本文選題：X財(cái)產(chǎn)保險(xiǎn)公司 + 稅務(wù)籌劃　； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：稅務(wù)籌劃越來越受到我國(guó)企業(yè)的重視已成為不爭(zhēng)的事實(shí)。為了達(dá)到利潤(rùn)最大化和提升自身綜合實(shí)力的目的,大多數(shù)的金融企業(yè)逐漸認(rèn)識(shí)到稅務(wù)籌劃的必要性,并已經(jīng)開始實(shí)施了不同程度的稅務(wù)籌劃工作。本文通過運(yùn)用理論加案例分析的方法,來研究我國(guó)財(cái)產(chǎn)保險(xiǎn)公司稅務(wù)籌劃問題。不僅包含了總體上的稅務(wù)籌劃理論研究,也包含X財(cái)產(chǎn)保險(xiǎn)公司的具體案例分析。作為財(cái)產(chǎn)保險(xiǎn)公司所繳納的主要稅種,企業(yè)所得稅和營(yíng)業(yè)稅不僅業(yè)務(wù)范圍廣,稅基大,稅額高,而且還有許多稅收優(yōu)惠政策,但只有企業(yè)所得稅的稅務(wù)籌劃空間較大,對(duì)其進(jìn)行籌劃的效果必然會(huì)高于對(duì)其他稅種的籌劃。因此,本文對(duì)X財(cái)產(chǎn)保險(xiǎn)公司的稅務(wù)籌劃主要是以企業(yè)所得稅為主。本文首先簡(jiǎn)明扼要地闡述了 X財(cái)產(chǎn)保險(xiǎn)公司稅務(wù)籌劃的背景及意義,以形成本文分析研究的理論基礎(chǔ)。然后,通過從經(jīng)營(yíng)狀況、財(cái)務(wù)狀況和納稅狀況這三個(gè)方面分析X財(cái)產(chǎn)保險(xiǎn)公司的實(shí)際情況,發(fā)現(xiàn)其稅收負(fù)擔(dān)較重的事實(shí),且仍有著進(jìn)一步實(shí)施稅務(wù)籌劃的空間。接著,從公司整體利益最大化角度出發(fā),送用各種可行的稅務(wù)籌劃方法并結(jié)合公司實(shí)際情況,從融資決策、固定資產(chǎn)修理、固定資產(chǎn)加速折舊政策、業(yè)務(wù)招待費(fèi)、捐贈(zèng)、企業(yè)所得稅預(yù)繳方法、銷售免稅保險(xiǎn)產(chǎn)品等角度進(jìn)行研究,設(shè)計(jì)出了一整套具體稅務(wù)籌劃方案,并通過對(duì)比分析籌劃前后公司納稅情況和利潤(rùn)情況選擇最優(yōu)的籌劃方案,分析籌劃的預(yù)期效果。其次,針對(duì)X財(cái)產(chǎn)保險(xiǎn)公司稅務(wù)籌劃過程中可能出現(xiàn)的風(fēng)險(xiǎn)進(jìn)行分析研究。最后,本文有針對(duì)性地提出了相應(yīng)的防范稅務(wù)籌劃風(fēng)險(xiǎn)的對(duì)策。
[Abstract]:It is an indisputable fact that tax planning is paid more and more attention by enterprises in our country. In order to maximize profits and improve their comprehensive strength, most financial enterprises gradually realize the necessity of tax planning, and have begun to implement tax planning to varying degrees. This paper studies the tax planning of Chinese property insurance companies by means of theory and case study. Not only includes the overall tax planning theory research, but also includes X property insurance company specific case analysis. As the main taxes paid by property insurance companies, enterprise income tax and business tax not only have a wide scope of business, have a large tax base and have a high tax amount, but also have many preferential tax policies, but only the enterprise income tax has a large scope of tax planning. The effect of planning must be higher than that of other taxes. Therefore, the tax planning of X property insurance company is mainly based on enterprise income tax. In this paper, the background and significance of tax planning of X property insurance company are briefly expounded in order to form the theoretical basis of this paper. Then, by analyzing the actual situation of X property insurance company from three aspects of operating condition, financial condition and tax paying condition, the author finds out that the tax burden of X property insurance company is heavy, and there is still room for further implementation of tax planning. Then, from the point of view of maximizing the overall interests of the company, we use all kinds of feasible tax planning methods and combine the actual situation of the company, from the financing decision, fixed asset repair, fixed assets accelerated depreciation policy, business hospitality, donations, Based on the research on the methods of enterprise income tax prepayment and the sale of tax-free insurance products, a set of specific tax planning schemes are designed, and the optimal planning scheme is selected by comparing and analyzing the tax situation and profit situation of the company before and after the planning. Analyze the expected effects of planning. Secondly, the risk of X property insurance company in the tax planning process is analyzed and studied. Finally, this paper puts forward the corresponding countermeasures to prevent the risk of tax planning.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F842.3;F840.4

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