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论文编号：	3907
作者编号：	2220090723
上传时间：	2011/12/6 8:55:53
中文题目：	我国企业分立的税务筹划研究—以摩罗公司为例
英文题目：	Tax Planning of Chinese Corporation Separation
指导老师：	王全喜
中文关键字：	企业重组，企业分立，税务筹划
英文关键字：	Corporate Restructure Corporate Separation Tax Planning
中文摘要：	受全球经济环境影响以及公司自身发展的需要，近年，很多公司都在经历着重组活动。企业重组活动是一项系统工程，涉及企业各种生产要素。而税务问题在资产重组活动中又显得更为复杂。一方面，资产重组活动中涉及的事项几乎都与税务有关系；另一方面，我国涉及资产重组活动的税收政策并不全面。所以，总结我国涉及资产重组的相关法律并结合案例进行分析，具有现实意义。税收筹划在我国的起步较晚，大约是在20世纪90年代才开始发展。目前，我国税收筹划水平还没有达到很高的标准，也没有形成特别完整的税收筹划理论体系。我国企业现阶断税收筹划的主要运用就是在合法的前提下，通过税收筹划个案的解决，达到企业减轻税负的目的。本文结合实际案例探讨在企业分立过程中涉及的纳税筹划方法，也是对税务筹划在分立方面的一个总结，对实务具有指导意义。本文共分为四章：第一章为绪论。主要介绍本文对分立纳税筹划的研究目的，背景及意义。介绍本文的研究内容和章节架构，并总结本文的研究方法和创新之处。第二章为企业分立过程的纳税筹划研究，包括专家定义、纳税筹划的特征、企业分立中纳税筹划意义和动因，以及纳税筹划方法的总结。第三章是企业分立过程的涉税事项研究。其中包括了企业分立的概论、我国企业分立的税收政策总结和整理。分析企业分立与税收筹划的关系，以及对企业分立进行纳税筹划的可行性分析。第四章为文章的核心章节。结合在本人在实际工作中案例，研究了纳税筹划在案例中的实际应用。通过对摩罗公司分立的案例分析，对分立过程中的涉税事项和纳税筹划事项进行总结。文章分别从税收筹划方法和分税种的不同的角度，对分立中使用的纳税筹划事项进行了研究。纳税筹划的方法包括了低税率和免税项目的分离，兼营或混合经营业务的划分，增值税纳税人身份的选择等。文章分别对各个税种进行了详细研究，包括所得税，流转税，行为税及其他附加税费。通过案例分析，文章总结了纳税筹划在纳税筹划在企业分立过程中的意义和效果。表现为纳税筹划具有明显的节税效果和提高公司财务管理水平，达到公司管理目标。本文也总结了在企业分立过程中运用纳税筹划应注意的问题。包括：应考虑设立新企业的成本，保证企业集团总体利益，注意定价的合理性。处理时间压力等。本文的创新在于本文综合了我国近几年颁布的新企业会计准则、关于资产重组的最新法规，提出了有关我国企业分立的、新的纳税筹划方法与思路。
英文摘要：	By the effect of global economic environment and the needs of the development of the company，in recent years，many companies are experiencing reorganization activities. Corporate reorganization activity is a systematic project，involving enterprise all sorts of factors’ productions. And tax issues in assets reorganization activities appear more complex. On the one hand，almost all the items of assets reorganization activities involved in a relationship with tax; on the other hand，the policy of assets reorganization activities is not comprehensive in China. So，It is realistic for researching tax issues about asset reorganization by case. Tax planning research started late in China.The development started at nineteen ninties. At present, our country tax planing has not reached the high level, has not formed a complete theoretical system also. The present tax planning stage in our country is reducing tax burden of enterprises through the tax planning solving case by case legally. This article discusses the tax planning method of Chinese enterprises separation through the real case study. It is a good summary of the separation in tax planning .It has a guiding significance. This article falls into four chapters. The main contents as the following ： The first part is introduction. Introduces the enterprise separation tax planning research background in our contry. Explains the purpose and significance of this article. Introduces the structure and research content, summarizes the innovation point,.Finally introduces the main research method of this article. The second part of a business separation with the tax planning related theory. Firstly，introduces the definition of the types and process for the basic theory，and secondly，mainly introduces the meaning of tax planning，the principles and methods. The third part is for enterprise separation tax matters of treatment. Including theory of separation, Chiese separation tax policy analysis, the analysis of relationship between separation and tax planning. And the separatation of the enterprise was put on the feasibility of tax planning. The fourth part is the core chapter of this article. As the tax planning in the actual application，choose Mola company as an exmple. Summarizes the process of separation for each tax issues and alalysis the method of tax planning during the separation. This article studies tax-planning issues from tax planning methods and the different taxes categrades. Tax planning methods include low tax rates and tax-free separation of the project, concurrently or mixed business division, VAT taxpayer choices. Article carrys out for detailed study of the various taxes, including income tax, turnover tax, additional tax and other tax act. Through case studies, the article summarizes the tax planning in the enterprise during the separation process of the meaning and effect. Tax planning has a significant tax savings and improves the company's financial management. This article also summarizes tax planning issues during the separation process in the enterprise should pay attention to. Consider the cost of setting up a new enterprise, ensure the overall interests of the enterprise group, pay attention to the reasonable pricing and handle the time pressure. This article bring forth new ideas base on the new accounting standards, the latest regulations on asset restructuring, proposed the tax planning methods and ideas during the corporation separation. This artival can be used for other companies to draw upon the separation in the future.
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