相關(guān)的。因此,本文將從企業(yè)的經(jīng)營(yíng)管理層面和會(huì)計(jì)核算層面來(lái)探討納稅籌劃的策略和不同籌劃方法的選擇,明確企業(yè)在節(jié)稅時(shí)應(yīng)重視相關(guān)業(yè)務(wù)流程的事前籌劃和事前安排。 本文以zJM藥業(yè)集團(tuán)為例,明確了作為醫(yī)藥企業(yè)未來(lái)發(fā)展的主要任務(wù)是提高生物醫(yī)藥技術(shù)、發(fā)展現(xiàn)代中草藥技術(shù)以及推進(jìn)行業(yè)資源整合等,指出了我國(guó)中草藥制造企業(yè)在未來(lái)一段時(shí)間內(nèi)的業(yè)務(wù)發(fā)展及戰(zhàn)略重點(diǎn)。在此宏觀環(huán)境之下,探討了ZJM藥業(yè)集團(tuán)納稅籌劃的具體實(shí)踐及應(yīng)用,意從ZJM藥業(yè)集團(tuán)涉及到的業(yè)務(wù)鏈和各個(gè)子公司主要涉及的稅種為線索,以集團(tuán)的業(yè)務(wù)鏈鏈條和各個(gè)子公司的主要業(yè)務(wù)內(nèi)容為切入點(diǎn),在結(jié)合了zJM藥業(yè)集團(tuán)的發(fā)展戰(zhàn)略、經(jīng)營(yíng)方式以及當(dāng)前納稅環(huán)境后,分析其納稅籌劃空間。其中包括新產(chǎn)品的研究與開(kāi)發(fā)、集團(tuán)內(nèi)產(chǎn)業(yè)鏈延伸等方面,同時(shí)根據(jù)集團(tuán)內(nèi)的采購(gòu)、生產(chǎn)、銷(xiāo)售、投資和分配等各職能環(huán)節(jié),結(jié)合稅收政策、會(huì)計(jì)處理方式等方面提出了涉稅業(yè)務(wù)的籌劃方案。 本文分析了不同業(yè)務(wù)的不同納稅籌劃方案,從全新的角度來(lái)審視傳統(tǒng)的業(yè)務(wù)流程,建立了納稅和采購(gòu)、生產(chǎn)加工、營(yíng)銷(xiāo)之間的關(guān)系,并以本文倡導(dǎo)的納稅籌劃觀為指導(dǎo)構(gòu)建了zJM藥業(yè)集團(tuán)未來(lái)企業(yè)發(fā)展過(guò)程中應(yīng)該采用的納稅籌劃工作流程。本文根據(jù)具體企業(yè)的特殊情況進(jìn)行重點(diǎn)研究,結(jié)合了ZJM藥業(yè)集團(tuán)當(dāng)前的財(cái)務(wù)數(shù)據(jù)進(jìn)行納稅籌劃,通過(guò)實(shí)際案例的形式對(duì)不同業(yè)務(wù)流程進(jìn)行探討,從中不同的思路中選擇出最優(yōu)的納稅籌劃方案。 本文的籌劃思路大體如下：1、納稅籌劃活動(dòng)應(yīng)當(dāng)在企業(yè)管理和長(zhǎng)遠(yuǎn)發(fā)展的層面上進(jìn)行,并以“權(quán)衡相關(guān)者利益的企業(yè)價(jià)值最大化”為目標(biāo),以此構(gòu)建ZJM藥業(yè)集團(tuán)的納稅籌劃工作的流程優(yōu)化；2、按照醫(yī)藥行業(yè)的發(fā)展環(huán)境和發(fā)展趨勢(shì),根據(jù)業(yè)務(wù)流程的不同分類(lèi),對(duì)ZJM藥業(yè)集團(tuán)的納稅籌劃進(jìn)行具體分析和對(duì)比。 本文在進(jìn)行籌劃時(shí)以重點(diǎn)稅種增值稅和企業(yè)所得稅為主要研究對(duì)象,是因?yàn)樵鲋刀惡推髽I(yè)所得稅對(duì)集團(tuán)的財(cái)務(wù)收益影響較大,適當(dāng)?shù)幕I劃思路能為企業(yè)帶來(lái)更多的經(jīng)濟(jì)利益。在企業(yè)的發(fā)展擴(kuò)張過(guò)程中難免會(huì)遇到企業(yè)的兼并收購(gòu)過(guò)程,但基于zJM藥業(yè)集團(tuán)在近期的發(fā)展過(guò)程中暫不涉及到這些方面,因而在此不再贅述。文中以ZJM藥業(yè)集團(tuán)的財(cái)務(wù)數(shù)據(jù)為例,分析和對(duì)比了不同籌劃方法在實(shí)際操作過(guò)程中的運(yùn)用,希望能對(duì)ZJM藥業(yè)集團(tuán)今后的納稅籌劃工作起到一定的幫助作用。
[Abstract]:It is the duty and duty of every enterprise and citizen to pay taxes according to law. On the premise of paying taxes according to law, making reasonable adjustment and proper planning to the income structure of the enterprise, can we perform both the individual's national responsibility and the better production and operation activities. Tax planning emphasizes the legitimacy, which means that it is not contrary to the state tax law and so on. Under the premise of laws and regulations, using certain techniques and methods to make scientific and rational arrangements for their own production and operation activities in order to achieve the goal of tax saving, the tax planning must take legitimacy as the basic premise.
