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论文编号：	7156
作者编号：	2220110761
上传时间：	2015/5/27 12:12:33
中文题目：	HD发电企业基建项目税务筹划研究
英文题目：	The research of HD power enterprise infrastructure projects of tax planning
指导老师：	李莉
中文关键字：	HD发电企业；基建项目；税务筹划
英文关键字：	HD power enterprise ;construction; tax planning
中文摘要：	随着市场经济的飞速发展,企业之间的激烈竞争不断加剧，税务筹划已成为企业财务管理中非常重要一环直接影响影响企业成败。对税务筹划的研究国内外多有著述。HD作为发电集团之一自成立以来一直处于高速蓬勃发展之中，每年基建项目众多，基建投资巨大，在这些基建项目的税负直接影响HD集团公司资产价值计价、投资项目税负成本、并最终影响HD集团公司的整体损益和现金流。 文章首先讨论了发电企业税务筹划的经济背景和现实意义，以及研究方法和内容；然后对税务筹划相关理论进行概述，主要包括理论上对税务筹划进行定义，并且对国内外相关理论研究做了一些介绍，为论文的后续研究提供理论依据。 接着通过对HD公司核心业务和基建项目税负情况分析，介绍了HD公司的核心业务、财务管理现状、基建项目税负情况；并根据HD发电企业基建项目纳税现状存在的问题提出改进方案，主要介绍了HD发电企业基建项目税务筹划的改进方案的总体思路原则和具体方案总构思。 在税务筹划方案的应用中，本文以HD青岛燃煤电站蜂窝式脱硝催化剂生产线项目为例运用税务筹划的一些具体方法，根据HD青岛燃煤电站蜂窝式脱硝催化剂生产线项目的不同阶段，区分筹建期、基建期、结算期，再以不同税种以及涉税事项具体分析，具体策划详细阐述了税务筹划方案的具体应用。 通过税务筹划方案的应用，HD青岛燃煤电站蜂窝式脱硝催化剂生产线项目在以下几个方面取得了令人满意的效果：一、完善了企业管理制度，改善了税务环境；二、降低了工程造价，取得了税务收益；三、为未来的生产运营打下良好基础；四、提高了财务人员乃至相关管理人员素质。 论文最后部分为结论和展望，对全文进行了总结并对未来研究方向提出一些展望。
英文摘要：	With the rapid development of market economy and the increasing fierce competition between enterprises, tax planning has become a very important part of the enterprise financial management. It directly affects the enterprise’s success or failure. There are many studies on domestic and overseas tax planning. As one of the power generation group, HD has developed in high speed since its establishment. It has many infrastructure projects every year, and the infrastructure investment is huge. The tax burden in these infrastructure projects directly affects the HD group’s asset valuation and investment tax cost of the project, and ultimately affects the HD group's overall profit and cash flow. In the first part of this thesis, it encloses the introduction, and mainly discusses economic background, practical significance, and research methods and contents on tax planning of the power generation enterprise. In the second part of this thesis, it encloses the overview of related theories, the definition of main theory on tax planning. Also, it introduces some relevant theories domestic and overseas to provide theoretical basis for the follow-up studies. In the third part of this thesis, it encloses tax situation analysis on the core business and infrastructure projects of HD group, introducing the HD group's core business, current financial management situation, and the tax situation of construction projects. In the fourth part of this thesis, it encloses tax improvements plan on infrastructure projects of the HD power generation group, mainly introduces overall rational and concrete scheme of the design on tax improvement plan of infrastructure projects of the HD power generation group. In the fifth part , the application of tax planning program, this paper takes HD Qingdao coal-fired power plants honeycomb denitration catalyst production line project as an example to use some specific methods of tax planning. By applying the tax planning schemes, HD Qingdao coal-fired power plant denitration catalyst honeycomb production line made in the following aspects satisfactory results: First, improving the enterprise management system and the tax environment; second, reducing the project cost, made a tax benefit; third, firm a good foundation for the future of manufacturing operations; Fourth, improving the quality of the financial staff and the related management personnel. The sixth part covers conclusion and outlook, summary for the full text , and puts forward some prospects for future research.
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