本文選題：連鎖企業(yè)　切入點：稅務(wù)管理　出處：《天津大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著我國市場經(jīng)濟體制的完善,我國經(jīng)濟快速穩(wěn)健發(fā)展。由于國內(nèi)經(jīng)濟的發(fā)展，特別在中國加入世界貿(mào)易組織之后，國內(nèi)市場上出現(xiàn)了許多具備一定規(guī)模、業(yè)務(wù)綜合性發(fā)展、全國性的大型企業(yè)。大型企業(yè)是中國經(jīng)濟發(fā)展的引擎，國家的財政收入相當(dāng)大比重都有賴于大型企業(yè)的貢獻(xiàn)。與國內(nèi)其他企業(yè)相比，大型企業(yè)的經(jīng)營更為復(fù)雜，企業(yè)的稅務(wù)管理與籌劃難度也較大。 企業(yè)的稅務(wù)管理與籌劃關(guān)乎企業(yè)的生存與發(fā)展。本文主要從理論探討和案例分析兩方面展開了大型連鎖零售企業(yè)稅務(wù)管理與籌劃的研究。本文案例所分析的對象A連鎖商業(yè)有限公司，是一家大型的連鎖零售企業(yè)。企業(yè)正處于上升發(fā)展期，作為企業(yè)的財務(wù)管理者，，感到企業(yè)的稅務(wù)管理對企業(yè)的壯大發(fā)展尤為重要。因此，在文獻(xiàn)研究的基礎(chǔ)上，本文對企業(yè)稅務(wù)管理與籌劃理論進(jìn)行了細(xì)化，對A連鎖商業(yè)有限公司的稅務(wù)管理與籌劃做了具體的方案設(shè)計。通過對A連鎖商業(yè)有限公司基本概況的介紹，以及對A連鎖商業(yè)有限公司采購、流通、營銷和企業(yè)員工薪資結(jié)構(gòu)各方面的分析，本文制定出了一套稅務(wù)管理與籌劃的方案。 本文得出了如下結(jié)論：企業(yè)進(jìn)行稅務(wù)管理與籌劃時，要將科學(xué)化、精細(xì)化的稅務(wù)管理模式引入企業(yè)的日常財務(wù)管理之中。為此，文章設(shè)計出了一套具體可行的方案。本文做出了如下展望：企業(yè)涉稅行為的風(fēng)險程度量化研究、企業(yè)涉稅問題的道德研究、企業(yè)員工薪資結(jié)構(gòu)調(diào)整對企業(yè)員工敬業(yè)度的影響研究等內(nèi)容應(yīng)當(dāng)納入當(dāng)前企業(yè)涉稅研究的重點領(lǐng)域。
[Abstract]:With the perfection of China's market economy system, our country's economy is developing rapidly and steadily. With the development of domestic economy, especially after China's entry into the World Trade Organization, there have been many comprehensive business developments on the domestic market with a certain scale. Large national enterprises. Large enterprises are the engine of China's economic development, and a considerable proportion of the state's financial revenue depends on the contributions of large enterprises. Compared with other domestic enterprises, the operation of large enterprises is more complex. The tax management and planning of enterprises is also difficult. The tax management and planning of enterprises is related to the survival and development of enterprises. This paper mainly discusses the tax management and planning of large chain retail enterprises from the aspects of theoretical discussion and case analysis. Like chain A Commercial Co., Ltd. Is a large chain retail enterprise. The enterprise is in the period of rising development. As the financial manager of the enterprise, the tax administration of the enterprise is especially important to the development of the enterprise. Therefore, on the basis of the literature research, This article has carried on the elaboration to the enterprise tax management and the plan theory, has made the concrete plan design to the A chain commercial limited company's tax management and the plan. As well as the analysis of purchasing, circulation, marketing and employee salary structure of A chain Commercial Co., Ltd., this paper draws up a set of tax management and planning scheme. This paper draws the following conclusions: when enterprises carry out tax management and planning, they should introduce the scientific and refined tax management model into the daily financial management of enterprises. The paper designs a set of concrete and feasible scheme. This paper makes the following prospects: the quantitative study on the risk degree of the enterprise's tax-related behavior, the moral research of the enterprise's tax-related problem, The research on the effect of employee salary structure adjustment on employee engagement should be included in the key areas of current enterprise tax research.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F721.7;F715.5;F812.42

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