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MBA毕业论文_MHJ高新区科技型中小企业税收筹划研究-以XZ科技有限公司为例PDF

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文本描述
科学技术是第一生产力,创新是引领发展的第一动力。党的十九届五中全会公报 15次提及创新,在二〇三五年基本实现社会主义现代化远景目标中,要在“关键核 心技术实现重大突破,进入创新型国家前列”。近年来中美贸易摩擦有升级的趋势, 提高我国企业产品的科学技术水平显得更加重要。科技创新有利于助力我国经济实现 高质量发展,国家陆续出台多项支持企业科技创新的利好政策,其中包括支持科技型 中小企业推动科技创新方面的多项财税政策,使得科技型中小企业相比其他中小企业 而言有更大税收筹划的空间。 本文开展XMHJ高新区科技型中小企业税收筹划研究。首先,说明了论文的研究 背景和研究意义,介绍了国内外在税收筹划方面的一些相关文献,特别介绍了中小企 业税收筹划的文献研究情况,并说明了本文的研究思路、研究方法,也对本文的主要 创新点与不足之处进行了说明。其次,介绍了税收筹划的相关理论和方法,包括税收 筹划的概念、特点,科技型中小企业税收筹划的相关理论,税收筹划的常见方法,税 收筹划风险概念及类型等内容。接下来,介绍科技型中小企业的界定标准及特点,总 结科技型中小企业税收筹划的特点,通过调查数据来提炼总结XMHJ高新区科技型中 小企业税收筹划现状。随后,在理论指导实践的基础上,本文重点运用有效税收筹划 理论对XZ科技有限公司开展税收筹划案例分析,案例介绍了XZ科技有限公司的基本 情况,以XZ科技有限公司采购、研发、生产、销售和薪酬分配五个环节为例开展税 收筹划分析,并给出XZ科技有限公司税收筹划的总体评价。紧接着,通过对问卷调 查、个别访谈和案例分析的资料整理,总结提炼XMHJ高新区科技型中小企业税收筹 划存在的六个问题,并给出相应的六点建议,分别是营造重视税收筹划工作的浓厚氛 围、合理设置税收筹划岗位、加强对税收筹划岗位人员的培训力度、提升税收筹划能 力、合理设定税收筹划目标降低税收筹划风险以及优化XMHJ高新区税收筹划环境。 最后是结论与展望。 本文的主要创新点在于理论与实践有机结合,对税收筹划理论进行介绍,并运用 相关理论对一家典型的科技型中小企业进行税收筹划实践分析,为XMHJ高新区科技 型中小企业开展税收筹划提供有益借鉴。 关键词:科技型中小企业,税收筹划,XMHJ高新区 II ResearchonTaxPlanningofTechnology-basedSmall andMedium-sizedEnterprisesinXMHJHigh-tech zone-TakeXZcompanyforexample Abstract Scienceandtechnologyaretheprimaryproductiveforcesandinnovationisthe primarydrivingforcefordevelopment.Innovationismentioned15timesincommunique ofthefifthPlenarySessionofthe19thCPCCentralCommittee.Inordertobasically realizethelong-termgoalofsocialistmodernizationby2035,weshouldmakemajor breakthroughsinkeycoretechnologiesandbecometheforefrontofinnovation-oriented countries.Inrecentyears,tradefrictionsbetweenChinaandtheUnitedStateshave tendedtoescalate,makingitmoreimportanttoimprovethescientificandtechnological levelofChineseenterprises'products.Scientificandtechnologicalinnovationisconducive toChina'shigh-qualityeconomicdevelopment.Ourcountryhassuccessivelyformulateda numberoffavorablepoliciestosupportenterprisesinscientificandtechnological innovation,includingpoliciestosupportTechnology-basedSmallandMedium-sized Enterprises(SMEs)inpromotingscientificandtechnologicalinnovation,whichprovides largerspaceforTechnology-basedSMEsintheaspectoftaxplanning. ThispaperresearchesonTaxPlanningofTechnology-basedSMEsinXMHJHigh-tech zone.Firstly,itexplainstheresearchbackgroundandsignificanceofthispaper,introduces somerelevantliteraturesontaxplanningathomeandabroad,particularlyintroducesthe literatureresearchontaxplanningofsmallandmedium-sizedenterprises,andexplains theresearchideasandmethodsofthispaper,aswellasthemaininnovationpointsand shortcomingsofthispaper.Secondly,itintroducestherelevanttheoriesandmethodsof taxplanning,includingthedefinitionandcharacteristicsoftaxplanning,relevanttheories oftaxplanningforTechnology-basedSMEs,commonmethodsoftaxplanning,concept andtypesoftaxplanningriskandsoon.Next,thedefinitionandcharacteristicsof Technology-basedSMEsareintroduced,thecharacteristicsoftaxplanningof Technology-basedSMEsaresummarized,andthestatusquooftaxplanningof Technology-basedSMEsinXMHJHigh-techzoneisextractedandsummarizedthrough surveydata.Then,onthebasisoftheoreticalguidanceandpractice,thispaperfocuseson theuseofeffectivetaxplanningtheorytocarryouttaxplanningcaseanalysisofXZ III company.ThecaseintroducesthebasicsituationofXZcompany,takesthefivelinksof procurement,R&D,production,salesandsalarydistributionofXZcompanyasexamples tocarryouttaxplanninganalysis,andanalyzesthetaxplanningeffectofXZcompany. Next,bysortingoutquestionnaires,individualinterviewsandcasestudies,thispaper summarizessixproblemsoftaxplanningofTechnology-basedSMEsinXMHJhigh-tech zone,andgivessixcorrespondingsuggestions.Thelastpartistheconclusionand prospect. Themaininnovationpointofthispaperliesintheorganiccombinationoftheoryand practice.Itintroducesthetheoryoftaxplanning,andtherelevanttheoryisusedto analyzethepracticeoftaxplanningforatypicalTechnology-basedSMEs,soastoprovide beneficialreferenceforTechnology-basedSMEsinXMHJHigh-techZonetocarryouttax planning. Keywords:Technology-basedSMEs,Taxplanning,XMHJHigh-tech zone. IV 目录 中文摘要................................................................................................................................I Abstract..............................................................................................................................II 第一章绪论..........................................................................................................................1 1.1研究背景和研究意义..............................................................................................1 1.1.1研究背景........................................................................................................1 1.1.2研究意义........................................................................................................2 1.2研究现状综述..........................................................................................................3 1.2.1国内研究现状综述........................................................................................3 1.2.2国外研究现状综述........................................................................................4 1.2.3中小企业税收筹划研究现状综述................................................................4 1.2.4文献评述........................................................................................................5 1.3研究思路及方法......................................................................................................5 1.3.1研究思路........................................................................................................5 1.3.2研究方法........................................................................................................6 1.3.3主要创新点及不足........................................................................................7 第二章科技型中小企业税收筹划相关理论概述..............................................................8 2.1税收筹划的概念及特点..........................................................................................8 2.1.1税收筹划的概念............................................................................................8 2.1.2税收筹划的特点............................................................................................8 2.2科技型中小企业税收筹划相关理论......................................................................9 2.2.1有效税收筹划理论........................................................................................9 2.2.2公共财政理论................................................................................................9 2.2.3信息不对称理论............................................................................................9 2.3税收筹划的常见方法............................................................................................10 2.3.1减少应税收入..............................................................................................10 2.3.2适用低税率..................................................................................................11 2.3.3加大扣除数..................................................................................................11 2.3.4其他税收筹划方法.....................................