本文選題：電力企業(yè)　切入點(diǎn)：納稅籌劃　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收問題近些年來成為了企業(yè)經(jīng)營(yíng)管理人員普遍關(guān)注的一個(gè)問題，本國(guó)的財(cái)稅政策的更新也是日新月異，同時(shí)作為我國(guó)財(cái)政收入的最主要來源，稅收多少的問題直接影響到我國(guó)總體經(jīng)濟(jì)的向前發(fā)展以及整個(gè)社會(huì)的諧和與穩(wěn)固。從企業(yè)的角度來說，為了適應(yīng)日益激烈的市場(chǎng)競(jìng)爭(zhēng)和不景氣的社會(huì)經(jīng)濟(jì)環(huán)境，節(jié)約納稅成本從而增加企業(yè)的效益成了他們最為重視的途徑和措施。當(dāng)然，眾所周知的，在所有的稅種當(dāng)中企業(yè)所得稅的繳費(fèi)基數(shù)和比例都是相對(duì)來說比較高的，因此企業(yè)所得稅在任何企業(yè)的納稅總額中都占據(jù)著相當(dāng)大的比重。所以，，本文當(dāng)中選擇了企業(yè)所得稅作為納稅籌劃的重點(diǎn)來探討。目前，根據(jù)統(tǒng)計(jì)得知國(guó)內(nèi)外關(guān)于電力企業(yè)的納稅籌劃的研究文獻(xiàn)相對(duì)于別的行業(yè)來說還是比較少的，加上電力企業(yè)是國(guó)有壟斷行業(yè)，其納稅籌劃的意義很大。基于上述幾個(gè)原因，文章選擇電力企業(yè)的所得稅的納稅籌劃案例作為論文主題來研究。希望通過作者的論述能夠?qū)I劃實(shí)踐提供模擬和參考。 本文主要采取案例分析的方式對(duì)電力企業(yè)的稅收進(jìn)行籌劃，以ZY電力企業(yè)為例進(jìn)行詮釋，希望借此能夠?yàn)檎麄�(gè)行業(yè)的類似業(yè)務(wù)的稅收籌劃提供一定的參考。文章中涉及的籌劃點(diǎn)主要包括業(yè)務(wù)招待費(fèi)、公益性捐贈(zèng)的納稅籌劃，關(guān)于籌資問題的納稅籌劃，關(guān)于固定資產(chǎn)計(jì)提折舊方法的納稅籌劃，存貨計(jì)價(jià)方式選擇的納稅籌劃，還有利用稅收優(yōu)惠政策進(jìn)行納稅籌劃等。文章內(nèi)容共包含三章： 第一章是從ZY電力公司的基本情況入手。首先，詳細(xì)介紹了本企業(yè)的生產(chǎn)規(guī)模和經(jīng)營(yíng)情況。其次，對(duì)ZY電力公司的基本財(cái)務(wù)狀況進(jìn)行了分析，主要包括：企業(yè)的收入現(xiàn)狀、各種費(fèi)用情況的介紹等。最后，詳細(xì)列出了近兩年來ZY電力公司的企業(yè)所得稅的繳納情況。 第二章是論述的主體和重點(diǎn)內(nèi)容，主要根據(jù)ZY電力公司近幾年實(shí)際發(fā)生的各項(xiàng)業(yè)務(wù)來設(shè)計(jì)案例，緊接著陳述案例籌劃的依據(jù)和技術(shù)，并詳細(xì)的介紹了各項(xiàng)籌劃方案的內(nèi)容，最后再進(jìn)行籌劃效果分析，使得籌劃的過程和意義得以具體表現(xiàn)。 第三章介紹了ZY電力公司的稅收籌劃存在的問題及防范措施。各類型的公司在進(jìn)行納稅規(guī)劃的過程中存在著各種各樣的困難和風(fēng)險(xiǎn)。文章針對(duì)前一部分的籌劃方案中可能存在的問題，提出了具有針對(duì)性和可行性的防范措施，希望使籌劃方案能夠更加具有實(shí)際操作意義。
[Abstract]:In recent years, the tax issue has become a common concern of enterprise management personnel, and the updating of fiscal and taxation policies in our country is also changing with each passing day. At the same time, it is the most important source of financial revenue in our country. The question of how much tax revenue will directly affect the overall economic development of our country and the harmony and stability of the whole society. From the point of view of enterprises, in order to adapt to the increasingly fierce market competition and the depressed social and economic environment, Saving tax costs and thus increasing the efficiency of enterprises has become the most important way and measure. Of course, it is well known that in all kinds of taxes, the base and proportion of enterprise income tax contributions are relatively high. Therefore, the enterprise income tax occupies a considerable proportion in the total tax payment of any enterprise. Therefore, this paper chooses the enterprise income tax as the focus of tax planning. At present, According to statistics, the research literature on tax planning of electric power enterprises at home and abroad is still relatively few compared with other industries. In addition, electric power enterprises are state-owned monopoly industries, so their tax planning is of great significance. This paper chooses the tax planning case of the electric power enterprise income tax as the main topic of the thesis, hoping that the author can provide the simulation and reference to the planning practice through the author's argumentation. This paper mainly adopts the method of case analysis to plan the tax revenue of electric power enterprise, taking ZY electric power enterprise as an example to explain, It is hoped that this can be used as a reference for the tax planning of similar businesses in the whole industry. The planning points in this article mainly include business hospitality, tax planning for public welfare donations, and tax planning for raising funds. There are three chapters in this paper, such as tax planning of depreciation method of fixed assets, tax planning of the choice of inventory valuation method, and tax planning by using preferential tax policy. The first chapter starts with the basic situation of ZY Electric Power Company. Firstly, it introduces the production scale and management of the company in detail. Secondly, it analyzes the basic financial situation of ZY Electric Power Company, including: the current situation of the enterprise's income. Finally, it lists the status of enterprise income tax of ZY Power Company in recent two years. The second chapter is the main body and key content of the discussion, mainly according to ZY electric power company in recent years actual business to design the case, then state the case planning basis and technology, and detailed introduction of the content of the planning scheme, Finally, the effect of planning analysis, so that the process and significance of planning can be concretely demonstrated. The third chapter introduces the existing problems and preventive measures of tax planning in ZY electric power company. There are various difficulties and risks in the process of tax planning for various types of companies. This paper aims at the planning of the former part. Possible problems in the programme, This paper puts forward the preventive measures with pertinence and feasibility, hoping to make the planning scheme more practical.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F406.7

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