宏旭建安公司纳税筹划方案设计与实施研究

发布时间：2018-04-28 14:23

本文选题：纳税筹划 + 小微企业　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：随着我国经济体制改革的不断推进与深化,各种市场经济主体的活力得到进一步的释放,具有灵活适应性的小微企业得到了迅速发展,在我国国民经济中的作用愈发重要。但同时其经营发展也面临着诸多问题,而税收负担过重被众多小微企业认为是最为突出的问题之一。因此本文选取一个典型的小微企业宏旭建安公司作为研究主体,通过对其财务数据、涉税环节、以及管理制度的具体分析研究,发掘出其在各涉税业务活动中存在的主要问题,并针对具体问题提出整改措施,同时为其设计一套切实可行的纳税筹划方案,最终实现降低税务成本的目的。本文首先介绍了国内外有关纳税筹划研究的现状以及最新成果,并对相关理论提出了自己的分析与理解。其次以宏旭建安公司为例,围绕合理筹划的目的分别从公司财务状况、涉税情况及税负结构和水平等方面对公司的业务现状进行定性分析,发现宏旭建安公司存在纳税筹意识不强、筹划方向和要点模糊、筹划环节错位、筹划技术方法选择与应用不当等问题。最后针对所分析出的问题,设计出具体的纳税筹划方案:增值税纳税筹划方案、企业所得税纳税筹划方案、个人所得税纳税筹划方案及其他非主要税种的纳税筹划方案。
[Abstract]:With the development and deepening of China's economic system reform, the vitality of various market economy subjects has been further released, and small and micro enterprises with flexibility and adaptability have been developed rapidly, which plays an increasingly important role in the national economy of our country. But at the same time, its management and development are also faced with many problems, and the excessive tax burden is regarded as one of the most prominent problems by many small and micro enterprises. Therefore, this paper selects Hongxu Jian'an Company, a typical small and micro enterprise, as the main body of study, through the specific analysis and study of its financial data, tax-related links, and management system, finds out the main problems existing in the various tax-related business activities. At the same time, a set of feasible tax planning scheme is designed to achieve the purpose of reducing the tax cost. This paper first introduces the current situation and the latest achievements of the tax planning research at home and abroad, and puts forward its own analysis and understanding of the relevant theories. Secondly, taking Hongxu Jianan Company as an example, qualitative analysis of the business situation of the company is carried out from the aspects of the company's financial situation, tax-related situation, structure and level of tax burden and so on, around the purpose of reasonable planning. It is found that Hongxu Jianan Company has some problems, such as weak consciousness of tax-raising, vague direction and key points of planning, misplacement of planning links, improper selection and application of planning technology and methods, and so on. Finally, according to the analysis of the problems, the paper designs the specific tax planning scheme: value-added tax planning, enterprise income tax planning, personal income tax planning and other non-major tax planning.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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