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MBA硕士毕业论文_迪智能公司税收筹划研究PDF

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启迪智能公司税收筹划研究 随着我国经济的发展以及国家对创新驱动发展战略,涌现出越来越多的民 营科技企业,企业规模也在不断地扩大。为激发市场活力、深化供给侧结构性 改革,国家制定出越来越多的配套税收优惠政策来推动创新发展,如何利用税 收优惠政策,如何精准地解读税收优惠政策变得非常重要。除此之外,处在创 业发展阶段的民营企业,由于融资困难制约企业发展,如何有效地减轻企业的 财税负担以及税务风险,并在最大程度上促进企业整体效益的提升,这些都成 为税收筹划论文研究的重要课题。 税收筹划的发展从宏观上来讲,能推动国家经济的发展,也有利于发挥经 济杠杆的作用。从微观来讲,对提高企业内部控制管理水平,建立健全会计核 算制度,提高企业财务管理水平,减轻纳税人负担以及使企业整体利益最大化。 与此同时,税收筹划可以帮助企业从纳税人的角度增强纳税的法律意识,防范 企业带来税收法律风险。本论文主要通过学习了解国内外学者的税收筹划研究 成果,在学习了解的过程中结合启迪智能公司的实际情况进行对照分析,通过 文献与案例分析相结合的研究方法,深度了解分析启迪智能公司的税收现状, 找出启迪智能公司当前纳税中存在的问题。根据这些问题,结合启迪智能公司 当前的纳税情况,设计启迪智能公司税收筹划,并针对税收筹划的风险,实施 保障及风险防范。 第一章绪论。本章主要对税收筹划的研究背景意义、研究方法、研究的内 容和理论基础与文献进行叙述;通过对税收筹划在国外研究成果和国内研究成 果的梳理,提出研究税收筹划问题的方法以及规划税收筹划问题的基本研究思 路,为本论文提供支撑。 第二章启迪智能公司税收现状及存在的问题。本章首先介绍了启迪智能司 II 的基本情况,然后对公司外部和内部环境进行分析,介绍公司税收的现状并指 出存在的问题。 第三章启迪智能公司税收筹划设计。本章主要针对启迪智能公司存在的问 题进行税收筹划方案设计,主要从公司企业所得税、增值税、个人所得税方面 进行税收筹划设计。 第四章启迪智能公司税收筹划实施保障。本章从树立正确依法纳税观念、 定期评估企业税负及企业自查等方面预防税收筹划风险并采取相应的保障措施 进行防范。 本论文以启迪智能公司作为税收筹划的案例进行研究,通过对启迪智能公 司的生产经营活动进行深度有效地分析,找出启迪智能公司具有税收筹划的空 间,然后合理、合法地降低公司的经营税收成本,实现启迪智能公司税收价值 利益最大化。论文主要从启迪智能公司企业所得税、增值税、个人所得税三个 方面进行税收筹划,结合公司的实际情况,充分利用各项税收优惠政策,适时 调整战略,为企业获得节税收益,实现公司的产品升级以及公司可持续发展。 同时也促进了启迪智能公司的经营管理水平,对公司后续信息化系统管理建设 夯实基础。 关键词: 税收筹划;税收优惠政策;税收筹划方案 III Abstract Research of Tax Planning Based on Qidi Intelligence Company With the development of China's economy and the national innovation-driven development strategy, more and more private science and technology enterprises have emerged, and the scale of enterprises is constantly expanding. In order to stimulate the market vitality and deepen the supply-side structural reform, the state has formu- lated more and more supporting tax preferential policies to promote innovation and development, how to use tax preferential policies, how to accurately interpret tax preferential policies has become very important. In addition, private enterprises in the stage of entrepreneurship development, due to financing difficulties restrict the de- velopment of enterprises, how to effectively reduce the financial and tax burden and tax risks of enterprises, and to maximize the promotion of the overall efficiency of enterprises, these become important topics of tax planning papers. The development of tax planning from a macro point of view, can promote the development of national economy, but also conducive to the role of economic lever- age. From the microcosmic point of view, to improve the level of internal control and management of enterprises, establish and improve the accounting system, improve the level of financial management of enterprises, reduce the burden of taxpayers and maximize the overall interests of enterprises. At the same time, tax planning is also conducive to help enterprises from the taxpayer's point of view to enhance the legal awareness of tax, to prevent enterprises from bringing tax legal risks. This paper mainly through learning about the domestic and foreign scholars'tax planning re- search results, in the process of learning to understand the actual situation of the En- lightenment Intelligent Company contrast analysis, through the combination of liter- ature and case analysis research methods, in-depth understanding and analysis of the Enlightenment Intelligent Company's tax status, to find out the Enlightenment Intel- ligent Company The problems existing in the current tax payment. According to these problems, combined with the current tax situation of Enlightenment Intelligent Com- IV pany, the design of Enlightenment Intelligent Company tax planning, and in view of the risk of tax planning, the implementation of security and risk prevention. The first chapter is introduction. This chapter mainly narrates the research back- ground, research significance, research methods, research contents and theoretical basis and literature of tax planning; through combing the research results of tax plan- ning abroad and domestic research results, puts forward the research methods of tax planning and the basic research ideas of tax planning. Provide support for this thesis. The second chapter enlightens the current situation and existing problems of In- telligent Company taxation. This chapter first introduces the basic situation of En- lightenment Intelligence Company, then analyzes the external and internal environ- ment of the company, introduces the status of corporate tax and points out the existing problems. The third chapter enlightens the design of Intelligent Company tax planning. This chapter mainly aims at enlightening the problems of the intelligent company tax planning scheme design, mainly from the corporate income tax, value-added tax, personal income tax planning design. The fourth chapter enlightens the implementation of Intelligent Company tax planning. This chapter prevents the risk of tax planning from setting up the correct concept of paying taxes according to law, periodically assessing the tax burden of en- terprises and self-examination of enterprises, and takes corresponding safeguard measures to prevent it. This paper takes Enlightenment Intelligent Company as a case study of tax plan- ning. Through the in-depth and effective analysis of the production and operation ac- tivities of Enlightenment Intelligent Company, it finds out that Enlightenment Intelli- gent Company has the space of tax planning, and then reasonably and legally reduces the operating tax cost of the company, realizing the tax price of Enlightenment Intel- ligent Company. Maximize value benefits. This paper mainly carries on the tax plan- ning from the three aspects of the enterprise income tax, the value-added tax and the personal income tax of the intelligent company. Combining with the actual situation of the company, it makes full use of various tax preferential policies and adjusts the strategy timely, so as to obtain the tax-saving benefit for the enterprise, realize the V product upgrade of the company and realize the sustainable development of the com- pany. At the same time, it also promotes the management level of the intelligent company and lays a solid foundation for the follow-up information system manage- ment. Key words: tax planning, tax preference policy, tax planning plan VI 目 录 第1章 绪 论 ......................................................................................... 1 1.1 研究背景与意义 ............................................................................ 1 1.2 研究方法与内容 ............................................................................ 3 1.3 理论基础和国内外研究现状........................................................ 4 第2章 启迪智能公司税收现状以及存在问题 ................................... 9 2.1 公司基本情况 ................................................................................ 9 2.2 公司的外部及内部环境分析.......................................................11 2.3 启迪智能公司的税收现状