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论文编号：	11909
作者编号：	2320170386
上传时间：	2020/8/7 16:30:24
中文题目：	中小企业AD公司税务筹划优化策略研究
英文题目：	Research on Tax Planning Optimization Strategy of AD Company of Small-and -medium Enterprises
指导老师：	刘俊振
中文关键字：	税务筹划；中小型企业；AD公司；应对策略
英文关键字：	tax planning; small-and-medium enterprises; AD company; tackling strategy
中文摘要：	税务筹划在国外历经了多年的研究历史，不少国外企业对税务筹划认识较深，也享受到了税务筹划给予的红利。而我国的税务筹划研究起步并不久，国内企业在这方面的实践与国外企业相比有不少差距。这提示了我国企业应转变思想，加强学习借鉴，及时享受税务筹划赋予的利好。 中小企业在我国现有企业中占比巨大，是我国国民经济和社会发展的生力军，是扩大就业、改善民生、促进创业创新的重要力量，在稳增长、促改革、调结构、惠民生、防风险中发挥着重要作用。可以说中小企业的发展影响着我国经济社会发展。可是这些年来，随着国际国内市场环境变化，中小企业面临的税负重、成本高等等问题日益突出，这些因素阻碍了其发展，已经引起政府及有关方面的高度重视，并出台了一系列法律法规政策，以切实解决中小企业的税负问题。中小企业要谋求发展，不单单靠政府重视，中小企业的税务筹划亟待提上日程。 本文选取AD公司当作我国中小企业的典型代表，在参考过往的经验教训后，结合该公司实际情况，在合法合规的范围内，分析研究出了一套税务筹划方案，总结了中小企业税务筹划的一般情况并提出了具体的管理建议，以便于广大中小企业在实际操作中加以应用。 论文在对税务筹划等相关概念进行梳理的基础上，整理了税务筹划的影响因素、目标、原则、技术和操作程序。然后，介绍了AD公司税务筹划现状及存在问题，引出了AD公司税务筹划改进的必要性与可行性，综合运用不同的筹划技术对AD公司的税务筹划问题进行税务筹划方案设计。最后，得出论文的主要发现与研究结论，提出管理建议，分析论文的研究创新与不足之处，提出研究展望。 本文希望以探索中小企业AD公司的税务筹划为契机，发现一些税务筹划方面共性的问题和应对策略，以供我国广大中小企业参考。
英文摘要：	Tax planning has been studied for many years in foreign countries. Many foreign companies have a deep understanding of tax planning and have also enjoyed the dividends given by tax planning. However, our country's tax planning research has just started, and the practice of domestic companies in this respect has many gaps compared with foreign companies. It is suggested that Chinese enterprises should change their minds, strengthen learning and reference, and enjoy the benefits given by tax planning in a timely manner. Small and medium-sized enterprises (SMEs) account for a huge proportion of China’s existing enterprises. It is a vital force in China’s national economic and social development, an important force for expanding employment, improving people’s livelihood, and promoting entrepreneurship and innovation. It plays an important role in preventing risks. It can be said that the development of SMEs affects my country's economic and social development. However, in recent years, with the changes in the international and domestic market environment, the tax burden and high costs faced by SMEs have become increasingly prominent. These factors have hindered their development, and have caused the government and relevant parties to attach great importance to it and have issued a series of laws. Regulations and policies effectively solve the tax burden of SMEs. For SMEs are seeking for development, not only the government attaches importance to it, but also the tax planning of SMEs is urgently on the agenda. This article selects AD company as a typical representative of China's small and medium-sized enterprises. After referring to the past experience and lessons, combined with the actual situation of the company, within the scope of legal compliance, an analysis and study of a set of tax planning schemes, summarizing the taxation of small and medium-sized enterprises The general situation of planning and specific management suggestions are put forward in order to facilitate the application of the majority of SMEs in actual operation. On the basis of sorting out related concepts such as tax planning, the thesis sorts out the influencing factors, goals, principles, techniques and operating procedures of tax planning. Then, it introduces the current status and problems of AD company's tax planning, leads to the necessity and feasibility of the improvement of AD company's tax planning, and comprehensively uses different planning techniques to design the tax planning of AD company's tax planning. Finally, it draws the main findings and research conclusions of the thesis, puts forward management suggestions, analyzes the research innovations and deficiencies of the thesis, and proposes a research prospect. This article hopes to take the opportunity of exploring the tax planning of small and medium-sized AD companies to find some common problems in tax planning and coping strategies for the reference of the majority of small and medium-sized enterprises in my country.
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