本文關(guān)鍵詞： 納稅籌劃 增值稅籌劃 所得稅籌劃 經(jīng)濟(jì)效益　出處：《中國(guó)石油大學(xué)（華東）》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：稅收是國(guó)家財(cái)政收入的主要來(lái)源和宏觀調(diào)控的重要手段，是國(guó)家主權(quán)和權(quán)力的體現(xiàn)，而作為企業(yè)的經(jīng)營(yíng)者，關(guān)注的是如何使稅后利潤(rùn)最大化。納稅籌劃作為一種重要的節(jié)稅手段，已經(jīng)逐漸受到企業(yè)經(jīng)營(yíng)管理者的重視。在法律允許的范圍內(nèi)利用稅法提供的優(yōu)惠政策和適當(dāng)?shù)臅?huì)計(jì)處理方法來(lái)獲取經(jīng)濟(jì)利益是企業(yè)重要的一項(xiàng)財(cái)務(wù)管理活動(dòng)。很多企業(yè)都已經(jīng)通過(guò)納稅籌劃減輕了企業(yè)的稅收負(fù)擔(dān)，為企業(yè)帶來(lái)了可觀的經(jīng)濟(jì)收益。企業(yè)開(kāi)展納稅籌劃研究不但可以提高企業(yè)的盈利能力，而且能夠提高財(cái)稅政策的有效性，推進(jìn)依法治稅，有助于國(guó)家對(duì)稅收籌劃的規(guī)范管理，提高法制水平。 本文以AT公司為研究對(duì)象，采用理論研究與實(shí)證研究相結(jié)合的方法。首先，在總結(jié)國(guó)內(nèi)外研究現(xiàn)狀的基礎(chǔ)上，對(duì)納稅籌劃的概念、原則和納稅籌劃基本技術(shù)進(jìn)行了說(shuō)明；其次，以AT公司為例，結(jié)合其具體情況進(jìn)行稅負(fù)分析，闡述了公司進(jìn)行納稅籌劃的必要性和可行性；然后，通過(guò)理論聯(lián)系實(shí)際，緊密結(jié)合AT公司的具體經(jīng)營(yíng)業(yè)務(wù)，對(duì)主要所涉稅種分別進(jìn)行納稅籌劃方案的設(shè)計(jì)，特別是增值稅籌劃和所得稅籌劃；最后，提出了確保企業(yè)納稅籌劃方案能得以順利實(shí)施的一系列保障措施。通過(guò)本文的撰寫(xiě)，幫助AT公司完善和明確企業(yè)下一步的納稅籌劃方向，樹(shù)立依法節(jié)稅的觀念，提高企業(yè)經(jīng)濟(jì)效益，，增強(qiáng)企業(yè)競(jìng)爭(zhēng)力。同時(shí)也為其他類(lèi)似企業(yè)在進(jìn)行合法籌劃、合理節(jié)稅方面提供借鑒。
[Abstract]:Tax is the main source of national financial revenue and an important means of macro-control, is the embodiment of national sovereignty and power, and as the operator of enterprises. Focus on how to maximize after-tax profits. Tax planning as an important tax saving means. It is an important financial management activity to use the preferential policy provided by the tax law and appropriate accounting treatment method to obtain economic benefits. Many enterprises have lightened their tax burden through tax planning. The research of tax planning can not only improve the profitability of enterprises, but also improve the effectiveness of fiscal and tax policies, and promote the administration of taxes according to law. This will help the state to regulate the management of tax planning and improve the level of the legal system. In this paper, AT Company as the research object, using the combination of theoretical research and empirical research methods. First, on the basis of summarizing the domestic and foreign research status, the concept of tax planning. The principle and basic technology of tax planning are explained. Secondly, take AT Company as an example, combined with its specific situation to carry on the tax burden analysis, elaborated the company to carry on the tax payment planning the necessity and the feasibility; Then, through the combination of theory and practice, closely combined with AT company's specific business, the main tax categories are designed separately, especially value-added tax planning and income tax planning; Finally, it puts forward a series of safeguard measures to ensure the enterprise tax planning scheme can be implemented smoothly. Through the writing of this paper, it helps AT company to perfect and clarify the direction of tax planning for the next step of the enterprise. This paper sets up the idea of saving tax according to law, improves the economic benefit of enterprises and strengthens the competitiveness of enterprises. It also provides reference for other similar enterprises to carry out legal planning and reasonable tax saving.
【學(xué)位授予單位】：中國(guó)石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F426.4;F812.42;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 郭曉紅;;高新技術(shù)企業(yè)所得稅籌劃研究[J];重慶科技學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2009年12期

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