本文關鍵詞：AA生產型企業(yè)出口退稅稅收籌劃研究　出處：《廣西大學》2015年碩士論文　論文類型：學位論文

  更多相關文章： 生產型企業(yè) 出口退稅 稅收籌劃

【摘要】：隨著我國貿易國際化進程的加快,出口收入在總GDP中占據越來越大的比例,所以國內經濟發(fā)展在很大程度上都取決于國際貿易的進展狀況。在1985年就開始實施出口退稅這一規(guī)定,之后在1994年又進行了稅收方面的整改及進一步的制度健全,在國內的整個稅收系統(tǒng)中出口退稅這一體制體現(xiàn)著關鍵作用。由于出口退稅相關制度在這20多年內不斷的進行完善,在節(jié)約資源、縮減能耗、優(yōu)化環(huán)境、健全國際貿易發(fā)展以及完善經濟模式等方面都體現(xiàn)出很大的效用。改革我國的出口退稅制度,對國內商品出口的經濟結構以及產業(yè)構造的升級有很大的推動作用,此外還有助于控制污染性和非節(jié)能型商品對外貿易量,而增強環(huán)保低碳型商品出口率。另一方面出口退稅這一制度還和不同階層的財政狀況有很大相關性。本文的主要內容就是基于筆者對生產型企業(yè)出口這一案例的分析,以及國家對出口退稅這一制度進行的部分改革,針對AA企業(yè)實行的出口退稅現(xiàn)狀提出相應的籌劃策略以及具體實施細則。本論文通過探究向AA生產型企業(yè)提供的出口退稅方面合理的稅收籌劃,進而為整個行業(yè)提供借鑒經驗,從而提升企業(yè)的經營能力,穩(wěn)固競爭地位,進而促進企業(yè)快速構建優(yōu)質的管理系統(tǒng)和稅收籌劃體系。
[Abstract]:With the process of China's trade integration, export earnings occupy an increasingly large proportion in the total GDP, so the progress of the development of the domestic economy will depend largely on international trade. This began the implementation of the export tax rebate rules in 1985, then in 1994 and in the tax aspects of the rectification and further in the whole system, the domestic tax system of export tax rebate this system embodies the key role. Because of the export tax rebate system in the 20 years of continuous improvement, to save resources, reduce energy consumption, optimize the environment, improve the development of international trade and the improvement of economic patterns and other aspects reflect the great reform of utility. China's export tax rebate system, export of domestic commodity economy structure and industrial structure upgrade has a great role, in addition to help control pollution and non energy saving type The commodity trade volume, and enhance environmental protection low carbon export rate. This system on the other hand, the export tax rebate has great relevance and different sectors of the financial situation. The main content of this paper is the analysis of this case the author of the production of export-oriented enterprises and based on the system of export tax rebate for part of the country's reform according to the present situation of AA, the export tax rebate enterprises put forward the corresponding planning strategy and specific implementation details. This thesis through research to AA production enterprise of export tax rebate on the reasonable tax planning, to provide reference and experience for the entire industry, so as to enhance the enterprise management ability, strong competitive position, thus promoting the rapid construction of quality management system and system of enterprise tax planning.

【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F752.6;F812.42

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本文編號：1379973