本文選題：稅務(wù)籌劃 + 建筑設(shè)計(jì)類企業(yè)��； 參考：《河北工業(yè)大學(xué)》2014年碩士論文

【摘要】：在激烈的市場(chǎng)競(jìng)爭(zhēng)條件下，我國(guó)建筑設(shè)計(jì)類企業(yè)為了控制經(jīng)營(yíng)成本，提高企業(yè)市場(chǎng)占有率和經(jīng)濟(jì)效益，已經(jīng)開(kāi)始關(guān)注日常涉稅業(yè)務(wù)的稅務(wù)籌劃，以此來(lái)推動(dòng)企業(yè)實(shí)行涉稅業(yè)務(wù)的事前成本控制，以達(dá)到企業(yè)價(jià)值最大化的目的。因此，結(jié)合建筑設(shè)計(jì)類企業(yè)的發(fā)展特點(diǎn)，有針對(duì)性地研究該類企業(yè)的稅務(wù)籌劃問(wèn)題，幫助企業(yè)制定適合自身發(fā)展特點(diǎn)的稅務(wù)籌劃方案，具有十分重要的現(xiàn)實(shí)意義。 本文以ZJ設(shè)計(jì)研究院為研究對(duì)象，研究了建筑設(shè)計(jì)類企業(yè)的稅務(wù)籌劃問(wèn)題。論文首先對(duì)研究背景、研究意義、研究方法、論文內(nèi)容以及稅務(wù)籌劃理論進(jìn)行闡述。其次，對(duì)ZJ設(shè)計(jì)研究院的納稅現(xiàn)狀、存在的問(wèn)題和稅務(wù)籌劃空間進(jìn)行了分析。再次，從企業(yè)營(yíng)改增之后的納稅稅種出發(fā)，以增值稅、企業(yè)所得稅、個(gè)人所得稅為籌劃稅種，，對(duì)涉稅的業(yè)務(wù)如選擇應(yīng)稅服務(wù)商、設(shè)立分支機(jī)構(gòu)、分期分段收款、投資項(xiàng)目選擇等七項(xiàng)進(jìn)行具體分析，對(duì)可行的籌劃方案進(jìn)行財(cái)務(wù)測(cè)算，提出具有實(shí)用性的臨界值法，從而為ZJ設(shè)計(jì)研究院設(shè)計(jì)一套實(shí)用性稅務(wù)籌劃方案。最后，總結(jié)了本文的研究結(jié)論，對(duì)可能存在的不足進(jìn)行了客觀評(píng)價(jià)。
[Abstract]:Under the condition of fierce market competition, in order to control the operating cost and increase the market share and economic benefit, Chinese architectural design enterprises have begun to pay close attention to the tax planning of daily tax-related business.In order to achieve the purpose of maximizing the value of enterprises, the enterprises are encouraged to carry out the prior cost control of tax-related business.Therefore, combining the development characteristics of architectural design enterprises, it is of great practical significance to study the tax planning problems of this kind of enterprises, and to help them to formulate tax planning schemes suitable for their own development characteristics.Taking ZJ Design and Research Institute as the research object, this paper studies the tax planning of architectural design enterprises.Firstly, the background, significance, method, content and tax planning theory are discussed.Secondly, the present situation, problems and tax planning space of ZJ Design and Research Institute are analyzed.Thirdly, starting from the tax categories after the business operation has been reformed, and taking the value-added tax, enterprise income tax and personal income tax as the tax planning categories, the tax-related businesses such as selecting taxable service providers, setting up branch offices, and collecting money by stages,Seven items such as investment project selection are analyzed, the feasible planning scheme is calculated and a practical critical value method is put forward, and a set of practical tax planning scheme is designed for ZJ Design and Research Institute.Finally, the conclusion of this paper is summarized, and the possible shortcomings are evaluated objectively.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.92

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 張秋艷;;淺析企業(yè)稅務(wù)籌劃的風(fēng)險(xiǎn)及防范[J];會(huì)計(jì)之友(中旬刊);2007年07期

2 汪菊芳;;上市公司稅務(wù)籌劃的必要性與風(fēng)險(xiǎn)防范[J];遼寧經(jīng)濟(jì);2009年09期

3 樊福仙;;企業(yè)稅務(wù)籌劃風(fēng)險(xiǎn)分析及防范[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2008年S2期

4 黃麗;;企業(yè)稅務(wù)籌劃的風(fēng)險(xiǎn)分析及規(guī)避措施[J];現(xiàn)代經(jīng)濟(jì)信息;2013年17期

本文編號(hào)：1769582