联系我们

论文查询结果	返回搜索

论文编号：	859
作者编号：	2220060607
上传时间：	2008/6/27 14:35:20
中文题目：	我国制造业企业纳税筹划的应用研
英文题目：	Studying of the manufacturin
指导老师：	黄菊珊 副教授
中文关键字：	纳税筹划 制造业企业 税收优惠
英文关键字：	tax planning manufacturing
中文摘要：	市场经济条件下，企业是自主经营、自负盈亏、独立核算的经济实体，其经济行为与经济利益是紧密联系在一起的。追求利益最大化成为企业的最主要目标。同时，市场经济更是一种法治经济。依法纳税是每个企业（纳税人）的应尽义务。税收的无偿性决定了税款的支付是企业资金的净流出。企业要在市场经济环境中求生存、谋发展，占有一席之地，除了从生产经营活动方面努力外，进行纳税筹划也是一项重要内容。在我国，纳税筹划尚处于起步阶段，还没有完全受到广大纳税人和投资者的重视。企业的纳税行为涉及企业和国家两个主体，如何使企业的纳税行为在遵守税法的前提下，使企业和政府双方都受益，促进企业经济效益的提高，促进国家法治建设和社会经济发展，是一个值得探讨的问题。 目前，我国关于纳税筹划的研究还只限于宏观理论和简单案例，并未就特定行业企业进行实际的筹划方法研究。基于此，本文希望在对纳税筹划理论内在规律进一步研究的基础上，结合制造行业的相关特点，探索适合制造业企业的合法的、科学的、行之有效的纳税筹划微观实践方法并以案例进行验证，为解决目前纳税筹划理论与实践相脱节问题做出努力。 本文的研究思路就是以纳税筹划的一般理论为基础，通过分析制造行业的财税特点并结合其要遵循的战略、风险、财务管理三大原则，总结出制造业企业的纳税筹划的重点（一是合理运用税收优惠；二是根据生产经营环节进行筹划）和具体方法，并通过案例对其进行量化分析和验证。
英文摘要：	Under the condition of the socialist market economy, each enterprise is an economic entity with independent operation, independent accounting and full responsibility for profits and losses, whose economic activities and economic profits are related tightly together. To maximize the benefit becomes their main goal. Besides, market economy especially is legalized economy. Paying tax in accordance with the law is the responsibility of every enterprise (taxpayer). The gratis tax-pay determines that the tax is net payout from the enterprise capital. If one company wants to survive and develop itself in market economy, it is also important to make a good taxpaying plan besides the required ability of planning production and operation.In China, tax planning is still on the first stage, and not in attracts yet. Two entities are involved in taxing performance--- enterprise and the nation. So, under the premise of legal taxing, how to make the profits for the two parties, improve the enterprise’s economic profits, and speed the nation’s development is an interesting study. At present, in China the study of tax planning is only limited in the theory and simple cases. There is still no such study about enterprises in specifically fields. Therefore, this context will study the proper ratepaying plan in the manufacturing enterprise based on the theory. Based on the general theory and analyzing the characteristics of taxpaying and three principles followed by strategy, risk and financial management, the context is to sum up the key-points of taxpaying in the manufacturing enterprise--- to make use of the tax preference and to make plan in accordance with production and operation. All the details can be analyzed and proved by the cases.
查看全文：	预览  下载(下载需要进行登录)