xx电碳厂纳税筹划问题分析毕业论文.doc

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xx电碳厂纳税筹划问题分析毕业论文,摘要: 纳税筹划作为企业减少资金支出和增加资金积累的一种手段,逐渐被企业所认识。但是,受传统思想观念影响,东北老工业基地企业对纳税筹划工作并没有得到普遍重视,很多处于生产运营状态的工业企业对其涉税经济活动和事项都缺乏必要的纳税筹划,甚至还大量地存在企业涉税核算不能达到纳税筹划“保底线”要求,从而造成多纳税的现象,给企业...
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分类: 论文>经济学论文

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摘要: 纳税筹划作为企业减少资金支出和增加资金积累的一种手段,逐渐被企业所认识。但是,受传统思想观念影响,东北老工业基地企业对纳税筹划工作并没有得到普遍重视,很多处于生产运营状态的工业企业对其涉税经济活动和事项都缺乏必要的纳税筹划,甚至还大量地存在企业涉税核算不能达到纳税筹划“保底线”要求,从而造成多纳税的现象,给企业造成很多难以挽回的经济损失。目前处于全面振兴期的东北老工业基地企业,其发展过程中仍普遍存在资本实力薄弱, 资金积累严重匮乏,发展后劲不足,严重影响着企业的核心竞争能力。如何利用纳税筹划为企业创造经济利益,增加企业资金积累,增强企业发展后劲,对于东北老工业基地工业企业振兴具有重要的现实意义;老工业基地工业企业享有的税收政策资源和拥有的社会资源都篅@渥悖弑缚鼓伤俺锘目尚行浴H囊阅伤俺锘±砺酆湍伤俺锘导僮骷际跤τ梦芯恐飨撸饕致垡詘x电碳厂为代表的东北老工业基地企业为什么应开展纳税筹划、由谁执行纳税筹划的方案设计和实施操作、应在什么时间开展纳税筹划等基础理论,并系统分析研究了xx电碳厂应如何结合国家和地方的税收政策开展纳税筹划,制定和落实适合企业的纳税筹划方案等实践操作技术。


关键词: xx电碳厂 东北老工业基地 纳税筹划 纳税筹划目标



Abstract:


Tax Planning is a means of reducing capital expenditures and increasing capital accumulation for companies and is gradually recognized by enterprises,But in the Northeast old Industrial base,Tax planning has not been universal attention.Many Enterprise pay more tax because being lack of planning to tax-related economic activities and businesses and even not to achieve “protecting bottom line”.At present Northeast China old industrial base is in a period of revitalization, lack of fund gravely and weak in capital is seriously affecting enterprise's core competitive ability. How makes use of Tax planning to increase the accumulation of a fund has important practical or immediate significance for vitalizing the Northeast old Industrial base.The paper main discuss how to carry out Tax Planning by making use of the country and the local tax policy and working out a suitable scheme.Enterprise in the Northeast old Industrial base have the feasibility to carry out Tax Planning because enjoying the tax policy resources and the social resources.The full text main content is basic theory of Tax Planning and application of practice operation technology,and discusses basic theory of why carry out Tax Planning、who design and implementate programme of Tax Planning and when carry out Tax Planning in the Harbin carbon factory ; The text also analysis systematically practice operation technologies about how carry out Tax Planning to make use of the national and the local policy and design and realizate programme of Tax Planning.

Keywords: Harbin carbon factory ; the Northeast old Industrial base;Tax Planning;target of Tax Planning