摘要
本文從某企業的實際情況出發,針對某企業現在的業務所涉及到的相關稅種,包括增值稅、營業稅、個人所得稅、土地增值稅等;所涉及到的相關稅費,包括城市建設維護費、教育費附加、地方教育費附加等,對企業的不同業務進行相關的納稅籌劃的分析和研究,並充分考慮到各種可能的相關稅種及可能造成的影響,對具體問題進行具體分析,通過對企業納稅籌劃問題的研究以實現企業價值最大化的財務管理目標。
本文第一部分介紹了選題背景,即國家稅收法律正在逐步發展完善,企業要想生存發展就必須進行合理的納稅籌劃。本文第二部分從澄清企業納稅籌劃的概念入手探討了企業納稅籌劃的確切內涵,對有關的概念進行了簡單分析:企業納稅籌劃與避稅逃稅、納稅籌劃與稅收籌劃和稅務籌劃的區別,通過分析它們的'不同進一步明確了企業納稅籌劃的含義爲本文的研究奠定了科學的基礎。然後,本文介紹了企業納稅籌劃的目的和進行企業納稅籌劃的一些具體方法。本文第三部分介紹了某企業的納稅籌劃的現狀,指出某企業進行納稅籌劃的必要性。本文第四部分針對某企業的納稅籌劃現狀,分別從三個方面進行了企業納稅籌劃的分析,即營業稅改增值稅、個人所得稅和土地增值稅,通過對它們的納稅籌劃分析進而分析了它們對企業的現金流量,對企業的利潤和企業的發展都將產生的影響,接着文章分析了企業納稅籌劃存在的風險,並提出了相對應的風險控制方法。綜上所述,本文在第五部分得出結論:在競爭日益激烈的今天,企業一定要重視納稅籌劃,無論對企業還是對國家都是很有益處的。
關鍵詞:某企業;營業稅改增值稅;個人所得稅;土地增值稅;納稅籌劃
ABSTRACT
In this paper, from the actual situation of an enterprise, the related taxes of anenterprise^ business now involved, including value-added tax, business tax,personalincome tax, land value-added tax; tax involved, including the city construction andmaintenance costs, surcharge for education, local educational surcharges, differentbusiness to the analysis and research of tax planning related, and give foil considerationto the impact of taxes related to various possible and may cause,make a concreteanalysis of concrete problems, through tax planning research problems to the enterprisethe enterprise value maximization goal of financial management in order to achieve.
In the first part of tibis paper introduces the background, the national tax law isbeing gradually perfected,tiie enterprise wants to survive must carry on the reasonable taxplaiming. The second part of this paper starts from the concept of tax planning forenterprises to clarify the exact connotation of tax planning, the related concept of a simpleanalysis: business tax planning and avoidance of tax evasion, tax planning and taxplanning and the difference between tax planning, by analyzing their different furtherclarify the tax planning means laid the scientific foundation for the study of tiiis paper.
Then, this paper describes the enterprise tax planning objective and some specificmethods of tax planning in enterprises. The third part of this paper introduces the presentsituation of tax planning of enterprise, points out tiie necessity of enterprise tax planning.
The fourth part of an enterprise's tax planning status, respectively from the three aspectsof Ihe analysis of tax planning in enteiprises,the business tax on the value added tax,personal income tax and land value-added tax,the tax planning analysis and their analysisof the company’s cash flow to them, will have on the profits of enterprises and thedevelopment of the enterprise, then the article analyses the enterprise tax planning risksexist, and put forward the corresponding risk control method. To sum up, in the fifth partof tiiis paper draws tiie conclusion: in today's increasingly competitive, enterprises mustpay attention to tax planning, regardless of the business or the state is good.
Key Words: Some enterprises; Business tax on the value added tax; Personalincome tax; Land value-added tax; Tax planning
目 錄
第1章緒論1
1.1選題背景
1.2國內外研究納稅籌劃問題的現狀
1.3研究納稅籌劃的意義
1.4某企業納稅籌劃問題的研究思路
第2章納稅籌劃的相關研究綜述
2.1納稅籌劃問題研究的相關概念
2.2研究企業納稅籌劃的目的
2.3企業納稅籌劃的方法
第3章某企業納稅籌劃的現狀
3.1某企業的現狀及未來發展規劃
3.2某企業的主要業務所涉及的稅種和稅率
3.3某企業納稅籌劃的現狀分析
第4章某企業納稅籌劃的路徑分析及納稅籌劃的風險管理
4.1針對某企業納稅籌劃的現狀提出相關的對策
4.1.1營業稅改增值稅的納稅籌劃對企業產生的影響及其分析
4.1.2個人所得稅的納稅籌劃對企業產生的影響及其分析
4.1.3 土地增值稅的納稅籌劃對企業產生的影響及其分析
4.2納稅籌劃對企業產生影響的綜合分析
4.3企業納稅籌劃存在的風險
4.4企業納稅籌劃的風險控制
第5章結論與侷限性
5.1主要結論
5.2研究不足
5.3研究展望
參考文獻
致謝