企业纳税筹划案例【四篇精编整理】(2)

关键词：增值税,纳税筹划,企业

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ABSTRACT

Abstract

With the integration of the world economy, global competition is becoming increasingly fierce, especially after China joins the WTO, China's enterprises want to survive in this environment, they must have their own unique competitive advantage, and the formation of competitive advantage mainly rely on lower costs and market segments to obtain various kinds of taxes, as a major expenditure the business cost, has an important influence on the realization of enterprise accounting income and business goals. At the same time, the countries of the world have different policy orientation in economic development and tax policy, there are difference in different regions and between different industries, such as business tax planning to provide a broad space and conditions.

Enterprise as independent accounting, self management, self financing body,in the process to carry out business activities in the concept, self awareness and interests increasingly strong. Enterprises as taxpayers pay tax will increase the cost, ultimately is a loss of enterprises of the vested interest.Make full use of not in violation of tax law and the conditions of various preferential policies of tax, the tax burden to legitimate tax saving way, realize the tax minimization, maximization of after tax profit is effective. Related theories firstly, tax planning issues from the enterprise to analyze, followed by the analysis on the existing problems and Countermeasures in the tax planning, and finally on how to pay, when tax favorable of correlation analysis.At the same time, the use of case analysis based on the Qingdao Haier tax planning to explain the tax planning problems and countermeasures.

Keywords: Value added tax ,Tax planning ,Enterprise

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目录

目 录

1 绪论 .............................................................. 11.1 研究背景，目的和意义 .......................................... 1 1.1.1 研究的背景 ................................................ 1 1.1.2 研究目的与意义 ............................................ 31.2研究思路、研究方法及创新点 .................................... 3 1.2.1 研究思路 .................................................. 3 1.2.2 研究方法及创新点 .......................................... 41.3 论文的结构安排 ................................................ 4

2 纳税筹划概述 ...................................................... 42.1纳税筹划基本理论 .............................................. 5 2.1.1 纳税筹划的含义 ............................................ 5

2.1.2 纳税筹划的特点 2.2纳税筹划的功能 ................................................ 6 2.2.1 提高纳税人的纳税意识 ...................................... 6 2.2.2 提高企业的财务管理水平,实现纳税人财务利益最大化 ........... 6 2.2.3 提高税收征管水平,不断健全和完善税制,增加国家税收 .......... 62.3纳税筹划的原则 ................................................ 72.4.纳税筹划的基本方法 ............................................ 82.5 ......................................... 10 2.5.1 税务筹划有助于纳税人实现经济利益最大化 ................... 10 2.5.2 有利于企业强化纳税意识,实现诚信纳税 ...................... 10 2.5.3 有助于提高企业自身经营管理水平,财务和会计管理水平 ........ 10 2.5.4 有利于完善税制，增加国家税收 ............................. 102.6纳税筹划需要考虑的因素 ....................................... 10 2.6.1企业发展战略 ............................................. 10 2.6.2企业的相关成本 ........................................... 11 2.6.3税务部门的认可 ........................................... 11

3 纳税筹划中存在的问题及其原因分析 ................................. 123.1纳税筹划中存在的问题 ......................................... 12 3.1.1 对纳税筹划涵义认识上的误区 ............................... 12 3.1.2对税收筹划风险的漠视 ..................................... 12 3.1.3税务政策理解不全面,会计政策运用不当 ...................... 13 I