龙江xx米业有限公司进行纳税筹划的必要性分析毕业论文.doc
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龙江xx米业有限公司进行纳税筹划的必要性分析毕业论文,毕业论文，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，20900字左右。介绍： 摘要 随着经济全球化的发展，中小型企业面临的竞争压力越来越大，为了实现可持续发展的目标，中小型企业应结合自身发展战略目标和经营管理特点，结合新会计准则和新税法，合理有效的进行纳税筹划，以谋求企业更好的发展。 龙江xx米业有...
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毕业论文，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，20900字左右。介绍：
摘要
随着经济全球化的发展，中小型企业面临的竞争压力越来越大，为了实现可持续发展的目标，中小型企业应结合自身发展战略目标和经营管理特点，结合新会计准则和新税法，合理有效的进行纳税筹划，以谋求企业更好的发展。
龙江xx米业有限公司所涉及的税种有增值税、营业税、消费税、所得税、印花税等。在公司以往的工作中纳税筹划并未得到相应的重视，导致了税负较重。本次通过对xx米业公司财务状况和税种的分析，采用了更改会计核算方法和针对具体税种的方式纳税筹划，可以有效的达到为企业开源节流的目的。在会计核算方法中，从存货计价方式和固定资产折旧期限及方法两方面为xx米业公司进行了纳税筹划，对存货的核算方法由原有的先进先出法改为加权平均法；固定资产的折旧年限应尽量在允许的范围内缩短折旧年限并采用双倍余额递减法核算。在具体的税种中以流转税和所得税为主为公司进行了纳税筹划，并通过实际例子证明了用何种方式更能为企业节约税金。
资金是有时间价值的，纳税人通过一定手段将当期应交的税款延缓到以后年度缴纳以获得资金的时间价值，也是纳税筹划的目的之一。另外，让纳税人账目清楚，纳税申报正确，缴纳税款及时、足额，不会出现关于税收方面的处罚，在这种状况下，纳税人虽然不能从中直接获得好处，却能间接或得一些经济利益，更加有利于企业的长远发展与规模扩大。
关键词：纳税筹划；流转税；所得税
The abstract
With the development of economic globalization, small and medium enterprises are facing increasing competitive pressure, in order to achieve sustainable development objectives, development of small and medium enterprises should combine their strategic objectives and management features, combined with new accounting standards and new tax laws, reasonable and effective tax planning, to seek better development business.
Yan Long Jiang Qingan Ltd involved in the VAT tax, business tax, consumption tax, income tax, stamp duty. Previous work in the company tax planning has not been given due attention, leading to a heavier tax burden. The Flying Geese by Cing company's financial position and tax analysis, change the accounting methods used and the way specific tax tax planning, can effectively achieve the purpose of the enterprise income and reduce expenditure. In accounting methods, inventory valuation, and from the period and method of depreciation of fixed assets for the two companies were Qingan echelon tax planning, and inventory accounting method from original FIFO to weighted average method; fixed assets The depreciation period should be allowed to shorten the depreciation period within and using double declining balance method accounting. In the specific tax in order to transfer tax and income tax-based tax planning for the company to conduct and, through practical examples of the ways in which more tax savings for businesses.
Is the time value of money, taxpayers through a certain means to delay current tax payable to future years to pay for the time value of money is one of tax planning purposes. In addition, the accounts allow taxpayers to clear, accurate tax returns, pay taxes in a timely manner, in full, will not appear on the tax penalty, in such circumstances, taxpayers may not benefit from direct, indirect or able to get some of economic interests, more conducive to long-term development and scale.
