發(fā)布時(shí)間：2018-05-23 18:28

  本文選題：企業(yè)所得稅 + 稅收籌劃��； 參考：《廣東財(cái)經(jīng)大學(xué)》2016年碩士論文

【摘要】：企業(yè)所得稅是對(duì)企業(yè)生產(chǎn)經(jīng)營所得以及其他所得依法征收的一種稅,與企業(yè)的經(jīng)濟(jì)利益密切相關(guān)。新《企業(yè)所得稅法》實(shí)施以來,為企業(yè)所得稅的稅收籌劃提供了新的空間和挑戰(zhàn)。因此,如何合理充分利用所得稅法規(guī)的現(xiàn)有稅收優(yōu)惠政策,減輕企業(yè)稅收負(fù)擔(dān),增加企業(yè)經(jīng)營效益,成為了每一個(gè)企業(yè)管理者需要謹(jǐn)慎考慮的因素,這就需要對(duì)企業(yè)所得稅進(jìn)行稅收籌劃。本文以上海ZX貨運(yùn)公司的所得稅籌劃為出發(fā)點(diǎn),結(jié)合所得稅籌劃的技術(shù)和方法,對(duì)企業(yè)所得稅籌劃進(jìn)行研究,試圖尋求一種在現(xiàn)行法律框架下貨運(yùn)企業(yè)納稅人整體稅負(fù)最小和企業(yè)綜合價(jià)值最大的途徑。在分析稅收籌劃的基本理論之后,首先分析了企業(yè)的所得稅籌劃現(xiàn)狀以及籌劃的可行性,然后從上海ZX貨運(yùn)公司的經(jīng)營環(huán)節(jié)、投資環(huán)節(jié)、籌資環(huán)節(jié)開展對(duì)所得稅的籌劃,最后分析了籌劃的涉稅風(fēng)險(xiǎn)以及防范措施。本文的研究主要采用系統(tǒng)研究和個(gè)案分析法,把上海ZX貨運(yùn)公司放在所得稅稅務(wù)管理體系的基礎(chǔ)上進(jìn)行考查,在系統(tǒng)地分析了企業(yè)的所得稅籌劃路徑及方法之后,通過具體案例的數(shù)據(jù)分析,對(duì)企業(yè)在經(jīng)營、投資、籌資環(huán)節(jié)所涉及的所得稅進(jìn)行剖析,為企業(yè)提供了合理的所得稅籌劃方案,解決了企業(yè)在所得稅籌劃管理方面的疑問,實(shí)現(xiàn)了企業(yè)稅收管理的目標(biāo)。
[Abstract]:Enterprise income tax is a kind of tax levied according to the law on the income from enterprise production and operation and other income, which is closely related to the economic interests of the enterprise. Since the implementation of the new Enterprise income tax Law, it has provided a new space and challenge for the tax planning of enterprise income tax. Therefore, how to make full and reasonable use of the existing preferential tax policies of income tax regulations, lighten the tax burden of enterprises, and increase the operating efficiency of enterprises have become the factors that every enterprise manager needs to carefully consider. This needs to carry on the tax planning to the enterprise income tax. Based on the income tax planning of Shanghai ZX Freight Company and the technology and method of income tax planning, this paper studies the enterprise income tax planning. This paper attempts to find a way to minimize the overall tax burden of the taxpayers and the largest comprehensive value of the enterprise under the current legal framework. After analyzing the basic theory of tax planning, the present situation and feasibility of enterprise income tax planning are first analyzed, and then the income tax planning of Shanghai ZX Freight Company is carried out from the aspects of management, investment and financing. Finally, the paper analyzes the tax risk and preventive measures. This paper mainly uses the systematic research and the case analysis method, carries on the examination on the basis of the income tax administration system of Shanghai ZX freight company, after systematically analyzes the enterprise income tax planning path and the method, Through the data analysis of specific cases, this paper analyzes the income tax involved in the management, investment and financing of the enterprise, which provides a reasonable income tax planning scheme for the enterprise, and solves the problem of enterprise income tax planning management. The goal of enterprise tax management has been realized.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42;F540.58

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本文編號(hào)：1925847