黑龙江大学硕士学位论文
Abstract
E-commerce platform in China, promoted the rapid development of logistics
industry, but because of the modern logistics industry in our country developed from the
end of the 20th century, enterprises for tax planning consciousness weak, causing too
much unnecessary operating costs, in the increasingly competition in the logistics
market. Enterprises not only improve their competitiveness through the way of "author
efficiency", but also pay more and more attention to the research of tax planning.
Managers are aware of the necessity of tax planning and hope to reduce taxes and
further save costs through planning. The logistics industry involves many related
enterprises, belongs to the comprehensive service industry, and involves a variety of
taxes, which provides ideas for tax planning.
This paper expounds the relevant theories of logistics and tax planning, secondly
through the SWOT analysis of the specific studies DP logistics co., LTD., tax and tax
management present situation, from purchasing, management, research and
development, accounting and other business related to tax planning in detail, finally,
according to the national related tax policies, Formulate a set of feasible tax planning
plans for DP Logistics Co., LTD., and finally estimate the tax planning plans and
develop risk prevention measures. At the end of the paper, the existing analysis is
summarized and the prospect of DP logistics company's tax development is put forward.
Key words: Logistics industry; Tax planning; Planning scheme
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目录
目录
中文摘要 .......................................................................................................................... 1
Abstract ...........................................................................................................................II
绪论 .................................................................................................................................. 1
一、研究背景 .......................................................................................................... 1
二、研究目的及意义 .............................................................................................. 1
（一）研究目的 .............................................................................................. 1
（二）研究意义 .............................................................................................. 2
三、国内外研究现状 .............................................................................................. 3
（一）国外研究现状 ...................................................................................... 3
（二）国内研究现状 ...................................................................................... 4
（三）国内外研究评价 .................................................................................. 6
四、研究方法与内容 .............................................................................................. 6
（一）研究方法 .............................................................................................. 6
（二）研究内容 .............................................................................................. 6
五、技术路线 .......................................................................................................... 7
第一章 相关理论概述 .................................................................................................... 8
第一节纳税筹概述 ................................................................................................ 8
一、纳税筹划的含义 ...................................................................................... 8
二、纳税筹划的特征 ...................................................................................... 8
三、纳税筹划的原则 ...................................................................................... 9
第二节物流业的概念与特征 .............................................................................. 10
一、物流业的概念 ........................................................................................ 10
二、物流业的特征 ........................................................................................ 10
第三节纳税筹划相关理论基础 ...........................................................................11
一、企业战略理论 .........................................................................................11
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黑龙江大学硕士学位论文
二、博弈论 .....................................................................................................11
三、信息不对称理论 .....................................................................................11
本章小结 ................................................................................................................ 12
第二章 DP物流有限公司经营状况与涉税问题分析................................................ 13
第一节物流行业经营环境及 DP物流有限公司经营现状............................... 13
一、物流行业经营环境分析 ........................................................................ 13
二、DP物流有限公司经营现状.................................................................. 14
第二节 DP物流有限公司涉税情况及纳税筹划问题分析................................ 16
一、DP物流有限公司涉税情况.................................................................. 16
二、DP物流有限公司纳税筹划存在的问题.............................................. 17
第三节 DP物流有限公司纳税筹划环境 SWOT分析....................................... 19
一、DP物流有限公司纳税筹划外部环境.................................................. 19
二、DP物流有限公司纳税筹划内部环境.................................................. 20
本章小结 ................................................................................................................ 23
第三章 DP物流有限公司纳税筹划方案设计............................................................ 24
第一节 DP物流有限公司研发环节纳税筹划方案设计.................................... 24
第二节 DP物流有限公司采购环节纳税筹划方案设计.................................... 27
一、采购供应商的选择 ................................................................................ 27
二、固定资产购买的纳税筹划 .................................................................... 29
第三节 DP物流有限公司业务环节纳税筹划方案设计.................................... 31
一、提供运输服务的纳税筹划 .................................................................... 31
二、房屋租赁和仓储服务纳税筹划 ............................................................ 32
第四节 DP物流有限公司核算环节纳税筹划方案设计.................................... 37
一、定价环节筹划 ........................................................................................ 37
二、多种业务单独核算的筹划 .................................................................... 37
第五节 DP物流有限公司其他环节纳税筹划方案设计.................................... 38
一、非税收入筹划 ........................................................................................ 38
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。。。以下略