基于“营改增”的NAMS码头有限公司税收筹划

发布时间：2018-06-18 17:06

本文选题：营改增 + 税收筹划　；参考：《广东商学院》2013年硕士论文

【摘要】：随着市场经济的快速发展，经济主体为了能在激烈的市场竞争中获胜，获得企业价值最大化，进行税收筹划无疑是一种合法、有效的途径。税收筹划是指纳税人通过筹资、投资、收入分配、组织形式、经营等事项的事先安排、选择和策划，，在法律框架内，以税收负担最小化、涉税零风险为目的的经济活动，其中，流转税作为企业的主税种，在税收筹划上占据重要地位。2012年1月1日，我国开始在上海部分地区和行业推行营改增试点，并计划在“十二五”期间逐步向全国范围内推开，本文选取的研究对象NAMS码头有限公司属于本次营改增试点行业之一的物流辅助业。新的流转税税改措施出台，使企业进行税收筹划的法律环境发生了极大的变化，企业在新的流转税税收政策下如何进行税收筹划是本文研究的重点。本文以营改增的税改政策为切入点，首先归纳了营改增政策推行后对企业产生的利与弊两方面的涉税影响，确立了增值税税收筹划的四个目标。其次通过提取企业2010-2011年度财务数据进行了税负测算，采取案例分析法、比较分析法从增值税销项税额、进项税额、经营方式选择等方面对企业的增值税税收筹划方案进行研究。最后对营改增税收筹划方案的风险点进行了分析，并提出了防范对策。
[Abstract]:With the rapid development of the market economy, in order to win the fierce market competition and maximize the value of the enterprise, the tax planning is undoubtedly a legal and effective way. The tax planning refers to the prior arrangement, selection and planning of the taxpayer through the financing, investment, income distribution, organization form and management. Within the legal framework, the tax burden is minimized and tax related to zero risk is the purpose of economic activities. Among them, the transfer tax is the main tax of the enterprise and occupies an important position in the tax planning in January 1st.2012. China began to carry out the pilot reform in some areas and industries in Shanghai, and plan to gradually push the whole country to the whole country during the period of "12th Five-Year". The research object of this article, NAMS wharf Co., Ltd. belongs to the logistics auxiliary industry, which is one of the pilot industries. The new tax reform measures have changed the legal environment of the enterprise to carry out tax planning, and how to carry out tax planning under the new circulation tax policy is the focus of this paper. This paper, taking the tax reform policy as the breakthrough point, first summarizes the two aspects of tax related effects on enterprises' advantages and disadvantages, and establishes four goals for the tax planning of value-added tax. Secondly, it calculates the tax burden by extracting the financial data of the 2010-2011 year of the enterprise, and adopts the case analysis method and the comparative analysis method to increase the tax revenue. The value tax sales tax amount, the entry tax amount, the operation mode selection and so on, the enterprise's value-added tax tax planning scheme is studied. Finally, the risk points of the tax increase plan plan are analyzed, and the countermeasures are put forward.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F812.42;F552.6

【参考文献】