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MBA硕士毕业论文_新技术企业适用税收优惠政策探究

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科学技术,尤其是高新技术在现代社会主义市场经济的发展创新与优化转型方面能 够起到巨大的能动作用。而拥有和掌握高新技术的高新技术企业则可以借助自己所拥有 和掌握的核心自主知识产权优势,以及所持有的创新思想理念,来不断地开展一系列的 科学技术的创新研发活动,并且最终将其转化成先进的实际生产技术能力。所以,我们 可以这样来描述形容,高新技术企业就是我国社会主义市场经济建设发展中先进生产力 的有力代表。为更好地促进经济转型升级,激励高新技术类企业持续平稳快速发展,科 技部、财政部、税务总局先后发布了一系列税收的惠企政策。对于任何企业来说,如果 可以将国家发布的优惠政策合理充分地运用起来,税负会有直观的减少,这样一来,企 业的利润率会大大提高,会对提升企业活力起到举重若轻的作用,当然,高新技术企业 也不例外,恰恰相反,高新技术企业可以适用的政策理论上讲会更多。 本人身为一名税务干部,以多年的税务工作经验为基础,并结合德州经济技术开发 区内 A 公司的实际情况,多次到 A 公司实地调研,与公司财会人员充分沟通,以 A 公 司为调研对象,一步一步展开对高新技术企业适用税收优惠政策问题的探究。本文前面 部分采用了理论研究法,中后部分采用了案例分析法,前前后后去 A 企业调研多次,贯 穿全文运用了调查研究法,相结合之后对 A 公司进行相关研究。本篇论根据结构层次来 区分共分为五部分,首先是绪论部分,主要是对本篇论文的研究分析活动中的主要研究 课题的研究背景与现实作用意义进行了比较宏观的介绍与探究。比如通过查询国内外有 关这个研究课题的文献资料,并且进行了搜集、整理与归纳,以便能够更好地对国内外 关于这方面的研究情况进行融合总结,之后根据总结情况介绍了本人前期参考、借鉴、 查阅的有关资料。到了文章第二结构部分,言简意赅地介绍了最新的高新技术企业概念 和相关理论,总体情况以及近几年发展趋势等,通过介绍相关理论以及对我国最新施行 的高新技术企业能够适用的相关的税收优惠政策进行比较全面的、客观的和深入的研究、 分析和解读,然后以此来进一步论证分析我国高新技术企业所能够适用的税收优惠政策 的现实可行性、实践可操作性和性必要性。 文章第三大部分,对研究对象 A 公司进行了全面的介绍,重点介绍研究对象 A 公司 的财务现状和现有税负水平,通过调研详细了解企业在平时申报税款过程中遇到的难题 或者政策盲区,根据了解的情况,给出对 A 公司的税务规划方案并进行优化,狭义上高 新技术企业适用的税收优惠政策,主要包含企业所得税和城镇土地使用税,另外也对其山东建筑大学硕士学位论文 IV 它税种进行相应的介绍,比如增值税,虽说是价外税最终由消费者承担,但对税务局来 说是组织收入较大的税种,同时对企业来说在所缴纳税费中也占有较大比重。然后通过 对 A 公司税务规划之前和税务规划之后的所缴纳税费额的对比,对税务规划的效果进行 总结归纳,并对 A 公司 2016-2019 年的财务报表进行了分析。经过我对 A 公司的税务规 划,使得 A 公司的所缴纳税费额有明显减少,以此得出税务规划建议:作为高新技术企 业,在企业税收方面适用优惠政策的税种主要是企业所得税与城镇土地使用税。具体到 税种上,比如说在企业所得税方面,高新技术公司企业要对各个项目的研发费用精准核 算,在固定资产折旧方面准确分摊,及时申请高新技术企业资格,这样有利于企业充分 享受到政策红利;最后,根据企业实际占地面积公司相应要缴纳城镇土地使用税,一旦 该企业依照相关的法律规定和行业规定被认定为高新技术企业后,当年即可享受 15%的 企业所得税税率,但要做好涉税资料留存备查。 另外,高新技术企业在享用税收优惠政策时,要统筹考虑,对税务规划、纳税筹划 作全面的分析,以便得出最适合公司的纳税方案。文章最后还梳理了了此类公司在选择 规划方案时或者在做纳税筹划时容易出现的问题以及在申报环节容易忽略的风险点,但 愿可以对企业在合理避税方面有所启发,进而对高新技术企业乃至于所有企业大胆享用 税收优惠政策起到引导和鼓励作用,为新业态产业集群的产生,促进辖区经济转型升级 贡献一份力量。 关键词:高新技术企业,税收优惠政策,税务规划,纳税筹划,财务分析山东建筑大学硕士学位论文 V ABSTRACT Science and technology, especially high and new technology, can play a huge role in the development, innovation and optimization of the modern socialist market economy. High-tech companies and enterprises that own and master high-tech can use their own core independent intellectual property advantages and innovative ideas and concepts to continuously carry out a series of scientific and technological innovation research and development activities. And finally transform it into advanced actual production technology capabilities. Therefore, we can describe it like this: high-tech companies and enterprises are powerful representatives of advanced productive forces in the development of my country's socialist market economy. In order to better promote economic transformation and upgrading and encourage high-tech enterprises to continue to develop steadily and rapidly, the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation have successively issued a series of preferential tax policies for enterprises. For any enterprise, if can be the preferential policies of national reasonable full use of rise, tax will be reduced with intuitive, so that profit margins will greatly improve, to improve enterprise vitality have the effect of ease, of course, a high and new technology enterprise is not exceptional also, on the contrary, a high and new technology enterprise will be more policy in theory can be applied. As A tax cadre, Based on years of tax work experience and combined with the actual situation of Company A in Dezhou Economic and Technological Development Zone, I have made field investigations in Company A for many times, fully communicated with the company's financial and accounting personnel, and explored the applicable tax preferential policies for high-tech enterprises step by step with Company A as the research object. The previous part of this paper adopts the theoretical research method, and the latter part adopts the case analysis method. I went to A company to investigate many times. Through the whole text, the investigation and research method was used to conduct related research on A company. This paper is divided into five parts according to the structure level. The first part is the introduction, which mainly introduces and explores the research background and practical significance of the main research topics in the research and analysis activities of this paper. For example, by inquiring domestic and foreign literature on this research topic, and collecting,山东建筑大学硕士学位论文 VI sorting and summarizing, in order to be able to better integrate and summarize the domestic and foreign research on this subject, and then make a literature review based on the summary. Secondly, the second part of the article briefly and concisely introduces the latest tax concepts and theories of high-tech enterprises, as well as the overall development, etc., through the