石化工业是以天然气和石油为原料生产石油产品和石化产品的加工工业，在中国国 民经济发展中发挥着重要的作用。作为 D 市的主导产业，D 石化公司在促进区域经济发 展，增加就业和拉动内需方面发挥着重要作用。 D 石化公司平均每年的税收在 80 亿以 上，在企业的发展中，税收占据企业成本的一大部分，所以纳税筹划在企业的运营管理 中意义巨大。 论文以 D 石化公司为研究对象，采取理论与实际相结合的研究方法，首先，通过查 阅相关国内外文献和资料对国内外石化行业研究现状做出了解，从理论角度解释纳税筹 划的含义，特点，原则和重要性；其次，以 D 石化公司为例，介绍企业的业务及生产流 程的基本情况，解释说明 D 石化公司涉税的纳税筹划现状和目前纳税筹划面临的主要问 题。根据金税三期税务系统获得的数据，结合 D 石化公司的具体业务，对各个税种的 缴纳情况进行研究分析。对该企业在利用国家税收政策、采购物资供应商的选择、有关 固定资产折旧方法的选择，货币时间价值的使用，结算方式的修改等方面，对增值税、 消费税和企业所得税等主要税种提出了相应的纳税筹划方案。并且将这些纳税筹划建议 应用到 D 石化公司的部分具有代表性的具体业务上，得出了相应的纳税筹划效果预估； 最后，提出了可行性建议。 关键词，石化企业；纳税筹划；分税种东北石油大学 MBA 学位论 III Research on Tax Planning of D Petrochemical Company ABSTRACT Petrochemical industry is a processing industry that produces petroleum products and petrochemical products using petroleum and natural gas as raw material. Generally petrochemical enterprises have large scale and big business volume. Owing to them, the annual tax expenditure also accounts for a heavy part of enterprise costs. As the leading industry in Daqing, D Petrochemical Company plays an important role in promoting regional economic development, increasing employment and stimulating domestic demand. The average annual tax revenue of D Petrochemical Company is over 8 billion. Tax accounts for a large part of the cost in the company’s development. This paper makes the D Petrochemical Company as the research subject, combining the theory with practice as the method of the research. First of all, through consulting relevant literature and materials to understand the research status of the petrochemical industry at home and abroad. The meaning, characteristics, principles and importance of tax planning are expounded from the perspective of theory .Secondly, taking D Petrochemical Company as an example, the paper introduces the basic situation, business process and the necessity of tax planning of the company. Then, the present situation of tax planning of D Petrochemical Company is elaborated. According to the data obtained by the gold tax phase iii system, Combining with the specific business of D Petrochemical Company, the paper studies and analyses the payment of various taxes. This paper puts forward corresponding tax planning schemes for VAT, Consumption Tax and Enterprise Income Tax in the aspects of utilizing the national tax policy, the choice of suppliers of purchasing materials, the choice of depreciation methods of fixed assets, the use of time value of money and the modification of settlement methods. And these tax planning proposals are applied to some representative specific businesses of D Petrochemical Company, and the corresponding tax planning effect is estimated. Finally, the feasibility proposals are put forward. Key Words: Petrochemical enterprises; Tax planning;sub-types of taxes目 录 IV 目 录 摘要.........................................................................................................................................II ABSTRACT..............................................................................................................................III 第 1 章 绪 论............................................................................................................................1 1.1 选题背景与研究意义...................................................................................................1 1.1.1 选题背景............................................................................................................1 1.1.2 选题的目的和意义............................................................................................1 1.2 国内外研究述评...........................................................................................................2 1.2.1 国外研究综述....................................................................................................2 1.2.2 国内研究综述....................................................................................................3 1.2.3 国内外研究评价................................................................................................4 1.3 研究方法及内容...........................................................................................................4 1.3.1 研究方法............................................................................................................4 1.3.2 研究内容............................................................................................................5 1.4 技术路线.......................................................................................................................6 第 2 章 相关理论概述................................................................................................................7 2.1 纳税筹划含义、特点及原则.......................................................................................7 2.1.1 纳税筹划含义....................................................................................................7 2.1.2 纳税筹划特点....................................................................................................7 2.1.3 纳税筹划原则....................................................................................................7 2.2 纳税筹划方法...............................................................................................................8 2.2.1 利用税收优惠政策............................................................................................8 2.2.2 利用财务会计规定............................................................................................8 2.2.3 利用税法税率差异.............................................................................................9 2.3 纳税筹划风险及风险控制...........................................................................................9 2.3.1 纳税筹划风险....................................................................................................9 2.3.2 纳税筹划风险控制..........................................................................................10 第 3 章 D 石化公司涉税及纳税筹划现状分析......................................................................12 3.1 D 石化公司企业概述..................................................................................................12 3.1.1 D 石化公司业务及生产流程情况...................................................................12 3.1.2 D 石化公司的主要产品...................................................................................14 3.2 D 石化公司涉税的纳税筹划现状分析......................................................................15目 录 V 3.2.1 D 石化公司涉及的主要税种...........................................................................15 3.2.2 D 石化公司涉及的税收优惠政策...................................................................16 3.2.3 D 石化公司纳税情况.......................................................................................17 3.2.4 D 石化公司税负水平.......................................................................................19 3.2.5 D 石化公司纳税筹划现状及问题...................................................................19 第 4 章 D 石化公司纳税筹划策略..........................................................................................21 4.1 增值税纳税筹划.........................................................................................................21 4.1.1 采购供货方的纳税筹划..............................................................................