With the increasingly fierce competition in the market, enterprises must have their own unique competitive advantages to survive and develop in the market environment. According to Potter's competitive advantage theory, the advantages of enterprises' participation in market competition are mainly reflected in the overall cost lead, differentiation strategy and specialization strategy. Among them, the cost reduction depends on reducing the cost. And market segmentation is an important way for enterprises to participate in the market competition. As an important part of the cost of enterprise cost, the tax expenditure within the enterprise has its important significance and influence on accounting profit accounting and the realization of the goal of maximizing the value of the enterprise.
The enterprise is the independent operation which aims to maximize the interests of the relevant persons, and the market subject of the self profit and loss is the subject of the independent operation, and the tax expenditure as an inevitable cost expenditure affects how much and the final distribution of the economic interests of the enterprise. With the deepening of the market orientation, the laws and regulations related to the market economy are constantly perfected. Many enterprises realize the essence of the tax law, understand and apply the relevant contents of the tax laws and regulations. It is necessary for the enterprise to plan the tax related business in advance. The tax planning is an important part of the financial management of the enterprise, and the enterprise's financial management is also the long-term management of the enterprise and the enterprise. The development is closely related. Therefore, this article will discuss the strategy of tax planning and the choice of different planning methods from the management level and the accounting level of the enterprise. It is clear that the enterprise should pay attention to the pre planning and pre arrangement of the related business process in the tax saving.
Taking zJM Pharmaceutical Group as an example, this paper makes clear that the main task of the future development of pharmaceutical enterprises is to improve the biological medicine technology, develop modern Chinese herbal medicine technology and promote the integration of industry resources and so on. It points out the business development and strategic emphasis of Chinese herbal medicine manufacturing enterprises in the future for a period of time. Under this macro environment, it is discussed. The specific practice and application of the ZJM Pharmaceutical Group tax planning is based on the line of business chain involved in the ZJM pharmaceutical industry group and the main taxes involved in each subsidiary. It takes the business chain chain of the group and the main business contents of each subsidiary as the breakthrough point, and combines the development strategy, operation mode and the current tax ring of the zJM Pharmaceutical Group. After the situation, it analyzes the tax planning space, including the research and development of new products, the extension of the industrial chain in the group and the other functional links in the group, such as procurement, production, sales, investment and distribution, and proposes a plan for tax related business in the aspects of tax policy and accounting treatment.
This paper analyzes the different tax planning schemes of different business, examines the traditional business process from a new angle, establishes the relationship between tax and purchase, production processing and marketing, and constructs the tax planning work process which should be adopted in the process of future enterprise development of zJM pharmaceutical group with the guidance of tax planning concept advocated in this article. According to the specific situation of specific enterprises, this paper focuses on the special situation of the enterprises, and combines the current financial data of the ZJM Pharmaceutical Group to carry out tax planning, discusses the different business processes through the form of actual cases, and selects the optimal tax planning scheme from different ideas.
The planning ideas of this article are as follows: 1, tax planning activities should be carried out on the level of enterprise management and long-term development, and aim at "maximizing the value of enterprises to weigh the stakeholders", so as to construct the process optimization of the tax planning work of ZJM pharmaceutical industry group; 2, according to the development environment and development trend of the pharmaceutical industry, the root of the tax planning activities. According to the different classification of business process, the tax planning of ZJM Pharmaceutical Group is analyzed and contrasted.
In this paper, the main research object is the key tax value-added tax and the enterprise income tax, because the value added tax and the enterprise income tax have great influence on the financial income of the group, and the appropriate planning ideas can bring more economic benefits for the enterprises. However, based on the recent development process of zJM Pharmaceutical Group, it is no longer involved in these aspects. Therefore, taking the financial data of ZJM Pharmaceutical Group as an example, this paper analyzes and compares the application of different planning methods in the actual operation process, hoping to help the future tax planning work of the ZJM pharmaceutical industry group. Use.

【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.7;F426.72;F812.42

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本文編號(hào)：1785297