吉林市xx绝缘材料有限公司纳税现状及原因分析毕业论文.doc
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吉林市xx绝缘材料有限公司纳税现状及原因分析毕业论文,摘 要随着我国税收征管体制的不断改革和完善,企业已被推向了全面税收约束下的市场竞争环境.越来越多的企业正努力通过合法的途径寻求低税负、高效益的精英理财方案，为此税收筹划应运而生，并成为近期企业财务管理领域中的热门话题。近30年来，西方国家对税收筹划几乎家喻户晓，而在我国则是一个新的知识领域，内容体系尚不成熟，只是近几年...
内容介绍
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摘 要
随着我国税收征管体制的不断改革和完善,企业已被推向了全面税收约束下的市场竞争环境.越来越多的企业正努力通过合法的途径寻求低税负、高效益的精英理财方案，为此税收筹划应运而生，并成为近期企业财务管理领域中的热门话题。近30年来，西方国家对税收筹划几乎家喻户晓，而在我国则是一个新的知识领域，内容体系尚不成熟，只是近几年才逐渐被人们所认识、了解、实践和关注。中小企业在我国总量大，获利能力小，又不可缺少，生存环境不容乐观。特别是生产型中小企业，税负相当严重。中小企业的重要性和难于生存的现状，应该引起社会特别是学术界更多地关心，给他们提供更多的纳税筹划选择方案，正确认识税收筹划以及在实践中合理运用，是当前亟待解决和研究的重要课题。
纳税筹划可以使企业充分利用国家税收政策争取最大限度的税收利益;促进企业合理安排经营理财活动,以实现企业价值最大化的目标;规避企业的涉税风险.纳税筹划作为一项涉税理财活动,是企业财务决策的一项重要责任. 由于纳税筹划的内容是多方面的，纳税筹划的领域十分广泛，具体的筹划方法不胜枚举，本文立足吉林市xx绝缘材料有限公司纳税筹划起步较晚、纳税人对纳税筹划的实践过程比较缓慢的现实,深刻分析了吉林市xx绝缘材料有限公司纳税筹划目前存在的问题,提出对规范和发展我国纳税筹划的建议.
[关键词]中小企业、纳税筹划、财务管理
ABSTRACT
Along with the constant reform and improve the tax collection system,the enterprise has been constrained to a comprehensive rax competition in the market environment.More and more enterprises are trying through legal channels to seek a low tax burden and highly effective financial management,tax planning this emerged,and in recent times has become a hot topic in the fied of financial management.Content system is not yet mature,but in recent years has gradually understood by the people,understand,practice and concern. In our country there is huge number of medium and small size enterprises,with less profit ability,indispensability and poor survival condition.Especially,the medium and small size manufacturing enterprises suffer heavy tax burden.The society,particularly,the academic circles should care the importance of medium and small size enterprises and their hard condition of survival,providing them more choice for tax planning,the enterprises pay taxes as a correct understanding of tax planning and reasonable use in practice,and research is the need to resolve important issues.
Corporate tax planning can make full use of the state's tax policy for the maximum tax benefit; reasonable arrangements to promote the activities of business management in order to achieve the goal of maximizing enterprise value; to avoid tax-related business risks. Tax planning activities as a tax-related financial management , is an important financial decision-making responsibility. as a result of tax planning is multi-faceted areas of tax planning is very extensive and too numerous to mention specific planning methods, the paper-based insulation materials Co., Ltd., Jilin City Tengda late start tax planning taxpayers on tax planning practice the reality of the process is relatively slow, profound analysis of the Jilin City Insulation Materials Co., Ltd. Tengda existing tax planning issues for the development of norms and tax planning suggestions.