Keywords:tax planning; transfer tax; income tax
目录
摘要 Ⅰ
Abstract Ⅱ
第1章 绪论 1
1.1研究的背景 1
1.2国内外纳税筹划现状 1
第2章 龙江xx米业有限公司经营情况的现状 3
2.1公司的自然状况 3
2.2公司的财务状况 3
2.2.1公司主要财务数据及说明 4
2.2.2的财务状况分析 5
第3章 龙江xx米业有限公司进行纳税筹划的必要性分析 6
3.1公司的纳税现状 6
3.2公司纳税筹划的意义 6
第4章 会计核算方法的纳税筹划 8
4.1存货计价方式的选择 8
4.2固定资产折旧期限和方法的选择 9
4.2.1折旧期限选择 9
4.2.2折旧方法的选择 9
4.3坏账损失处理方法的选择 11
第5章 具体会计科目的纳税筹划 12
5.1流转税中的纳税筹划 12
5.1.1增值税纳税筹划 12
5.1.2消费税的纳税筹划 15
5.1.3营业税中的纳税筹划 16
5.2 企业所得税纳税筹划 18
5.3印花税的纳税筹划 20
结论 22
致谢 23
参考文献： 24
摘要
随着经济全球化的发展，中小型企业面临的竞争压力越来越大，为了实现可持续发展的目标，中小型企业应结合自身发展战略目标和经营管理特点，结合新会计准则和新税法，合理有效的进行纳税筹划，以谋求企业更好的发展。
龙江xx米业有限公司所涉及的税种有增值税、营业税、消费税、所得税、印花税等。在公司以往的工作中纳税筹划并未得到相应的重视，导致了税负较重。本次通过对xx米业公司财务状况和税种的分析，采用了更改会计核算方法和针对具体税种的方式纳税筹划，可以有效的达到为企业开源节流的目的。在会计核算方法中，从存货计价方式和固定资产折旧期限及方法两方面为xx米业公司进行了纳税筹划，对存货的核算方法由原有的先进先出法改为加权平均法；固定资产的折旧年限应尽量在允许的范围内缩短折旧年限并采用双倍余额递减法核算。在具体的税种中以流转税和所得税为主为公司进行了纳税筹划，并通过实际例子证明了用何种方式更能为企业节约税金。
资金是有时间价值的，纳税人通过一定手段将当期应交的税款延缓到以后年度缴纳以获得资金的时间价值，也是纳税筹划的目的之一。另外，让纳税人账目清楚，纳税申报正确，缴纳税款及时、足额，不会出现关于税收方面的处罚，在这种状况下，纳税人虽然不能从中直接获得好处，却能间接或得一些经济利益，更加有利于企业的长远发展与规模扩大。
关键词：纳税筹划；流转税；所得税
The abstract
With the development of economic globalization, small and medium enterprises are facing increasing competitive pressure, in order to achieve sustainable development objectives, development of small and medium enterprises should combine their strategic objectives and management features, combined with new accounting standards and new tax laws, reasonable and effective tax planning, to seek better development business.
Yan Long Jiang Qingan Ltd involved in the VAT tax, business tax, consumption tax, income tax, stamp duty. Previous work in the company tax planning has not been given due attention, leading to a heavier tax burden. The Flying Geese by Cing company's financial position and tax analysis, change the accounting methods used and the way specific tax tax planning, can effectively achieve the purpose of the enterprise income and reduce expenditure. In accounting methods, inventory valuation, and from the period and method of depreciation of fixed assets for the two companies were Qingan echelon tax planning, and inventory accounting method from original FIFO to weighted average method; fixed assets The depreciation period should be allowed to shorten the depreciation period within and using double declining balance method accounting. In the specific tax in order to transfer tax and income tax-based tax planning for the company to conduct and, through practical examples of the ways in which more tax savings for businesses.
Is the time value of money, taxpayers through a certain means to delay current tax payable to future years to pay for the time value of money is one of tax planning purposes. In addition, the accounts allow taxpayers to clear, accurate tax returns, pay taxes in a timely manner, in full, will not appear on the tax penalty, in such circumstances, taxpayers may not benefit from direct, indirect or able to get some of economic interests, more conducive to long-term development and scale.
Keywords:tax planning; transfer tax; income tax
目录
摘要 Ⅰ
Abstract Ⅱ
第1章 绪论 1
1.1研究的背景 1
1.2国内外纳税筹划现状 1
第2章 龙江xx米业有限公司经营情况的现状 3
2.1公司的自然状况 3
2.2公司的财务状况 3
2.2.1公司主要财务数据及说明 4
2.2.2的财务状况分析 5
第3章 龙江xx米业有限公司进行纳税筹划的必要性分析 6
3.1公司的纳税现状 6
3.2公司纳税筹划的意义 6
第4章 会计核算方法的纳税筹划 8
4.1存货计价方式的选择 8
4.2固定资产折旧期限和方法的选择 9
4.2.1折旧期限选择 9
4.2.2折旧方法的选择 9
4.3坏账损失处理方法的选择 11
第5章 具体会计科目的纳税筹划 12
5.1流转税中的纳税筹划 12
5.1.1增值税纳税筹划 12
5.1.2消费税的纳税筹划 15
5.1.3营业税中的纳税筹划 16
5.2 企业所得税纳税筹划 18
5.3印花税的纳税筹划 20
结论 22
致谢 23
参考文献： 24
