本文選題：高新技術(shù)企業(yè) + GX公司��； 參考：《西安理工大學》2017年碩士論文

【摘要】：近年來,由于我國的經(jīng)濟發(fā)展逐漸與世界接軌,所以之前的經(jīng)濟格局已經(jīng)出現(xiàn)了一些變化。雖然目前在我國,工業(yè)和農(nóng)業(yè)仍然占據(jù)重要地位,但是隨著時代的進步、技術(shù)的更新,高新技術(shù)產(chǎn)業(yè)在我國逐漸興起。目前,國家對高新技術(shù)產(chǎn)業(yè)的發(fā)展給予了高度重視,在很多省份建立了高新技術(shù)產(chǎn)業(yè)園區(qū),并出臺了一系列支持高新技術(shù)企業(yè)發(fā)展的優(yōu)惠稅收政策,積極鼓勵高新技術(shù)企業(yè)進行技術(shù)研發(fā)創(chuàng)新。為了積極響應國家政策,作為高新技術(shù)企業(yè)應該及時、準確地掌握各種關(guān)于支持高新技術(shù)產(chǎn)業(yè)發(fā)展的稅收政策,并合理合法的利用好這些政策,在響應國家號召的同時也推動了自身企業(yè)的發(fā)展。但是,目前由于種種原因,我國出臺的各種稅收優(yōu)惠政策沒有被高新技術(shù)企業(yè)充分享受,這樣一來導致高新技術(shù)企業(yè)自身承擔了過多的稅負,對企業(yè)、對國家都不好。所以,本文主要圍繞高新技術(shù)企業(yè)進行納稅籌劃的探討,論文以GX高新技術(shù)企業(yè)為案例,從理論層面出發(fā),結(jié)合GX公司實際情況,運用對比分析等方法,對高新技術(shù)企業(yè)納稅籌劃展開分析。首先,大概闡述了一下本篇論文的研究背景和意義,并簡單介紹了截至目前的國內(nèi)外研究情況。其次,主要介紹了高新技術(shù)企業(yè)的認定條件及納稅籌劃的一些理論概念。然后,詳細分析了 GX科技股份有限公司的納稅籌劃現(xiàn)狀,在對GX公司財務數(shù)據(jù)進行分析后,指出了該公司目前稅務管理中存在的問題。接著,針對GX公司提供了一些納稅籌劃的方法和思路,并結(jié)合其具體情況,從固定資產(chǎn)的折舊、個人所得稅、業(yè)務招待費、借款費用、技術(shù)轉(zhuǎn)讓及存貨等六個方面對GX公司進行了納稅優(yōu)化的設計。最后,指出了該納稅優(yōu)化設計方案在實施過程中應注意的問題,確保該納稅優(yōu)化設計方案可以順利實施。納稅籌劃是企業(yè)財務管理中的一個重要組成部分,做好了納稅籌劃,可以幫助公司緩解一部分資金壓力,有利于其以后發(fā)展。本文通過對GX公司的納稅籌劃問題進行研究,找出了其目前納稅籌劃存在的問題,并進行了優(yōu)化方案的設計,幫助GX公司減輕了稅負,對其以后的發(fā)展起到了一定的幫助作用。
[Abstract]:In recent years, due to the economic development of our country gradually in line with the world, so the previous economic pattern has been changed. Although industry and agriculture still occupy an important position in our country at present, with the progress of the times and the renewal of technology, the high and new technology industry is rising gradually in our country. At present, the state has attached great importance to the development of high-tech industries, established high-tech industrial parks in many provinces, and issued a series of preferential tax policies to support the development of high-tech enterprises. We will actively encourage new and high-tech enterprises to carry out R & D and innovation. In order to respond positively to national policies, as high-tech enterprises, they should grasp all kinds of tax policies to support the development of high-tech industries in a timely and accurate manner, and make good use of these policies in a reasonable and lawful manner. In response to the call of the country, but also to promote the development of their own enterprises. However, due to various reasons, all kinds of preferential tax policies have not been fully enjoyed by high-tech enterprises. As a result, high-tech enterprises themselves bear too much tax burden, which is not good for the enterprises and the country. Therefore, this paper mainly focuses on the tax planning of high-tech enterprises. This paper takes GX high-tech enterprises as a case study, starting from the theoretical level, combining with the actual situation of GX Company, using comparative analysis and other methods. The tax planning of high-tech enterprises is analyzed. First of all, the research background and significance of this paper are described, and the domestic and foreign research situation up to now is briefly introduced. Secondly, it introduces the identification conditions of high-tech enterprises and some theoretical concepts of tax planning. Then, the present situation of tax planning of GX Technology Co., Ltd. is analyzed in detail. After analyzing the financial data of GX Company, the problems existing in the tax administration of GX Company are pointed out. Then, in view of the GX Company, it provides some methods and ideas of tax planning, and combines its specific situation, from the depreciation of fixed assets, personal income tax, business hospitality, borrowing costs, Technology transfer and inventory six aspects of GX tax optimization design. Finally, the paper points out the problems that should be paid attention to in the implementation of the tax payment optimization design scheme, so as to ensure that the tax payment optimization design scheme can be carried out smoothly. Tax planning is an important part of enterprise financial management. By studying the tax planning problem of GX Company, this paper finds out the existing problems of tax planning, and designs the optimization scheme, which helps GX Company to lighten the tax burden and play a certain role in the future development of GX Company.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F49;F275

【參考文獻】

相關(guān)期刊論文 前10條

1 錢浩;;高新技術(shù)企業(yè)所得稅納稅籌劃問題及應對建議探尋[J];經(jīng)營管理者;2016年26期

2 葉桐;;高新技術(shù)企業(yè)稅收籌劃[J];現(xiàn)代經(jīng)濟信息;2016年08期

3 武肖利;;淺析高新技術(shù)企業(yè)的納稅籌劃[J];經(jīng)營管理者;2015年10期

4 崔麗s，

本文編號：1865402