迅达集团公司税务筹划实务研究(40页).rar
迅达集团公司税务筹划实务研究(40页),中文摘要税务筹划不同于避税，更不是偷税、逃税和骗税。税务筹划是企业在政府的税收政策导向下，利用国家赋予纳税人的税收优惠权利，在不违背国家法律法规，不违背国家立法精神的前提下，对企业自身的涉税活动进行科学合理的安排，以达到纳税最优化即税后收益极大化的目标而采取的税务决策行为。税务筹划是纳税人纳税意识提高的必然结果和具体表...
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中文摘要
税务筹划不同于避税，更不是偷税、逃税和骗税。税务筹划是企业在政府的
税收政策导向下，利用国家赋予纳税人的税收优惠权利，在不违背国家法律法规，
不违背国家立法精神的前提下，对企业自身的涉税活动进行科学合理的安排，以
达到纳税最优化即税后收益极大化的目标而采取的税务决策行为。税务筹划是纳
税人纳税意识提高的必然结果和具体表现，是维护纳税人自身合法权益的重要组
成部分，是受国家法律鼓励、提倡和保护的。合理的税务筹划对企业的经营发展
有着重要的作用。
作为一名基层税务工作者，笔者在对迅达集团公司较长时间的税务管理工作
中，发现该公司在纳税管理方面存在着重大的缺陷和问题，认为有必要以该公司
为对象进行税务筹划实务研究，期望为该公司进行税务筹划实务操作提供一些借
鉴。
本文遵循提出问题、分析问题、解决问题的逻辑思路，考察了迅达集团公司
税务筹划方面的现状，剖析了该公司在涉税管理上存在的问题，运用先进的税务
筹划理论，从组织形式、生产经营、财务管理、人力资源管理四个方面，对该企
业的涉税事务进行了全面的筹划，并在此基础上提出了调整组织机构、做好财务
工作、规范生产经营、重视人力资源成本等具体工作措施，对比企业实施税务筹
划前后的整体税负情况，认为达到了研究的预期效果。
关键词:税务筹划;纳税;分析
一迅达集团公司涉税现状·························································...……1
(一)迅达集团公司生产经营概况·············································……1
(二)公司涉及的主要税种及税率·············································……2
(三)近三年集团公司税款解缴情况··········································……4
二、集团公司涉税方面存在的问题···················································……6
(一)纳税观念落后·······························································……6
(二)缺乏整体筹划···························································....……7
(三)财务人员综合素质较低···················································……7
三、迅达集团公司的税务筹划·························································……8
(一)组织形式决策方面的税务筹划··········································……9
(二)生产经营决策方面的税务筹划··········································……17
(三)财务管理决策方面的税务筹划··········································……23
(四)人力资源管理决策方面的税务筹划····································……27
四、迅达集团公司税务筹划的实施················································……31
(一)调整组织机构·······························································……31
(二)作好日常财务工作·························································……31
(三)规范生产经营活动·························································……犯
(四)重视人力资源成本·························································……犯
五、实施的预期效果·······························································……33
参考文献·················································································……35
后记·······················································································……36
税务筹划不同于避税，更不是偷税、逃税和骗税。税务筹划是企业在政府的
税收政策导向下，利用国家赋予纳税人的税收优惠权利，在不违背国家法律法规，
不违背国家立法精神的前提下，对企业自身的涉税活动进行科学合理的安排，以
达到纳税最优化即税后收益极大化的目标而采取的税务决策行为。税务筹划是纳
税人纳税意识提高的必然结果和具体表现，是维护纳税人自身合法权益的重要组
成部分，是受国家法律鼓励、提倡和保护的。合理的税务筹划对企业的经营发展
有着重要的作用。
作为一名基层税务工作者，笔者在对迅达集团公司较长时间的税务管理工作
中，发现该公司在纳税管理方面存在着重大的缺陷和问题，认为有必要以该公司
为对象进行税务筹划实务研究，期望为该公司进行税务筹划实务操作提供一些借
鉴。
本文遵循提出问题、分析问题、解决问题的逻辑思路，考察了迅达集团公司
税务筹划方面的现状，剖析了该公司在涉税管理上存在的问题，运用先进的税务
筹划理论，从组织形式、生产经营、财务管理、人力资源管理四个方面，对该企
业的涉税事务进行了全面的筹划，并在此基础上提出了调整组织机构、做好财务
工作、规范生产经营、重视人力资源成本等具体工作措施，对比企业实施税务筹
划前后的整体税负情况，认为达到了研究的预期效果。
关键词:税务筹划;纳税;分析
一迅达集团公司涉税现状·························································...……1
(一)迅达集团公司生产经营概况·············································……1
(二)公司涉及的主要税种及税率·············································……2
(三)近三年集团公司税款解缴情况··········································……4
二、集团公司涉税方面存在的问题···················································……6
(一)纳税观念落后·······························································……6
(二)缺乏整体筹划···························································....……7
(三)财务人员综合素质较低···················································……7
三、迅达集团公司的税务筹划·························································……8
(一)组织形式决策方面的税务筹划··········································……9
(二)生产经营决策方面的税务筹划··········································……17
(三)财务管理决策方面的税务筹划··········································……23
(四)人力资源管理决策方面的税务筹划····································……27
四、迅达集团公司税务筹划的实施················································……31
(一)调整组织机构·······························································……31
(二)作好日常财务工作·························································……31
(三)规范生产经营活动·························································……犯
(四)重视人力资源成本·························································……犯
五、实施的预期效果·······························································……33
参考文献·················································································……35
后记·······················································································……36
