xx铁路配件有限公司纳税筹划的建议毕业论文.doc
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xx铁路配件有限公司纳税筹划的建议毕业论文,目录摘要 第1章．绪论1.1研究背景1.1.1纳税筹划产生的原因1.1.2纳税筹划的发展状况1.2研究目的及意义1.2.1研究目的1.2.2研究意义1.2.3研究方法1.3研究现状 1.3.1国际纳税筹划的理论研究1.3.2国内纳税筹划的理论研究第2章．纳税筹划理论基础2.1纳税筹划的定义2.2纳税筹划的特点2.3纳税...
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此文档由会员 白痴学东西 发布
目录
摘要
第1章．绪论
1.1研究背景
1.1.1纳税筹划产生的原因
1.1.2纳税筹划的发展状况
1.2研究目的及意义
1.2.1研究目的
1.2.2研究意义
1.2.3研究方法
1.3研究现状
1.3.1国际纳税筹划的理论研究
1.3.2国内纳税筹划的理论研究
第2章．纳税筹划理论基础
2.1纳税筹划的定义
2.2纳税筹划的特点
2.3纳税筹划的必要性
2.4纳税筹划与避税、偷税的区别
2.4.1纳税筹划与避税
2.4.2纳税筹划与偷税
第3章．xx公司在纳税筹划现状及问题
3.1企业概况
3.2纳税筹划工作的现状
3.3纳税筹划工作存在的问题
3.3.1纳税筹划的问题
3.3.2纳税筹划的改进措施
第4章 对沈阳市xx有限公司纳税筹划几点建议
4.1对增值税纳税筹划的建议
4.1.1增值税的基本会计处理
4.1.2增值税的纳税筹划分析
4.2对所得税纳税筹划的建议
4.2.1企业所得税的纳税筹划
4.2.2个人所得税的纳税筹划
4.3对营业税的纳税筹划的建议
4.3.1兼营销售和混合销售的营业税避税筹划
4.3.2.以无形资产或不动产投资入股的纳税筹划
结束语
致谢
参考文献
附录1
附录2
摘要
随着世界经济一体化的形成，全球竞争日益激烈，特别是在我国加入WTO后，状况显得尤为显著，我们的企业要想在这样的环境中生存，必须拥有自己独特的竞争优势，而竞争优势的形成主要靠降低成本和细分市场来获得，各种税金作为企业成本费用的一项主要来源，对企业的会计收益和企业目标的实现，有着重要的影响。与此同时，当前世界各国在经济发展上存有不同的政策倾向性，以及在不同地区和不同行业之间存在很大的税收政策差异性，这些都为纳税筹划提供了广阔的空间和条件。
本文通过对沈阳市xx有限公司纳税筹划现状的分析，相关资料的分析与查阅，采用大量的定量研究与定性研究，从而达到完整的理论与现实相结合效果。分析了我国现行企业纳税筹划存在的问题，并积极探索财税平衡一些可行性方案。
关键词 工业企业 纳税筹划 纳税筹划现状 各税种纳税筹划
Abstract
The tax payment preparation (Tax Planning), after refers to the taxpayer in order to realize the tax the income maximization, in does not violate the tax law under the premise, uses preferential policy or tax law imperfect place which the tax law entrusts with, through to own management, the investment, manages finances with the assignment and so on each economic activity carries on the science, the reasonable beforehand plan and the arrangement, reduces the tax burden as far as possible, finally and brings the economic interest for the taxpayer one economical management. Along with market economy day after day mature and each legal laws and regulations daily consummation, pays taxes legally by Our country Majority Enterprises was known gradually and takes.In order to in the scope which the tax law stipulated using the tax policy achieved fully saves the tax revenue cost goal; The realization enterprise value maximization, strengthens the market competitive power, the enterprise carries on the tax payment preparation the demand to be more and more intense.The enterprise income tax took the proportion which in our country tax revenue system important categories of taxes, in which the enterprise turns in the tax revenue occupy very to be also big, thus carries on the preparation to it regarding enterprise watershed. This article introduced the overseas domestic tax payment preparation development history and the present situation, analyze Our country Enterprise the erroneous zone and the question which exists in the tax payment preparation aspect, and take new "People's Republic of China Enterprise Obtained Tax law" as the foundation, through enumerates the example, from the festival tax (Tax Saving), how avoids taxes two aspects to discuss carries on the preparation to the commercial department income tax.
