基于生命周期的服装企业纳税筹划研究
发布时间：2018-11-01 12:06
【摘要】：税收是国家为筹集财政资金而保障国家正常运行的重要手段，同时也是对市场进行宏观调控的重要杠杆，依法纳税是每个公民应尽的义务。企业依据现有的税收制度，通过有效的纳税筹划，合理的安排自身的经营活动达到降低自身税负的目的，，也是企业的一项基本权利。服装企业是我国的基础产业，税收负担较重。服装企业通过合理的纳税筹划可以有效的降低总体税负，同时还有助于企业资源的合理配置和自身的管理水平的提高。 论文从纳税筹划理论部分入手，以服装企业为主体研究，通过服装企业纳税筹划现状及SWOT分析，对服装企业纳税筹划进行了深入的研究。论文由六部分组成：第一，阐述了论文的背景、目的及意义，对国内外纳税筹划研究现状进行分析和总结，介绍了论文研究的内容和技术路线。第二，介绍服装企业的发展现状和特点，阐述了企业生命周期、SWOT分析法以及纳税筹划方面的相关理论。第三，分析了服装企业涉及的主要税种及税收负担状况，与其他行业进行了横向比较，分析出服装企业税负高低情况，并对服装企业纳税筹划现状和环境进行了分析。第四，具体分析了服装企业在创立阶段、经营阶段、重组阶段和清算阶段的纳税筹划策略。第五，分析了服装企业纳税筹划面临的各种风险，并提出了防范服装企业纳税筹划风险的具体措施。最后，通过对A服装企业在创立阶段、经营阶段、重组阶段和清算阶段的纳税筹划策略进行实证分析，进一步验证了服装企业纳税筹划策略的可行性。
[Abstract]:Tax is an important means for the state to raise financial funds to ensure the normal operation of the country, but also an important lever for macro-control of the market. Paying taxes according to law is the obligation of every citizen. According to the existing tax system, through effective tax planning, reasonable arrangement of their own business activities to reduce their tax burden, is also a basic right of the enterprise. Garment enterprise is the basic industry of our country, tax burden is heavy. Through reasonable tax planning, clothing enterprises can effectively reduce the overall tax burden, but also contribute to the rational allocation of enterprise resources and the improvement of their own management level. This paper starts with the theory of tax planning, takes garment enterprises as the main body of research, through the current situation of clothing enterprises tax planning and SWOT analysis, the clothing enterprise tax planning has carried on the thorough research. The thesis is composed of six parts: first, the background, purpose and significance of the paper are expounded, the research status of tax planning at home and abroad is analyzed and summarized, and the content and technical route of the paper are introduced. Secondly, it introduces the current situation and characteristics of garment enterprises, and expounds the life cycle of enterprises, SWOT analysis and tax planning related theories. Thirdly, the paper analyzes the main tax types and tax burden of garment enterprises, compares them with other industries, analyzes the tax burden of garment enterprises, and analyzes the present situation and environment of tax planning of garment enterprises. Fourthly, it analyzes the tax planning strategies of garment enterprises in the stage of foundation, management, reorganization and liquidation. Fifthly, the paper analyzes the various risks that garment enterprises face in tax planning, and puts forward some concrete measures to prevent the risk of tax planning for garment enterprises. Finally, through the empirical analysis of the tax planning strategies of A garment enterprises in the founding stage, the management stage, the reorganization stage and the liquidation stage, the feasibility of the tax planning strategy of the clothing enterprises is further verified.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.86;F812.42
本文编号：2303882
[Abstract]:Tax is an important means for the state to raise financial funds to ensure the normal operation of the country, but also an important lever for macro-control of the market. Paying taxes according to law is the obligation of every citizen. According to the existing tax system, through effective tax planning, reasonable arrangement of their own business activities to reduce their tax burden, is also a basic right of the enterprise. Garment enterprise is the basic industry of our country, tax burden is heavy. Through reasonable tax planning, clothing enterprises can effectively reduce the overall tax burden, but also contribute to the rational allocation of enterprise resources and the improvement of their own management level. This paper starts with the theory of tax planning, takes garment enterprises as the main body of research, through the current situation of clothing enterprises tax planning and SWOT analysis, the clothing enterprise tax planning has carried on the thorough research. The thesis is composed of six parts: first, the background, purpose and significance of the paper are expounded, the research status of tax planning at home and abroad is analyzed and summarized, and the content and technical route of the paper are introduced. Secondly, it introduces the current situation and characteristics of garment enterprises, and expounds the life cycle of enterprises, SWOT analysis and tax planning related theories. Thirdly, the paper analyzes the main tax types and tax burden of garment enterprises, compares them with other industries, analyzes the tax burden of garment enterprises, and analyzes the present situation and environment of tax planning of garment enterprises. Fourthly, it analyzes the tax planning strategies of garment enterprises in the stage of foundation, management, reorganization and liquidation. Fifthly, the paper analyzes the various risks that garment enterprises face in tax planning, and puts forward some concrete measures to prevent the risk of tax planning for garment enterprises. Finally, through the empirical analysis of the tax planning strategies of A garment enterprises in the founding stage, the management stage, the reorganization stage and the liquidation stage, the feasibility of the tax planning strategy of the clothing enterprises is further verified.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.86;F812.42
【参考文献】
相关期刊论文 前4条
1 李燕;;浅析企业纳税筹划[J];经济师;2011年09期
2 张彩英,邱作文;纳税筹划的几个误区[J];内蒙古财经学院学报;2002年04期
3 李培丽;;企业纳税筹划误区之探讨[J];会计师;2012年13期
4 张德庆;;浅析固定资产的纳税筹划[J];金融经济;2010年24期
本文编号：2303882
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2303882.html
