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论文编号：	11521
作者编号：	2120172961
上传时间：	2020/4/15 13:11:54
中文题目：	中小制造企业KD橡胶公司所得税筹划研究
英文题目：	Research on Income Tax Planning of Medium Manufacturing Enterprises: A Case Study of KD Rubber Company
指导老师：	宗先臻
中文关键字：	税务筹划;所得税;中小企业
英文关键字：	Tax Planning;Income Tax;Micro Enterprise
中文摘要：	2019年国际局势风起云涌，中美经贸摩擦愈演愈烈，多边主义受到冲击，经济景气度下行，企业生产经营形势较以往更加严峻。针对这一情况，政府在保持宏观政策持续稳定的基础上着力减税降费，出台税收优惠政策，扩大税收优惠范围，有效地促进了市场主体的积极性，保证了经济的平稳运行，为我国走向制造强国之路打下坚实的基础。 税务筹划是纳税人遵循政府政策意图进行的合法纳税运作，它不仅有利于维护纳税人的合法权益，降低其生产运营成本，也有利于提高纳税人的纳税意识，保持其对税法的关注，从而加强税收管理，推进依法治税。但中小企业由于自身规模、知识的局限以及对税收政策的不熟悉，往往不具有税务筹划的意识。虽然有少数企业具备减轻税负的分析和筹划方案，但并未对税务筹划和避税做出严格区分，这样做不仅会给企业增添不必要的涉税风险，也给税收征管造成了混乱。 本文采用案例研究的方法，阐述目前制造业中小企业在所得税税务筹划方面存在的问题并分析其原因，在此基础上论证实施所得税税务筹划必要性。进而以S省KD橡胶公司为研究对象，立足于中小企业的处境，结合其所处发展阶段，提出合法有效的税务筹划方案，降低其税收负担。同时，结合该方案分析实施过程中存在的风险，并提出相关防范措施，为其他中小企业税务筹划提供参考。
英文摘要：	In 2019, the international situation is turbulent, and china-us economic and trade frictions are becoming more and more serious. Multilateralism is under attack, economic prosperity is declining, and the production and operation situation of enterprises is more serious than ever. Aimed at this situation, the government on the basis of stabilizing the macro policy of continuous focus on tax cuts, a tax preferential policy, expand the scope of tax incentives, effectively promoting the market main body's enthusiasm, to ensure the economy running smoothly, to lay a solid foundation for our country to produce power. Tax planning is an operation carried out by taxpayers in accordance with the government's policy intention. It is not only conducive to safeguarding taxpayers' legitimate rights and interests, reducing their production and operation costs, but also conducive to improving taxpayers' tax awareness, maintaining their attention to the tax law, so as to strengthen tax management and promote tax administration according to law. Although a few enterprises have analysis and planning plans to reduce tax burden, they have not made a strict distinction between tax planning and tax avoidance, which will not only increase unnecessary tax risks for enterprises, but also cause confusion in tax collection and management. This paper aims to expounds the current manufacturing small and medium-sized enterprises in the income tax planning problems and analyze its reason, on the basis of this argument needs and income tax planning in the KD rubber company in S province as the research object, based on the situation of small and medium-sized enterprises, combined with its stage of development, put forward the legal effective tax planning scheme, reduce the tax burden at the same time, combining the risks in the process of the scheme are analyzed, and puts forward relevant prevention measures, provide a reference for other small and medium-sized enterprise tax preparation.
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