七台河市xx选煤有限责任公司税收筹划分析毕业论文.doc
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七台河市xx选煤有限责任公司税收筹划分析毕业论文,摘要随着我国加入wto和市场经济的发展,中国经济市场进一步开放,企业面临着更加复杂多变的市场环境,成为独立自主、自负盈亏的市场经营主体,企业的竞争越来越激烈。因此,如何提高企业的市场竞争能力和获利能力,实现现代企业的财务管理目标:即价值最大化,成为企业首要考虑的问题。纳税筹划是纳税人依据所涉及的现行税法,遵循税收国际贯...
内容介绍
此文档由会员 白痴学东西 发布
摘要
随着我国加入WTO和市场经济的发展,中国经济市场进一步开放,企业面临着更加复杂多变的市场环境,成为独立自主、自负盈亏的市场经营主体,企业的竞争越来越激烈。因此,如何提高企业的市场竞争能力和获利能力,实现现代企业的财务管理目标:即价值最大化,成为企业首要考虑的问题。
纳税筹划是纳税人依据所涉及的现行税法,遵循税收国际贯例,在不违法的前提下,对企业涉税事项进行的通过减轻税负、旨在实现企业税后收益最大化的谋划、对策与安排的理财活动。随着我国市场经济的不断发展,税收制度的进一步完善和税收法制进程的加快,税收筹划将成为纳税人维护自身合法权益的手段,成为企业理财和经营活动中不可或缺的部分。
本文说明了税收筹划的目的、意义及基础理论。论述了税收筹划的涵义和特征，阐述了国内外税收筹划的发展状况，介绍了税收筹划的方法并提出了企业税收筹划的基本思路。最后结合黑龙江省七台河xx选煤厂的实例情况，对其进行分析，找出企业在税收筹划中存在的问题，并根据企业相应的问题设计了相应的税收筹划方案，以期待对提高企业的业绩有所帮助。
关键词 税收筹划 煤炭企业 市场经济
Abstract
The economy market of China will further open up by the time of its accession to the WTO and the development of market economy, Enterprises are facing a more complex and ever-changing market environment and becoming a main independent and self-financing market operators the competition of this market has became increasingly fierce .So ,how to boost competitiveness and profitability of the enterprises and achieve financial management objectives and profitability of the enterprises and achieve financial management objectives of a modern enterprise become the primary issues .The objective is Maximize value.
TaxPaying Planning refers to the Practice of the tax payers, financing Planning, counter measure and arrangement to involved tax Proceedings via reducing the tax burden according to the actual taxation system aiming at achieving the maximum income after the tax .It is on going on the promise of legality and following the international revenue usual practice. Along with the development of the Chinese market Economy System ,the improvement of the tax regulations and the optimization of the tax systems ,tax paying planning will be a measure for the tax payers to maintain their legal rights and interests and be the indispensable part of the enterprise financing and management.
The dissertation expounds the purpose, meaning, correlative basic theory of tax planning and tax planning’s definitions, characteristics and expatiates tax planning’s development at home and abroad. In succession, it introduces methods of tax planning and provides the basic thoughts of how to make tax planning for corporations. At last, as HeiLongJiang TaoShan Coal Mine for example, to analysis companies in tax planning in the existing problems, and in accordance with the corresponding issue of corporation design the corresponding tax planning programme to look forward to enhancing the enterprises Performance help.
