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论文编号：	3445
作者编号：	2220090724
上传时间：	2011/6/13 10:07:27
中文题目：	H园林绿化公司纳税筹划研究
英文题目：	Research on Tax Planning of H Landscape Architecture Corporation
指导老师：	张晓农
中文关键字：	纳税筹划 园林绿化 周期性业务
英文关键字：	Tax planning, Landscape architecture, Main business of contracts
中文摘要：	园林绿化行业在我国属于朝阳产业，正处于快速发展时期，纳税筹划逐步成为园林绿化施工企业降低成本，提高竞争力的一个重要方法。目前针对园林绿化施工企业的纳税筹划方法研究尚不够完善，大多将其作为建筑业的细分行业简单提及。但园林绿化行业作为建筑业的细分行业仅是就营业税征收管理这一环节进行的分类，不能够充分体现这一行业的特点，所进行的纳税筹划针对性也就不足。 文章通过对以H公司为代表的园林绿化施工企业的业务概况及涉税情况的分析，提出将该公司的业务分为周期性业务和不定期业务分别进行筹划的方法。 周期性业务部分根据业务类别进行方案设计和选择，通过对一个完整的业务生命周期内某一方案总的纳税金额进行比较的方法进行方案选择。将增值税、营业税、企业所得税和印花税综合考虑，并进行比对分析，得出一系列纳税筹划方案选择过程中的计算公式。 不定期业务部分按照税种进行筹划，提出针对税种的选择方法和思路，并在较长的经营时间内仅对其实施进行跟踪。
英文摘要：	The trade of landscape architecture is a sunrise industry in our country and has developed rapidly in recent years. To improve the competition ability of the companies in the field, tax planning received increasing attention as one of the most important ways to reduce cost. Present studies on the methods of tax planning for these companies are insufficient. Most of the literature presents simple treatment of tax planning for landscape architecture as a straightforward extension of tax planning for architectural business. Despite the fact that the trade of landscape architecture is a subdivision of architectural business, however, tax planning requires detailed classification and analysis of the sales and other tax policies to reflect the peculiarities of the trade. As a result it is necessary to perform careful study of these issues. In this thesis, we present surveys of the business and tax planning for a Company H and analyze these survey results as a case study for the trade of landscape architecture. In this study the tax planning is analyzed for the main business of contracts and other business, respectively. For the main business of contracts, the tax burdens for different types of contract are analyzed and different tax planning strategies are selected according to the analysis. The strategies are selected by comparing the total tax burdens of all business in one operation cycle. The value added tax, sales tax, business income taxes and stamp tax are considered as whole and analyzed through a detailed analysis. Then a series of formulas are derived that can be used for tax planning. For other business out of annual planning, the tax planning strategies are designed according to different types of tax. Based on these results it is suggested that a strategy should be selected by considering a particular type of tax. And the consequence of implementing the strategy should be continuously monitored over a long time period for optimization.
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