税务筹划毕业论文

对XX公司的纳税筹划

院系名称 姓 名 学 号 专 业 指导教师

2013年5月10日

摘 要

随着社会主义市场经济的进一步发展，特别是中国在世界的经济地位日益上升的今天，税收在企业经济生活及决策中的地位越来越重要，税收筹划作为其最重要的部分已经成为越来越多企业关注的焦点，各企业对税收筹划的需求也日益增多。

本文从企业如何在目前我国税务制度下进行纳税筹划的角度，并以灵宝市金源矿业股份公司为例，提出企业应该采取的纳税筹划方法。采用文献研究和实地调查等方法进行研究。通过文献研究，提出企业在实际经营活动中的纳税筹划；结合实地调查，说明纳税筹划对企业的影响。本文针对国有资源型企业生产经营过程中各个环节的纳税活动进行分析，并提出合理化纳税筹划的思路与技巧。

关键词：纳税筹划;节税;生产经营

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Abstract

With the further development of the socialist market economy, especially China's economic status in the world of today's rising, tax and enterprises in economic life and decision-making status and more important, the tax planning as the most important part of more and more enterprises have become the focus of the enterprises, increasing demand for tax planning.

This article from the enterprise how to in the current tax system tax planning point of view, and in the city of Lingbao Jin Yuan Mining Co. Ltd as an example, introduces tax planning methods should be taken by enterprises. Using the literature research and field investigation method to study. Through literature research, proposed the enterprise in the actual business activities of tax planning; tax planning based on the field investigation, that impact on the enterprise. In view of all aspects of production and operation of state-owned resource-based enterprises in the process of tax activities is analyzed in this paper, and put forward reasonable tax planning ideas and skills.

Keywords: tax planning,tax saving,the production and business operation

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目 录

1引言 ....................................................................1 2税务筹划的基本理论 ......................................................1

2.1税务筹划的概念与意义 ...............................................1 2.2税务筹划的原理、原则与特点 .........................................1 2.3税务筹划的方法与应用 ...............................................2 3企业在采购过程中的纳税筹划 ..............................................2

3.1企业运输费用的税务筹划 .............................................2 3.2采购合同的税务筹划 .................................................3 4企业在生产过程中的纳税筹划 ..............................................3

4.1存货计价方法的税务筹划 .............................................3 4.2固定资产折旧方法的税务筹划 .........................................4 4.3费用分摊的税务筹划 .................................................5 5企业销售过程中的纳税筹划 ................................................6

5.1折扣销售 ...........................................................6 5.2涉及供货成本的税务筹划 .............................................6 5.3结算方式的税务筹划 .................................................6 6企业职工薪酬的税务筹划 ..................................................7

6.1职工收入设计尽可能福利化 ...........................................7 6.2全年一次性奖金的税务筹划 ...........................................7 结论 ......................................................................8 参考文献 ..................................................................9 致谢 .....................................................................10

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