本文選題：零售企業(yè) + 促銷方式　； 參考：《天津財經(jīng)大學(xué)》2014年碩士論文

【摘要】：隨著市場競爭的日漸激烈和諸如沃爾瑪、家樂福等諸多外商零售企業(yè)的進入,零售企業(yè)的市場競爭日益激烈,越來越多地采取贈送、折扣、讓利等各種促銷手段來吸引消費者,刺激銷售量。促銷的手段形式多樣。但無論采取那種形式,作為企業(yè),歸根到底,都是想實現(xiàn)企業(yè)效益最大化。稅法上對不同銷售方式的不同規(guī)定,決定了企業(yè)在追求其效益最大化的過程中,稅收成為不可忽略的重要一環(huán)。盡管影響促銷效果的因素很多,如消費者心理、財務(wù)管理水平等,但是稅收直接關(guān)系到企業(yè)利潤的多少,成為零售企業(yè)在進行促銷方式選擇時不可忽視的因素。稅法具有很強的時效性,并隨著經(jīng)濟活動不斷進行相應(yīng)的調(diào)整和完善,本文根據(jù)我國現(xiàn)行的稅收制度,吸收了近年來稅法的最新調(diào)整和變化,注重把稅收籌劃的理論與實際操作相結(jié)合,在對零售企業(yè)常用的促銷手段進行納稅分析的基礎(chǔ)上,探索稅收籌劃方案,并結(jié)合實際生活中的具體案例,對納稅分析和籌劃方案進行解釋,使籌劃方案更加貼近實際,切實可行。零售企業(yè)促銷方式的納稅分析與籌劃重點在第三章促銷方式的納稅分析和第四章促銷方式的稅收籌劃。通過第二章零售企業(yè)的概念界定和促銷方式的界定,對稅收分析和籌劃的對象先進行明確的界定。在此基礎(chǔ)上結(jié)合相關(guān)稅法規(guī)定,對常用的八種促銷方式進行納稅分析,在綜合分析的基礎(chǔ)上,結(jié)合案例提出籌劃方案,幫助企業(yè)選擇最佳促銷方式。最后,點出稅收籌劃中可能存在的風(fēng)險,并提出相應(yīng)的措施加以防范。
[Abstract]:With the increasingly fierce competition in the market and the entry of many foreign retail enterprises such as Wal-Mart and Carrefour, the market competition of retail enterprises is becoming increasingly fierce. More and more, various promotional measures such as giving away, discounts and profits are adopted to attract consumers. Stimulate sales. There are many ways to promote sales. However, no matter what kind of form, as an enterprise, in the final analysis, is to maximize the efficiency of the enterprise. The different regulations of different sales methods in the tax law decide that in the process of pursuing the maximization of its benefit, the tax revenue becomes an important link that can not be ignored. Although there are many factors that affect the effect of sales promotion, such as consumer psychology, financial management level and so on, tax is directly related to the profit of the enterprise, and becomes a factor that can not be ignored when the retail enterprise chooses the way of promotion. The tax law has a strong timeliness, and with the economic activities constantly adjust and improve accordingly, according to the current tax system of our country, this paper absorbs the latest adjustment and change of the tax law in recent years. Pay attention to combining the theory of tax planning with the practical operation, on the basis of the tax analysis of the common sales promotion means of retail enterprises, explore the tax planning scheme, and combine with the concrete cases in real life. The tax analysis and planning scheme are explained to make the plan more practical and feasible. The tax analysis and planning of sales promotion in retail enterprises focus on the tax analysis of the third chapter and the tax planning of the fourth chapter. Through the definition of the concept of retail enterprise and the way of promotion, the author defines the object of tax analysis and planning. On the basis of this, the tax analysis of eight common promotion methods is carried out in combination with the relevant tax laws. On the basis of comprehensive analysis, a planning scheme is put forward to help enterprises choose the best way to promote sales. Finally, the paper points out the possible risks in tax planning and puts forward corresponding measures to prevent them.
【學(xué)位授予單位】：天津財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F724.2;F715.5

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