新税法下企业税务筹划研究—增值税纳税筹划研究

论文编号:CW151  论文字数:14012,页数:21

新税法下企业税务筹划研究—增值税纳税筹划研究

摘要
 税收筹划是指纳税人在符合国家法律及税收法规的前提下，按照税收政策法规的导向，事前选择税收利益最大化的纳税方案处理自己的生产、经营和投资、理财活动的一种企业筹划行为。税收筹划方法有针对税法适用范围和纳税义务人进行纳税筹划，针对课税对象进行纳税筹划，针对税率进行纳税筹划针对减免税进行纳税筹划等。对企业纳税筹划方法的研究和探讨有助于实现纳税人财务利益的最大化，有助于提高企业的财务与会计管理水平，提高企业竞争力优化产业结构和资源的优化配置。本文主要通过对新税法下企业增值税的纳税筹划方法的探讨，分析增值税的纳税筹划的相关问题。希望通过本文的探讨，对企业增值税的纳税筹划的实际运用有所裨益。
 
[关键词]增值税 纳税筹划 方法

[论文类型]应用研究型 

Tax planning of enterprise in new tax law - VAT tax planning

ABSTRACT
 Tax planning is a kind of planning behavior to deal with the production, operation, investment and financial management of enterprise in advance of selecting taxpaying scheme of the maximum of tax benefit under the premise of national laws and tax policy. According to the elements of tax law, tax planning can be conducted in accordance with taxpayers, objective of tax and tax ratio, etc. the investigation of tax planning methods contribute to realize the maximization of the taxpayer financial interests, improvement of financial and accounting management level and enhancement of the competitiveness of enterprises to optimize the industrial structure and resources disposition. This paper mainly discusses tax planning method of VAT in new tax law. The relevant issues of tax planning of VAT are analyzed. Hope that the investigation of the paper would benefit to the practical application of tax planning of VAT.

[key words] VAT tax planning method

[paper type] application research

目录
1 绪论 1
1.1 选题背景及意义 1
1.2 国内研究现状 1
2 理论基础 3
2.1 企业税务筹划的涵义与特征 3
2.2 企业税务筹划的方法 3
2.2.1  针对税法适用范围和纳税义务人进行纳税筹划 3
2.2.2 针对课税对象进行纳税筹划 4
2.2.3 针对税率进行纳税筹划 4
2.2.4 针对减免税进行纳税筹划 4
2.3 我国增值税的变化发展历程 4
3  新税法下企业增值税税务筹划 6
3.1 通过选择不同纳税人身份进行纳税筹划 6
3.1.1 利用一般纳税人和小规模纳税人进行筹划 6
3.2 销售方式的税收筹划 9
3.2.1 销售方式 9
3.2.2  筹划方法 10
3.3 进项税额的税收筹划 11
3.3.1 供货方的选择 11
3.3.2 固定资产购进时间的规划 13
3.4 增值税减免税的税收筹 14
3.5  合理利用转让定价来进行纳税筹划 15
4  结束语 16
参考文献 17
致谢 18