中小企业所得税税收筹划方案研究-以MN公司为例(硕士)(论文37000字)
Research on income tax planning of small and medium-sized enterprises
摘 要
随着世界经济一体化的形成和中国市场经济的不断发展，中小企业在中国经济和社会中发挥了极其重要的作用，在增加就业、促进经济发展和科技创新、维持社会和谐稳定等方面扮演了不可替代的角色。不过，在当今日益激烈的市场竞争中，中小企业与国有企业，大型企业和上市公司相比存在内在的不足。故而，中小企业要想在日趋白热化的竞争中百战不殆，就必须加强管理机制在企业内部的落实，降低各项成本，提高经济效益。提高市场竞争力的方法有很多，其中之一就是税收筹划。因为企业所得税是每个企业务必缴纳的税负压力较大的首要税种，并且企业所得税和其余的税种相比有很大的操作余地，企业所得税的合理合法的规划，对减少企业的税负、削减企业的成本、提高企业的税后利润、增强企业的市场竞争力有着明显的成效。于是，企业所得税的税收筹划愈来愈受到人们的普遍关注。
在2008年，面对新形势下的社会经济关系，《企业所得税暂行条例》和《外商投资企业和外国企业所得税法》进行了合并，对原企业所得税制度及相关政策进行了规模庞大的修改，新税法的实施对推动经济增长方式转变和产业结构升级，提高企业国际竞争力，加强税收征管管理意义非凡。本文以中国新的企业所得税法为基调，将企业所得税税收筹划作为主线，第一章和第二章从税收筹划的背景和基本理论开始，第三章研究了我国目前企业所得税法的主要内容及政策重点，归纳了企业所得税税收筹划要领。在此基础上，本文在第四章、第五章以MN公司为实例，分析企业内外环境和经营状况，准确定位税收筹划目标，说明企业所得税筹划技术方法在MN公司中的实际应用。
关键词：企业所得税 中小企业 税收筹划
Abstract
With the continuous development of world economic integration and market economy Chinese, small and medium-sized enterprises play a very important role in the economic and social Chinese, in increasing employment, promoting economic development and technological innovation, maintain social harmony and stability and other aspects played an irreplaceable role. However, in today's increasingly fierce market competition, small and medium enterprises have inherent shortcomings compared with state-owned enterprises, large enterprises and listed companies. Therefore, the small and medium-sized enterprises want to win in the increasingly intense competition, we must strengthen the implementation of management mechanism in the enterprise, reduce the cost, improve economic efficiency. There are many ways to improve the competitiveness of the market, one of which is tax planning. Because the corporate income tax is every enterprise must pay the tax pressure and primary tax, corporate income tax and other taxes compared to the operating room for a large, enterprise income tax reasonable planning, to reduce the corporate tax burden, reduce the cost of the enterprise, improve the enterprise's profit after tax, enhance the enterprise market the competitiveness has obvious effect. As a result, the tax planning of enterprise income tax has been paid more and more attention.
In 2008, in the face of social and economic relations under the new situation, the "Provisional Regulations on enterprise income tax" and "foreign investment enterprise and foreign enterprise income tax law" were merged, the original enterprise income tax system and related policies for the large scale changes, upgrade the implementation of the new tax law on the promotion of economic growth and industrial structure and improve the international competitiveness of enterprises, strengthen the management of tax collection and management of extraordinary significance. In this paper, China new enterprise income tax law for the tone, the enterprise income tax planning as the main line, the first chapter and the second chapter starts from the background of tax planning and the basic theory, the third chapter studies the main content of the enterprise income tax law and policy focus at present in our country, summarizes the essentials of the enterprise income tax planning. On this basis, in the fourth and fifth chapters, taking MN company as an example, this paper analyzes the internal and external environment and business status of enterprises, and accurately sets the objectives of tax planning, and illustrates the practical application of enterprise income tax planning technology in MN company.
Key words: Corporate Income Tax Small and Medium-sized Enterprises Tax Planning
目 录
第一章 绪论 1
1.1研究的背景、意义 1
1.1.1研究的背景 1
1.1.2研究的意义 2
1.2相关文献综述 3
1.2.1国外的相关研究 3
1.2.2国内的相关研究 4
1.3研究的目的、方法 5
1.3.1研究的目的 5
1.3.2研究的方法 6
1.4本文的研究内容和论文框架 7
1.4.1本文的研究内容 7
1.4.2本文的研究框架 7
第二章 税收筹划的基本理论 8
2.1税收筹划的理论基础 8
2.1.1税收筹划的概念 8
2.1.2税收筹划的特点 10
2.2税收筹划应把握的基本原则 11
2.3税收筹划的方法、步骤 12
2.3.1税收筹划的方法 12
2.3.2税收筹划的步骤 13
第三章 企业所得税税收筹划理论分析 15
3.1 企业所得税税收筹划的必要性与可行性 15
3.1.1 企业所得税税收筹划的必要性 15
3.1.2 企业所得税税收筹划的可行性 16
3.2 企业所得税税收筹划的技术方法 16
3.2.1 合理选择企业组织形式 16
3.2.2 合理利用税率差异 17
3.2.3 恰当运用固定资产折扣 19
3.2.4 充分利用税收优惠政策 19
第四章 MN中小企业企业所得税税收筹划现状分析 20
4.1 中小企业经营现状 20
4.2 MN公司经营概况 21
4.3 MN 公司纳税环境分析 23
4.3.1 MN公司的外部环境分析 23
4.3.2 MN公司的内部环境分析 24
4.4 MN公司税收筹划目标分析 25
4.4.1 降低税收筹划风险 26
4.4.2 获取资金时间价值 26
4.4.3 降低企业税收负担 26
4.5 MN公司税收情况分析 26
4.5.1 MN公司企业所得税缴纳情况 27
4.5.2 MN公司适用税收优惠政策 27
第五章 MN公司企业所得税税收筹划方案设计 29
5.1 MN公司企业所得税税收筹划存在的问题 29
5.1.1 总体层面-对税收筹划缺乏科学认识 29
5.1.2 具体层面-没有建立税收筹划部门和正确的流程 30
5.2 MN公司收入的税收筹划 30
5.2.1 高新技术企业筹划 30
5.2.2 资源综合利用筹划 32
5.2.3 国债利息收入筹划 32
5.2.4 延期确认收入筹划 32
5.3 MN公司费用的税收筹划 33
5.3.1 研究开发费的税收筹划 34
5.3.2 工资薪金的税收筹划 35
5.3.3 业务招待费的税收筹划 36
5.3.4 捐赠支出的税收筹划 36
5.4 MN公司固定资产的税收筹划 37
第六章 结论与展望 40
6.1 对做好中小企业税收筹划工作的建议 40
6.2 有待进一步研究的问题 42
参考文献 43
致谢 45 |
