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论文编号：	5735
作者编号：	2220110316
上传时间：	2013/12/4 9:16:25
中文题目：	烟草企业税收筹划研究-以BZ公司为例
英文题目：	Tobacco tax planning research-to BZ company as an example
指导老师：	李姝
中文关键字：	烟草企业;税收筹划;BZ公司;案例分析
英文关键字：	Tobacco enterprise; Tax planning; BZ company; Case analysis
中文摘要：	随着市场竞争的日趋激烈以及企业对于经济效益追求的逐步加深，作为能够有效帮助企业进行资金统筹规划和管理的税收筹划，越来越受到社会各界的广泛关注和应用，不同于违法性质的偷税、漏税，税收筹划是在合理性、科学性、合法性以及预见性的基础上对公司的税收进行科学的规划，并最终达到帮助企业节约成本，提高经济效益和少缴税的目的，其突出表现是在国家法律允许的范围内，受到市场的制约和道德观念的约束。烟草行业在我国具有特殊的法律地位，其所缴纳的高额税款不仅是地方财政的主要来源，同时也是国家财政收入和税收总额的重要组成，如何应对市场的变化和相互竞争的加剧，及时的做好资金节流和效益目标实现是目前烟草企业面临的严峻问题。 在这一大背景下，烟草企业除了做好自身销售与营销策略的创新和产品质量的提升外，遵守国家税收政策的同时利用适当税收筹划方法和手段减少税款的缴纳，也是推进可持续发展和提高整体竞争力的主要方面。本文在首先介绍烟草企业进行税收筹划的研究背景和意义的基础上，就其国内及国外的研究现状进行了深入的分析，并就二者之间的区别做了讨论。此外作为本项研究的基础——税收筹划基本理论本文也做了深入的研究和论述，从其基本含义、原则、思路和典型方法与最终目的等方面进行了探讨，并在深刻认识的基础上结合BZ烟草企业的实际进行了深入的案例分析和研究，在增强自身对税收筹划理论认识的基础上积累了宝贵的实际研究经验。其中不仅对BZ烟草公司的基本现状和实际情况作了详细的介绍，还就如何具体开展针对所得税、增值税为主要筹划对象的节税、税费转嫁、避税等筹划活动进行了详细的规划，指出了以BZ公司为例的烟草企业的税务风险与防范对策。 本文认为:税收筹划是烟草企业未来参与市场竞争、提升整体实力、改善企业经营现状和突破瓶颈创新的必然选择，是烟草企业加强财务管理和注重财务控制手段应用的重要方面。通过纳税筹划，在降低企业生产和经营成本的基础上，提高烟草企业的整体效益，促进企业未来的持续发展和壮大。
英文摘要：	With the increasingly fierce market competition and enterprises' gradual deepening of pursuing economic benefits, the tax planning, which can help enterprises to conduct overall fund planning and management effectively, is given more and more attention and application from various fields of the society. Different from tax evasion that is involved in despicable means or vicious purpose, tax planning gives enterprises' tax scientific plan on the basis of rationality, science, legitimacy and foreseeing, and finally it can help enterprises to achieve the aim of reducing cost, improving economic benefits and paying less tax. Tax planning has an outstanding characteristic, which includes being in the range of the national laws' permission, being restricted by market and the moral values. Tobacco industry has special legal status in our country, the high taxes they pay are not only the main source of local finance, but also an important component of national fiscal income and tax totality, how to deal with the changes from market and the fierce competition of each other, making money throttle in time and realizing the benefit goal are the serious problems that tobacco enterprises are facing at present. In this background, in addition to selling its goods well, the innovating of market strategy and the promoting of products' quality, complying with national tax policy meanwhile using the appropriate ways and means of tax planning to reduce tax payment are the main aspects to promote the sustainable development and improve the overall competitiveness. On the basis of the research background and significance for the simple introduction of tobacco enterprises' tax planning, this paper makes a deep analysis on its present research in China and other countries, besides; it makes a brief discussion respectively on the differences between both sides. In addition , researching from its basic meaning , principles , ideas , typical method and the final objective , this paper discusses deeply about the basic theory of tax planning , which is the foundation of the study .On the basis of profound realization , it also carries on the case analysis and research deeply , which is combined with the actual situation of B2 tobacco enterprise and it accumulates some valuable research experiences basing on enhancing the understanding of tax planning theory . This paper not only introduces the basic and actual situation of B2 tobacco company in detail but also has a detailed plan about how to carry out the planning activities of tax saving, tax transfer and tax avoidance, which mainly aim at income tax and value—added tax, it uses B2 company as an example to point out the tax risk and preventing measures of tobacco enterprises. This paper considers that tax planning is the inevitable choice for tobacco enterprises to participate in future market competition, to enhance the overall power, to improve enterprises' present management situation and to make creative innovation, and it is an important aspect for tobacco enterprises to strengthen financial management and focus on the application of financial control methods. Through tax planning, we can improve the overall efficiency of tobacco enterprises and promote the sustainable future development and growth of the enterprises basing on reducing enterprises' producing and operating costs.
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