Key words tax planning；coal corporations；marketing bussiness
目录
1．绪论
1.1选题背景介绍
1.2国内外研究现状
1.2.1国外研究现状
1.2.2国内研究现状
1.3税收筹划的目的与意义
1.3.1 税收筹划的目的
1.3.2 税收筹划的意义
2．税收筹划基本理论
2.1 税收筹划概述
2.1.1税收筹划的概念
2.1.2税收筹划与偷税漏税的区别
2.1.3税收筹划内容
2.1.4税收筹划原则
2.2税收筹划的方法
2.3 煤炭企业税收筹划
2.3.1我国煤炭企业税制简述
2.3.2煤炭企业增值税征收现状
3.3.3其他税费存在的问题
3．七台河市xx选煤有限责任公司税收筹划分析
3.1七台河市xx选煤有限责任公司基本概况
3.2七台河市xx选煤有限责任公司税收筹划概况
4．七台河市xx选煤有限责任公司税收筹划的方案设计
4.1增值税与营业税的筹划
4.2利用税收优惠进行的税收筹划
4.3企业所得税的筹划
4.4资源税的筹划资源税
5．xx选煤在税收筹划中应注意的问题
5.1筹资过程中税收筹划的不足
5.2投资过程中税收筹划的不足
5.3经营过程中税收筹划的不足
6.2.1 必须及时了解税收法律、法规进行税收筹划
6.2.2 从总体上系统地对xx选煤进行思考
6.2.3 对xx选煤的税收筹划要依于财务决策而定
6.2.4税收筹划时应该考虑货币的时间价值
6.2.5税收筹划应在纳税义务发生之前进行
7.总结
参考文献
致谢
后记
随着我国加入WTO和市场经济的发展,中国经济市场进一步开放,企业面临着更加复杂多变的市场环境,成为独立自主、自负盈亏的市场经营主体,企业的竞争越来越激烈。因此,如何提高企业的市场竞争能力和获利能力,实现现代企业的财务管理目标:即价值最大化,成为企业首要考虑的问题。
纳税筹划是纳税人依据所涉及的现行税法,遵循税收国际贯例,在不违法的前提下,对企业涉税事项进行的通过减轻税负、旨在实现企业税后收益最大化的谋划、对策与安排的理财活动。随着我国市场经济的不断发展,税收制度的进一步完善和税收法制进程的加快,税收筹划将成为纳税人维护自身合法权益的手段,成为企业理财和经营活动中不可或缺的部分。
本文说明了税收筹划的目的、意义及基础理论。论述了税收筹划的涵义和特征，阐述了国内外税收筹划的发展状况，介绍了税收筹划的方法并提出了企业税收筹划的基本思路。最后结合黑龙江省七台河xx选煤厂的实例情况，对其进行分析，找出企业在税收筹划中存在的问题，并根据企业相应的问题设计了相应的税收筹划方案，以期待对提高企业的业绩有所帮助。
关键词 税收筹划 煤炭企业 市场经济
Abstract
The economy market of China will further open up by the time of its accession to the WTO and the development of market economy, Enterprises are facing a more complex and ever-changing market environment and becoming a main independent and self-financing market operators the competition of this market has became increasingly fierce .So ,how to boost competitiveness and profitability of the enterprises and achieve financial management objectives and profitability of the enterprises and achieve financial management objectives of a modern enterprise become the primary issues .The objective is Maximize value.
TaxPaying Planning refers to the Practice of the tax payers, financing Planning, counter measure and arrangement to involved tax Proceedings via reducing the tax burden according to the actual taxation system aiming at achieving the maximum income after the tax .It is on going on the promise of legality and following the international revenue usual practice. Along with the development of the Chinese market Economy System ,the improvement of the tax regulations and the optimization of the tax systems ,tax paying planning will be a measure for the tax payers to maintain their legal rights and interests and be the indispensable part of the enterprise financing and management.
The dissertation expounds the purpose, meaning, correlative basic theory of tax planning and tax planning’s definitions, characteristics and expatiates tax planning’s development at home and abroad. In succession, it introduces methods of tax planning and provides the basic thoughts of how to make tax planning for corporations. At last, as HeiLongJiang TaoShan Coal Mine for example, to analysis companies in tax planning in the existing problems, and in accordance with the corresponding issue of corporation design the corresponding tax planning programme to look forward to enhancing the enterprises Performance help.
Key words tax planning；coal corporations；marketing bussiness
目录
1．绪论
1.1选题背景介绍
1.2国内外研究现状
1.2.1国外研究现状
1.2.2国内研究现状
1.3税收筹划的目的与意义
1.3.1 税收筹划的目的
1.3.2 税收筹划的意义
2．税收筹划基本理论
2.1 税收筹划概述
2.1.1税收筹划的概念
2.1.2税收筹划与偷税漏税的区别
2.1.3税收筹划内容
2.1.4税收筹划原则
2.2税收筹划的方法
2.3 煤炭企业税收筹划
2.3.1我国煤炭企业税制简述
2.3.2煤炭企业增值税征收现状
3.3.3其他税费存在的问题
3．七台河市xx选煤有限责任公司税收筹划分析
3.1七台河市xx选煤有限责任公司基本概况
3.2七台河市xx选煤有限责任公司税收筹划概况
4．七台河市xx选煤有限责任公司税收筹划的方案设计
4.1增值税与营业税的筹划
4.2利用税收优惠进行的税收筹划
4.3企业所得税的筹划
4.4资源税的筹划资源税
5．xx选煤在税收筹划中应注意的问题
5.1筹资过程中税收筹划的不足
5.2投资过程中税收筹划的不足
5.3经营过程中税收筹划的不足
6.2.1 必须及时了解税收法律、法规进行税收筹划
6.2.2 从总体上系统地对xx选煤进行思考
6.2.3 对xx选煤的税收筹划要依于财务决策而定
6.2.4税收筹划时应该考虑货币的时间价值
6.2.5税收筹划应在纳税义务发生之前进行
7.总结
参考文献
致谢
后记
