發(fā)布時(shí)間：2018-06-06 17:56

  本文選題：稅收籌劃 + 經(jīng)營(yíng)��； 參考：《遼寧大學(xué)》2014年碩士論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的迅速發(fā)展，企業(yè)之間的競(jìng)爭(zhēng)日趨激烈，作為強(qiáng)制征收的稅收對(duì)企業(yè)的凈利潤(rùn)乃至企業(yè)未來的經(jīng)營(yíng)發(fā)展有著很大的影響，因此越來越多的企業(yè)開始意識(shí)到可以將稅收籌劃作為一項(xiàng)有效手段來降低企業(yè)的稅負(fù)。相比于那些單一的獨(dú)立存在的企業(yè)，作為一個(gè)多個(gè)企業(yè)集合的集團(tuán)企業(yè)，其多元化、多層次化、多國(guó)競(jìng)爭(zhēng)的特點(diǎn)使其對(duì)于稅收籌劃的需求尤為迫切。本文即從SH集團(tuán)全局發(fā)展出發(fā)，，立足于為SH集團(tuán)降低稅負(fù)，實(shí)現(xiàn)稅收利潤(rùn)的最大化而做出了一些籌劃活動(dòng)。通過對(duì)生產(chǎn)經(jīng)營(yíng)活動(dòng)以及籌資、投資、企業(yè)合并中等涉稅業(yè)務(wù)的事前籌劃，在合乎稅法規(guī)定的條件下選擇對(duì)SH集團(tuán)最有利的方案以使其獲得最大的稅收利益。 論文以SH集團(tuán)為研究主體，根據(jù)集團(tuán)發(fā)展的未來規(guī)劃，有針對(duì)性的提出了在集團(tuán)的經(jīng)營(yíng)期和產(chǎn)權(quán)重組期所適用的稅收籌劃手段，并通過具體籌劃案例進(jìn)行分析驗(yàn)證。本文首先分析了SH集團(tuán)的基本發(fā)展?fàn)顩r、過去5年的財(cái)務(wù)狀況以及一些涉稅信息。基于這些基本信息，提出SH集團(tuán)稅收籌劃的可行方案，并通過分析比較進(jìn)行選擇，具體包括SH集團(tuán)在經(jīng)營(yíng)期的跨國(guó)經(jīng)營(yíng)控股關(guān)系的選擇、短期資金投資回收方式的選擇、銷售確認(rèn)方式的選擇、固定資產(chǎn)折舊方式的選擇、租賃方式的選擇的稅收籌劃。以及在產(chǎn)權(quán)重組階段關(guān)于企業(yè)合并時(shí)融資方案的選擇和企業(yè)合并稅務(wù)處理方式的選擇的稅收籌劃。接著本文分析了SH集團(tuán)在稅務(wù)籌劃的過程中可能會(huì)出現(xiàn)的風(fēng)險(xiǎn)并給出相應(yīng)的防范對(duì)策。其中SH集團(tuán)稅務(wù)籌劃的實(shí)施風(fēng)險(xiǎn)有：一，外部環(huán)境的快速變化導(dǎo)致稅收籌劃方案的失效；二，追求短期的節(jié)稅效果而忽視風(fēng)險(xiǎn)和長(zhǎng)期收益；三是企業(yè)的財(cái)務(wù)決策者的主觀性引起的預(yù)測(cè)偏差。針對(duì)以上籌劃方案實(shí)施的風(fēng)險(xiǎn)，SH集團(tuán)可以可采取以下措施進(jìn)行控制：一是實(shí)現(xiàn)信息的全面收集與實(shí)時(shí)管理，二是完善稅收籌劃的風(fēng)險(xiǎn)與收益評(píng)估機(jī)制，三是提升內(nèi)部財(cái)務(wù)人員水平或引入專業(yè)機(jī)構(gòu)。 通過本文的研究可以提高SH的經(jīng)營(yíng)管理水平、降低其稅負(fù)水平和涉稅風(fēng)險(xiǎn)、并促進(jìn)集團(tuán)資源的合理配置以及獲得資金的時(shí)間價(jià)值。
[Abstract]:With the rapid development of market economy, the competition between enterprises is becoming more and more fierce. Therefore, more and more enterprises begin to realize that tax planning can be used as an effective means to reduce the tax burden. Compared with those single independent enterprises, as a group of multiple enterprises, the characteristics of diversification, multi-level and multi-country competition make the demand for tax planning especially urgent. Based on the overall development of SH Group, this paper makes some planning activities for SH Group to reduce the tax burden and realize the maximization of tax profits. Through the prior planning of production and business activities as well as financing, investment, and the merger of mid-tax businesses, Under the conditions of tax law, we choose the most favorable scheme for SH Group in order to obtain the maximum tax benefit. This paper takes SH Group as the main body of study, according to the future planning of the development of SH Group. The paper puts forward the suitable tax planning means in the period of group management and property right reorganization, and analyzes and verifies it through concrete planning cases. This paper first analyzes the basic development of SH Group, the financial situation of the past five years and some tax-related information. Based on these basic information, this paper puts forward the feasible scheme of SH Group's tax planning, and through the analysis and comparison, it makes a choice, including the choice of the transnational operation and holding relationship of SH Group in the operating period, the choice of short-term capital investment return mode. The choice of sales confirmation, depreciation of fixed assets and tax planning of leasing. And in the stage of property right reorganization, the tax planning about the choice of financing scheme and tax treatment mode of enterprise merger is discussed. Then this paper analyzes the possible risks in the tax planning process of SH Group and puts forward the corresponding countermeasures. Among them, the implementation risks of SH Group tax planning are as follows: first, the rapid change of the external environment leads to the invalidation of the tax planning scheme; second, the pursuit of short-term tax saving effect and neglect of risk and long-term income; Third, the subjectivity of the financial decision makers of enterprises caused by the bias of prediction. In view of the risk of the implementation of the above planning plan, SH Group can take the following measures to control it: first, to realize the overall collection and real-time management of information; second, to improve the risk and income assessment mechanism of tax planning. The third is to raise the level of internal financial personnel or introduce professional organizations. Through the research of this paper, we can improve the management level of SH, reduce its tax burden level and tax-related risks, and promote the rational allocation of group resources and the time value of obtaining funds.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F326.5;F302.6

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本文編號(hào)：1987609