近年来，伴随着我国经济步入新常态及中美贸易摩擦影响，国内经济增速放 缓明显。国内大部分企业经营面临竞争加剧、营业收入增长放缓、成本上升等困 境。在国际竞争中，我国企业的平均税负水平相对较高，影响了我国企业的竞争 力。如何充分利用现行税制，开展税收筹划，合法降低企业税收成本，对于增加 企业利润，提高资金使用效率，进一步增加企业的核心竞争力有着重要的现实意 义。本文将我国最新出台的“减税降费”税收政策与企业实际经营情况相结合， 对JN集团进行税收筹划，降低单位的税收负担。 本文针对JN集团现阶段发展情况，采用文献研究法、案例研究法和比较分 析法，立足JN集团税负较重的增值税、企业所得税、房产税、个人所得税这四 大税种，从商业营销、业务划分、费用扣除、创投业务、房屋租金设计、薪酬发 放等企业业务发展的重点环节出发，逐一进行税收筹划，并对筹划方案实施过程 可能面临的风险进行具体分析，提出了企业防范风险的具体措施。 本文通过分析得出以下结论：JN集团通过上述税收筹划方案，预计直接节 约税款320.9万元，同时增加了企业现金流，降低了企业涉税风险，提高了企业 管理水平。JN集团在设计税收筹划方案的同时，做好税收筹划的风险管控措施， 建立集团税收筹划管理机制，配套落实税收筹划方案，确保税收筹划方案的落地； 做好税收人员团队建设，保障税收筹划工作的可持续性；加强与第三方的沟通， 对最新政策及时跟进，对筹划方案及时更新调整，保障税收筹划跟着公司业务与 时俱进。 关键词：税收筹划；房产税；个人所得税；增值税；企业所得税； 江苏大学工商管理硕士（MBA）学位论文 II ABSTRACT In recent years, with China's economy entering the new normal and the impact of sino-us trade friction, the domestic economic growth slowed down significantly. Most domestic enterprises are faced with such difficulties as intensified competition, slow growth of operating revenue and rising costs. In the international competition, the average tax burden of Chinese enterprises is relatively high, which affects the competitiveness of Chinese enterprises. How to make full use of the current tax system, carry out tax planning, legally reduce the tax cost of enterprises, to increase corporate profits, improve the efficiency of capital use, further increase the core competitiveness of enterprises has an important practical significance. This paper combines the latest "tax reduction and fee reduction" tax policy in China with the actual business conditions of the enterprise to make tax planning for JN group and reduce the tax burden of the unit. This paper uses literature, case studies and comparative analysis. Targeting at value-added tax, enterprise income tax, housing property tax and individual income tax, this paper plans the group’s key parts of business development, which including business marketing, business division, expense deduction, venture capital business, house rent and emolument. This paper also analyzes the possible risks in the process of the implementation and puts forward the specific measures to prevent risks. Through discussions and analysis, this paper reached the following conclusions: taking advantage of the above program, JN group can save 3,209,000 yuan, increase cash flow, reduce tax-related risk and improve management. In the meanwhile, risk control measures, management mechanisms and supporting programs are important to make the tax planning effective. Team building is important to make the tax planning continuous. In order to make sure the tax planning program keep peace with group’s business, JN group also need to strengthen the communication with the third part, follow the latest policy and adjust the plan timely. Key words: Tax planning; The property tax; Individual income tax; Value added tax; Enterprise income tax; 江苏大学工商管理硕士（MBA）学位论文 III 目 录 第1章 绪论 ................................................................................................................. 1 1.1研究背景........................................................................................................... 1 1.2研究目的和意义............................................................................................... 1 1.3 国内外研究现状.............................................................................................. 2 1.3.1 国外研究现状........................................................................................ 2 1.3.2 国内研究现状........................................................................................ 3 1.3.3 相关文献评述........................................................................................ 4 1.4 研究方法.......................................................................................................... 5 1.5 研究内容和思路.............................................................................................. 5 第2章 相关概念和理论基础 ..................................................................................... 7 2.1税收筹划的概念............................................................................................... 7 2.1.1税收筹划概念的界定............................................................................. 7 2.1.2税收筹划与偷税的行为差异................................................................. 9 2.2税收筹划的理论基础..................................................................................... 10 2.2.1 契约理论.............................................................................................. 10 2.2.2 税收法定主义理论.............................................................................. 11 第3章 JN集团税收现状分析 ................................................................................. 13 3.1JN集团经营现状及涉税状况分析 ................................................................ 13 3.1.1 JN集团经营现状分析 ......................................................................... 13 3.1.2 JN集团财务状况分析 ......................................................................... 14 3.1.3 JN集团税收负担分析 ......................................................................... 15 3.2 JN集团税收筹划的环境分析 ....................................................................... 16 3.2.1外部环境分析....................................................................................... 16 3.2.2内部环境分析....................................................................................... 17 第4章 JN集团税收筹划设计 ................................................................................. 19 4.1JN集团税收筹划的目标 ................................................................................ 19 4.1.1降低企业税收成本............................................................................... 19 4.1.2增加企业现金流................................................................................... 19 4.1.3降低企业涉税风险............................................................................... 19 4.1.4 助力企业转型升级.............................................................................. 20 4.2 JN集团增值税的税收筹划 ........................................................................... 20 4.2.1 营销活动的税收筹划与管理.............................................................. 22 江苏大学工商管理硕士（MBA）学位论文 IV 4.2.2主辅业务分离的税收筹划................................................................... 24 4.3 JN集团企业所得税的税收筹划 ................................................................... 25 4.3.1期间费用扣除的税收筹划与管理....................................................... 25 4.3.2小型微利企业税收政策的税收筹划................................................... 29 4.3.3企业创投业务的税收筹划................................................................... 30 4.4 JN集团房产税的税收筹划 ........................................................................... 33 4.5 新个人所得税税法下JN集团薪酬发放的税收筹划 ................................. 35 4.5.1 合理发放工资薪金的税收筹划.......................................................... 35 4.5.2 合理发放全年一次性奖金的税收筹划.............................................. 36 4.5.3 为职工提供福利性支出的税收筹划......................