当前，新能源汽车产业发展有效缓解对石油战略资源的依赖，有效减少汽 车尾气排放对环境造成的污染，有利于顺应经济、环境、生态的协同发展。而 进行新能源汽车企业税收筹划研究，指导新能源汽车企业合理进行税收筹划， 充分利用税收优惠政策，对于促进新能源汽车企业的发展尤为重要。 税收成本是企业成本的一部分，税收筹划有利于降低企业成本，因此，税 收筹划是企业管理战略的重要组成部分。本文从税收筹划角度出发，以有效税 收筹划理论的目标和方法，指导企业进行税收筹划。以新能源汽车 Y 公司为研 究对象，介绍了 Y 公司发展现状和涉税现状，以该企业缴纳的两大税种——增 值税和企业所得税为研究重点，分析 Y 公司实际税负率，发现目前存在的税收 管理问题，运用 SWOT 分析法提出 Y 公司税务筹划的战略定位，提出优化应税 策略的建议，并对税收筹划的有效性进行分析，以便于 Y 公司更充分的享受税 收优惠，有效促进 Y公司发展。 Y 公司在新能源汽车行业中具有一定的代表性，本文的研究价值不仅在于 为 Y 公司优化应税策略提出合理性建议，同时对新能源汽车行业的其他企业也 具有一定的参考价值。 关键词：新能源汽车，税收筹划战略，有效税收筹划，实际税负率Abstract At present, the development of the new energy vehicle industry would effectively relieve the dependence on strategic petroleum resources, validly reduce the environmental pollution caused by vehicle exhaust emission and help it to conform to the synergetic development of economy, environment and ecology. However, as for the development of new energy vehicle enterprises, it is important to make researches on tax planning and guide new energy vehicle enterprises to make full use of preferential tax policies by optimizing tax revenue management. The cost of tax is part of the cost of business, and tax planning is beneficial to reduce enterprise cost. Tax planning is an important part of enterprise management strategy. From the perspective of tax planning, this paper guides enterprises to conduct tax planning with the objective and method of effective tax planning theory.With the case of company Y, this paper understood the development status, analyzed the actual tax burden rate, focusing on the two major taxes paid by the enterprise -- value-added tax and enterprise income tax, pointed out the existing problems in the current tax administration, put forward the strategic positioning of tax planning of Y company with SWOT analysis, put forward suggestions on optimizing taxable strategy which could effectively promote the development of Y company of new energy, and analyzed the effectiveness of tax planning. Company Y is representative in the new energy automobile industry to some extent. The research value of this paper is not only to put forward reasonable suggestions for optimizing taxable strategy of Y company, but also to other enterprises in the new energy automobile industry has certain reference value. Keyword:new energy vehicles, tax planning strategy , effective tax planning, actual tax burden rate目录 第 1 章 绪论........................................................................................................................................1 1.1 选题依据与研究意义.......................................................................................................... 1 1.1.1 选题依据...................................................................................................................1 1.1.2 研究意义...................................................................................................................2 1.2 文献综述...............................................................................................................................4 1.2.1 国外研究现状...........................................................................................................4 1.2.2 国内研究现状...........................................................................................................5 1.2.3 文献综述评论...........................................................................................................8 1.3 研究内容...............................................................................................................................8 1.4 技术路线...............................................................................................................................9 第 2 章 税收筹划的理论与方法......................................................................................................10 2.1 税收筹划的理论................................................................................................................ 10 2.2 税收筹划的方法................................................................................................................ 11 2.2.1 战略税务筹划模型.................................................................................................11 2.2.2 SWOT 分析法.........................................................................................................12 2.2.3 实际税负率.............................................................................................................13 2.2.4 税收筹划有效性评价.............................................................................................14 第 3 章 新能源汽车 Y 公司发展现状和涉税分析.........................................................................17 3.1 中国新能源汽车的税收优惠政策概览............................................................................17 3.2 Y公司发展现状.................................................................................................................20 3.2.1 Y 公司产业布局现状.............................................................................................21 3.2.2 Y 公司产品现状.....................................................................................................22 3.2.3 Y 公司研发现状.....................................................................................................23 3.3 Y公司涉税现状分析.........................................................................................................23 3.3.1 Y 公司涉及的税种和税率.....................................................................................24 3.3.2 Y 公司的实际税负率分析.....................................................................................25 3.4 Y公司税收管理中存在的问题.........................................................................................27 3.4.1 进项抵扣不足，采购环节缺乏管理.....................................................................27 3.4.2 所得税税率高，公司设立缺乏设计.....................................................................27 3.4.3 研发加计扣除费用少，研发活动缺乏管理.........................................................28 3.5 Y公司税收筹划的战略定位.............................................................................................28 第 4 章 Y公司税收筹划的建议......................................................................................................30 4.1 加强采购管理，降低增值税税负....................................................................................304.2 分立高新技术公司，降低企业所得税税负....................................................................30 4.3 提高研发活动管理，降低企业所得税税负....................................................................31 第 5 章 Y公司税收筹划的有效性评价..........................................................................................32 5.1 Y公司税收筹划的合法性评价.........................................................................................32 5.2 Y公司税收筹划的有效性评价.........................................................................................32 5.2.1 优化 Y 公司增值税的有效性分析........................................................................32 5.2.2 优化 Y 公司企业所得税的有效性分析................................................................33 5.2.3 完善税收筹划后对 Y 公司的影响........................................................................34 第 6 章 结论......................................................................................................................................36 致谢...................................................................................................................................................37