摘要
第1章．绪论
1.1研究背景
1.1.1纳税筹划产生的原因
1.1.2纳税筹划的发展状况
1.2研究目的及意义
1.2.1研究目的
1.2.2研究意义
1.2.3研究方法
1.3研究现状
1.3.1国际纳税筹划的理论研究
1.3.2国内纳税筹划的理论研究
第2章．纳税筹划理论基础
2.1纳税筹划的定义
2.2纳税筹划的特点
2.3纳税筹划的必要性
2.4纳税筹划与避税、偷税的区别
2.4.1纳税筹划与避税
2.4.2纳税筹划与偷税
第3章．xx公司在纳税筹划现状及问题
3.1企业概况
3.2纳税筹划工作的现状
3.3纳税筹划工作存在的问题
3.3.1纳税筹划的问题
3.3.2纳税筹划的改进措施
第4章 对沈阳市xx有限公司纳税筹划几点建议
4.1对增值税纳税筹划的建议
4.1.1增值税的基本会计处理
4.1.2增值税的纳税筹划分析
4.2对所得税纳税筹划的建议
4.2.1企业所得税的纳税筹划
4.2.2个人所得税的纳税筹划
4.3对营业税的纳税筹划的建议
4.3.1兼营销售和混合销售的营业税避税筹划
4.3.2.以无形资产或不动产投资入股的纳税筹划
结束语
致谢
参考文献
附录1
附录2
摘要
随着世界经济一体化的形成，全球竞争日益激烈，特别是在我国加入WTO后，状况显得尤为显著，我们的企业要想在这样的环境中生存，必须拥有自己独特的竞争优势，而竞争优势的形成主要靠降低成本和细分市场来获得，各种税金作为企业成本费用的一项主要来源，对企业的会计收益和企业目标的实现，有着重要的影响。与此同时，当前世界各国在经济发展上存有不同的政策倾向性，以及在不同地区和不同行业之间存在很大的税收政策差异性，这些都为纳税筹划提供了广阔的空间和条件。
本文通过对沈阳市xx有限公司纳税筹划现状的分析，相关资料的分析与查阅，采用大量的定量研究与定性研究，从而达到完整的理论与现实相结合效果。分析了我国现行企业纳税筹划存在的问题，并积极探索财税平衡一些可行性方案。
关键词 工业企业 纳税筹划 纳税筹划现状 各税种纳税筹划
Abstract
The tax payment preparation (Tax Planning), after refers to the taxpayer in order to realize the tax the income maximization, in does not violate the tax law under the premise, uses preferential policy or tax law imperfect place which the tax law entrusts with, through to own management, the investment, manages finances with the assignment and so on each economic activity carries on the science, the reasonable beforehand plan and the arrangement, reduces the tax burden as far as possible, finally and brings the economic interest for the taxpayer one economical management. Along with market economy day after day mature and each legal laws and regulations daily consummation, pays taxes legally by Our country Majority Enterprises was known gradually and takes.In order to in the scope which the tax law stipulated using the tax policy achieved fully saves the tax revenue cost goal; The realization enterprise value maximization, strengthens the market competitive power, the enterprise carries on the tax payment preparation the demand to be more and more intense.The enterprise income tax took the proportion which in our country tax revenue system important categories of taxes, in which the enterprise turns in the tax revenue occupy very to be also big, thus carries on the preparation to it regarding enterprise watershed. This article introduced the overseas domestic tax payment preparation development history and the present situation, analyze Our country Enterprise the erroneous zone and the question which exists in the tax payment preparation aspect, and take new "People's Republic of China Enterprise Obtained Tax law" as the foundation, through enumerates the example, from the festival tax (Tax Saving), how avoids taxes two aspects to discuss carries on the preparation to the commercial department income tax.
