本文選題：廣西 + 交通運輸企業(yè)��； 參考：《長安大學》2014年碩士論文

【摘要】：隨著我國稅收制度改革的不斷深入和稅收法律不斷健全完善，以及在中國—東盟自由貿(mào)易區(qū)、北部灣經(jīng)濟區(qū)加快建設和國家刺激經(jīng)濟發(fā)展政策不斷出臺的帶動下，廣西的經(jīng)濟建設和市場環(huán)境將更開放、更具吸引力，廣西的交通運輸企業(yè)將在更開放、競爭更激烈的市場平臺上公平參與市場競爭。在具有不穩(wěn)定性和變動性的市場環(huán)境下，稅收管理就成為影響廣西交通運輸企業(yè)資源配置、財務管理以及長遠發(fā)展戰(zhàn)略重要因素之一。在籌資、投資、生產(chǎn)經(jīng)營到分配的各個環(huán)節(jié)中提前做好籌劃和風險控制，才能使企業(yè)在多變的市場環(huán)境中提高盈利能力，以最小的損失，換取最大的收益。廣西交通運輸企業(yè)稅收籌劃貫穿于廣西交通運輸企業(yè)從設立到投融資到生產(chǎn)經(jīng)營到分配的生產(chǎn)經(jīng)營各個環(huán)節(jié)的全過程，在稅收法律規(guī)定許可的范圍內(nèi)，事前通過充分而詳細的籌劃，盡可能地節(jié)約稅款，以獲取最大的稅收利益，以達到企業(yè)效益最大化。從籌劃內(nèi)容和手段上來看，稅收籌劃屬于企業(yè)財務管理的組成部分，通過財務指標來衡量其成與否，是企業(yè)成本核算和規(guī)劃的重要內(nèi)容之一，，其最終目標是實現(xiàn)廣西交通運輸企業(yè)價值最大化。另外稅務機關(guān)應積極提高稅收征管水平，盡量減少稅收征管中的漏洞，為企業(yè)的稅收籌劃提供一個良好的稅收環(huán)境。本文通過歸納和分析廣西交通運輸企業(yè)稅收籌劃的現(xiàn)狀、主要內(nèi)容和方法，結(jié)合廣西交通運輸企業(yè)的財務管理特點和稅收環(huán)境現(xiàn)狀，探索廣西交通運輸企業(yè)稅收籌劃的思路和規(guī)律，并對改進廣西交通運輸企業(yè)稅收籌劃提出了相關(guān)建議。
[Abstract]:With the deepening of China's tax system reform and the continuous improvement of tax laws, and driven by the accelerated construction of the China-ASEAN Free Trade area, the Beibu Gulf Economic Zone and the continuous introduction of the national policy of stimulating economic development, Guangxi's economic construction and market environment will be more open and attractive. Guangxi's transportation enterprises will participate in the market competition fairly on a more open and competitive market platform. In the unstable and changeable market environment, tax management has become one of the important factors affecting the resource allocation, financial management and long-term development strategy of Guangxi transportation enterprises. In the aspects of financing, investment, production and management and distribution, the enterprises can improve their profitability in the changeable market environment and exchange the maximum profit with the minimum loss by doing a good job of planning and risk control in advance. Tax planning of Guangxi transportation enterprises runs through the whole process of Guangxi transportation enterprises from establishment, investment and financing to production and operation to distribution, and within the scope of tax laws, Through full and detailed planning in advance, the tax can be saved as much as possible in order to obtain the maximum tax benefit and to maximize the benefit of the enterprise. In terms of planning content and means, tax planning is an integral part of enterprise financial management. It is one of the important contents of enterprise cost accounting and planning to measure its success through financial indicators. The ultimate goal is to maximize the value of Guangxi transportation enterprises. In addition, the tax authorities should actively improve the level of tax collection and management, reduce the loopholes in tax collection and management as far as possible, and provide a good tax environment for the tax planning of enterprises. This paper summarizes and analyzes the present situation, main contents and methods of tax planning of Guangxi transportation enterprises, and combines the characteristics of financial management and the present situation of tax environment of Guangxi transportation enterprises. This paper probes into the thought and law of tax planning of Guangxi transportation enterprises, and puts forward some relevant suggestions for improving the tax planning of Guangxi transportation enterprises.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F512.6;F506.7

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