Key words: Financial Manageme、Medium and Small Enierprisnt、Corporate tax planning
目录
第一章 绪 论 5
1.1选题背景介绍 5
1.2研究现状 6
1.2.1、国外研究动态 6
1.2.2国内研究动态 7
1.3论文研究目的、意义及方法 8
1.3.1研究目的 8
1.3.2研究意义 8
1.3.3.研究方法 9
第二章 纳税筹划基本理论 10
2.1纳税筹划的内涵 10
2.2纳税筹划的基本原理及技术 11
2.2.1纳税筹划基本原理纳税筹划最重要的原理是节税原理。 11
2.2.2税收筹划技术 13
2.3纳税筹划的风险及控制 16
2.3.1纳税筹划的风险 16
2.3.2纳税筹划风险的控制 18
第三章 吉林市xx绝缘材料有限公司纳税现状及原因分析 20
3.1吉林市xx绝缘材料有限公司简介和纳税现状 20
3.1.1吉林市xx绝缘材料有限公司简介 20
3.2、吉林市xx绝缘材料有限公司纳税现状 20
3.3吉林市xx绝缘材料有限公司涉税方面存在的问题 24
第四章 吉林市xx绝缘材料有限公司纳税筹划的措施 26
4.1.吉林市xx绝缘材料有限公司的纳税筹划 26
4.1.1 公司销售网点增值税纳税义务人选择的纳税筹划 26
4.1.2 运输方式的纳税筹划 28
4.2生产经营决策方面的纳税筹划 30
4.2.1采购定价的纳税筹划 30
4.2.2企业闲置资产的纳税筹划 31
4.3财务管理决策方面的纳税筹划 33
五、结束语 34
六、参 考 文 献 35
随着我国税收征管体制的不断改革和完善,企业已被推向了全面税收约束下的市场竞争环境.越来越多的企业正努力通过合法的途径寻求低税负、高效益的精英理财方案，为此税收筹划应运而生，并成为近期企业财务管理领域中的热门话题。近30年来，西方国家对税收筹划几乎家喻户晓，而在我国则是一个新的知识领域，内容体系尚不成熟，只是近几年才逐渐被人们所认识、了解、实践和关注。中小企业在我国总量大，获利能力小，又不可缺少，生存环境不容乐观。特别是生产型中小企业，税负相当严重。中小企业的重要性和难于生存的现状，应该引起社会特别是学术界更多地关心，给他们提供更多的纳税筹划选择方案，正确认识税收筹划以及在实践中合理运用，是当前亟待解决和研究的重要课题。
纳税筹划可以使企业充分利用国家税收政策争取最大限度的税收利益;促进企业合理安排经营理财活动,以实现企业价值最大化的目标;规避企业的涉税风险.纳税筹划作为一项涉税理财活动,是企业财务决策的一项重要责任. 由于纳税筹划的内容是多方面的，纳税筹划的领域十分广泛，具体的筹划方法不胜枚举，本文立足吉林市xx绝缘材料有限公司纳税筹划起步较晚、纳税人对纳税筹划的实践过程比较缓慢的现实,深刻分析了吉林市xx绝缘材料有限公司纳税筹划目前存在的问题,提出对规范和发展我国纳税筹划的建议.
[关键词]中小企业、纳税筹划、财务管理
ABSTRACT
Along with the constant reform and improve the tax collection system,the enterprise has been constrained to a comprehensive rax competition in the market environment.More and more enterprises are trying through legal channels to seek a low tax burden and highly effective financial management,tax planning this emerged,and in recent times has become a hot topic in the fied of financial management.Content system is not yet mature,but in recent years has gradually understood by the people,understand,practice and concern. In our country there is huge number of medium and small size enterprises,with less profit ability,indispensability and poor survival condition.Especially,the medium and small size manufacturing enterprises suffer heavy tax burden.The society,particularly,the academic circles should care the importance of medium and small size enterprises and their hard condition of survival,providing them more choice for tax planning,the enterprises pay taxes as a correct understanding of tax planning and reasonable use in practice,and research is the need to resolve important issues.
Corporate tax planning can make full use of the state's tax policy for the maximum tax benefit; reasonable arrangements to promote the activities of business management in order to achieve the goal of maximizing enterprise value; to avoid tax-related business risks. Tax planning activities as a tax-related financial management , is an important financial decision-making responsibility. as a result of tax planning is multi-faceted areas of tax planning is very extensive and too numerous to mention specific planning methods, the paper-based insulation materials Co., Ltd., Jilin City Tengda late start tax planning taxpayers on tax planning practice the reality of the process is relatively slow, profound analysis of the Jilin City Insulation Materials Co., Ltd. Tengda existing tax planning issues for the development of norms and tax planning suggestions.
Key words: Financial Manageme、Medium and Small Enierprisnt、Corporate tax planning
目录
第一章 绪 论 5
1.1选题背景介绍 5
1.2研究现状 6
1.2.1、国外研究动态 6
1.2.2国内研究动态 7
1.3论文研究目的、意义及方法 8
1.3.1研究目的 8
1.3.2研究意义 8
1.3.3.研究方法 9
第二章 纳税筹划基本理论 10
2.1纳税筹划的内涵 10
2.2纳税筹划的基本原理及技术 11
2.2.1纳税筹划基本原理纳税筹划最重要的原理是节税原理。 11
2.2.2税收筹划技术 13
2.3纳税筹划的风险及控制 16
2.3.1纳税筹划的风险 16
2.3.2纳税筹划风险的控制 18
第三章 吉林市xx绝缘材料有限公司纳税现状及原因分析 20
3.1吉林市xx绝缘材料有限公司简介和纳税现状 20
3.1.1吉林市xx绝缘材料有限公司简介 20
3.2、吉林市xx绝缘材料有限公司纳税现状 20
3.3吉林市xx绝缘材料有限公司涉税方面存在的问题 24
第四章 吉林市xx绝缘材料有限公司纳税筹划的措施 26
4.1.吉林市xx绝缘材料有限公司的纳税筹划 26
4.1.1 公司销售网点增值税纳税义务人选择的纳税筹划 26
4.1.2 运输方式的纳税筹划 28
4.2生产经营决策方面的纳税筹划 30
4.2.1采购定价的纳税筹划 30
4.2.2企业闲置资产的纳税筹划 31
4.3财务管理决策方面的纳税筹划 33
五、结束语 34
六、参 考 文 献 35
