QC有限公司税收筹划研究
摘 要
随着科技发展和改革开放的推进，中国已经进入到了经济新常态模式阶段，
结构性调整、产业升级、创新发展已成为该时代的主要特点，而传统税务制度在
产业升级优化的大环境下变得无所适从，已经无法适应新时代发展要求，因此变
革纳税制度成为税收创新的发展趋势。为此，国家税务总局、省财政厅等有关部
门于 2011年在国内实施了营业税改增值税的试点工作，其中上海等地区从 2012
年元旦开始作为第一批试点区域实行税务改革，改革的范围主要集中在现代服务
业、交通运输业等领域。8月份试点城市扩大到10个，在试点工作开展顺利的基
础上，于次年8月在全国推行“营改增”试行办法，同时在改革范围方面不断拓
展，并将广播影视行业纳入其中。铁路运输行业、邮政服务等行业的改规是从2014
年元旦全面推行，这是在交通运输业全面推行并实行“营改增”的标志。国务院
常务委员会议作出了将“营改增”试点工作推向全国全行业的决议，并决定从2016
年5月1日开始实施，届时将涉及金融、零售、房产、食品等诸多行业，“营改
增”的全面实施意味着营业税全面退出。
本文以“营改增”为背景，在理论分析的基础上，以 QC有限公司为例，重
点探究食品公司税收筹划问题。通过分析该公司连续5年的申报纳税数据、财务
报表数据，实地调查公司生产经营、技术工艺，并且与采购、财务等部门主管人
员通过约谈等方式全面把握 QC有限公司税收筹划现状以及存在问题，并根据成
因为其制定税收筹划优化方案，具备包括增值税以及所得税两大方面的税收筹划。
根据公司实际情况制定了切合公司实际的风险防范策略，从而确保有序推进 QC
有限公司税收筹划工作，达到规避筹划风险的目的。最后，总结出税收筹划方案
保障对策，以便于公司把税收筹划扩大到运营管理全过程，最大化的充分发挥税
收筹划的效果，提高公司生产经营核心竞争力，为公司可持续健康发展提供有力
保证。
关键词：“营改增”食品公司税收筹划风险防范
I

TAX PLANNING RESEARCH of QC Co. LTD
ABSTRACT
With the rapid development of our social economy, the innovation of new social
system, China's industrial structure and the constant adjustment and improvement of
the economic development model,the traditional tax system in our country gradually
highlight the deficiency,the larger the degree of influence our country tax work
smoothly,affect the economic development of our country, contain the size of the
enterprise to further expand, with the strength of the tax system in our country, it is
imperative to perfect and innovation. Against this background, in 2011, with the
approval of the State Council, the Ministry of Finance and the State Administration of
Taxation jointly issued a pilot program to replace business tax with value-added tax.
Starting from January 1,2012, the pilot project of replacing business tax with
value-added tax was carried out in Shanghai's transportation industry and some
modern service industries. From August 1,2012 to the end of the year, the State
Council will expand the pilot to 10 provinces and cities to replace the business tax with
a value-added tax. On August 1,2013, the scope of "replacing the business tax with a
value-added tax" has been extended to the whole country for trial, including radio, film
and television service industry. Since January 1,2014, railway transportation and postal
service industry have been included in the pilot of replacing business tax with
value-added tax, so far the transportation industry has been included in the scope of
replacing business tax with value-added tax. The executive meeting of the State
Council held on March 18,2016 decided that from May 1,2016, China will fully launch
the pilot program to replace business tax with VAT, including the construction industry,
real estate industry, financial industry and life service industry. At this point, the
business tax will withdraw from the stage of history and the value-added tax system
will be more standardized.
This paper takes QC Co., Ltd. as the research object, and carries out the research
work on tax planning of food production enterprises under the background of
"replacing business tax with value-added tax". By analyzing the company's tax return
data for five years, the financial statement data, field survey enterprise production and
operation, technology, and with purchasing and finance department personnel
interview, for QC co., LTD., analyzes the present situation of tax planning, found that
II

the company has a lot of problems in the tax planning, against the company, this article
embarks from the tax tax categories has carried on the tax planning scheme design: one
is the VAT tax planning, tax planning of enterprise income tax. On this basis, put
forward targeted tax planning risk prevention countermeasures for enterprises. Finally,
the paper summarizes the guarantee measures of tax planning scheme, so as to
facilitate the enterprise to expand tax planning to the whole process of operation and
management, maximize the effectiveness of tax planning, link the enterprise tax
planning with the long-term development of the enterprise, and hope to improve the
competitiveness of the enterprise in the food industry.
KEY WORDS: “replacing business tax with value-added tax” ratepaying
tax burden scheme design guarantee measures
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