introduction of related theories and relevant tax incentives applicable to the latest high-tech companies in my country. Conduct relatively comprehensive, objective and in-depth research, analysis and interpretation of the policy, and then use it to further demonstrate and analyze the practical feasibility, practical operability and necessity of the tax preferential policies applicable to my country's high-tech companies. . The third part of the article gives a comprehensive introduction to the research object A company, focusing on the research object A company’s financial status and current tax burden level, on the basis of detailed research, understand the enterprise in peacetime to declare tax problems in the process of policy or blind area, according to the information, given to A company's tax planning scheme and optimizing, in A narrow sense of new and high technology enterprises apply preferential tax policies, mainly contains the enterprise income tax and urban land use tax, as well as introduction to other tax accordingly, such as value-added tax, while tax excluded in price is ultimately borne by consumers, but is A bigger tax organization income for tax official, at the same time also in pay taxes for enterprises occupy A larger proportion. Then by means of tax planning and tax planning before A company after the comparison of the amount of pay taxes, for tax planning, this paper summarizes the effect of and on the financial statements of the company A 2016-2019 were analyzed. After my tax planning for A company that pay tax on the forehead of A company have decreased significantly, which concludes that tax planning advice: As a high-tech company enterprise unit, preferential policies for corporate taxation are mainly corporate income tax and urban land use tax. In terms of taxes, for example, in terms of corporate income tax, high-tech companies must accurately calculate the research and development costs of various projects, accurately apportion the depreciation of fixed assets, and apply for high-tech enterprise qualifications in a timely manner. This will help companies fully enjoy the policy dividends. Finally, according to the actual area of the company, the company must pay the urban land use tax. Once the company’s enterprise unit is recognized as a high-tech山东建筑大学硕士学位论文 VII enterprise in accordance with relevant laws and industry regulations, it can enjoy a 15% corporate income tax rate for the year. However, tax-related materials must be kept for future reference. In addition, when high-tech enterprises enjoy preferential tax policies, they should give overall consideration and make a comprehensive analysis of tax planning and tax planning, so as to get the most suitable tax plan for the company. Finally can also comb such companies or when choosing planning problems when doing tax planning as well as during the reporting link easy to overlook the risk point, I hope to inspire enterprises in terms of reasonable tax avoidance, and thus to a high and new technology enterprise bold all enterprises enjoy preferential tax policies, guide and encourage effect for new forms of industrial clusters, promote districts contribute the economic transformation and upgrading. Key Words: high-tech enterprises, preferential tax policies, tax planning, tax planning, financial analysis山东建筑大学硕士学位论文 VIII 目录 摘要.............................III ABSTRACT...................V 第 1 章 绪 论 1.1 研究背景与意义....................... 1 1.1.1 研究背景............................ 1 1.1.2 研究意义.......................... 2 1.2 文献综述.... 3 1.2.1 国外研究现状.................... 3 1.2.2 国内研究现状.................... 4 1.2.3 文献述评............................ 5 1.3 研究内容和研究方法............... 7 1.3.1 研究内容............................ 7 1.3.2 研究方法............................ 7 1.3.3 创新点. 8 第 2 章 高新技术企业纳税相关理论依据和分析 2.1 高新技术企业的相关概念及特征.......................... 9 2.1.1 高新技术企业的概念........ 9 2.1.2 高新技术企业的特征........ 9 2.2 我国高新技术企业总体情况.11 2.3 我国高新技术企业组织税收收入现状................11 2.4 税务规划目的.........................12 第 3 章 A 公司税务规划方案设计与实施 3.1A 公司基本情况......................13 3.1.1 概况介绍.......................... 13 3.1.2 财务状况及分析.............. 14山东建筑大学硕士学位论文 IX 3.1.3 涉税状况及分析.............. 15 3.2 针对 A 公司的税务规划........18 3.2.1 增值税规划...................... 18 3.2.2 企业所得税规划.............. 19 3.2.3 城镇土地使用税规划...... 20 3.2.4 税务规划效果评述.......... 20 3.3 A 公司 2016 年-2019 年财务报表分析................21 3.3.1 偿债能力分析................. 21 3.3.2 营运能力分析................. 24 3.3.3 盈利能力分析................. 25 3.3.4 发展能力分析................. 27 第 4 章 高新技术企业税务规划注意事项及纳税建议 4.1 高新技术企业税务规划注意事项........................ 29 4.1.1 高新技术企业的税务规划应结合企业自身特点........................ 29 4.1.2 高新技术企业单位应准确归集研发费用..... 29 4.2 高新技术企业纳税建议......... 30 4.2.1 财务部门工作要注重细节............................. 30 4.2.2 培养财会办税人才.......... 30 4.2.3 加强与税务部门沟通...... 31 第 5 章 结论