会计专业S物流公司纳税筹划研究.doc

目录 Research on Tax Planning of S Logistics Company S物流公司纳税筹划研究 摘 要 伴随着我国经济快速增长以及市场经济的进一步加深，税收政策需要与市场经济发展相适应。为了更好的适应税收政策带来的变化，越来越多的企业开始进行纳税筹划，并在纳税筹划后降低了税负，提升了收益。近年我国税收政策变动较大，“营改增”虽避免了重复征税，但是短时间内增值税税率对比之前的营业税税率有了大幅提高，加重了纳税人税收负担。在这种情况下，企业的管理者们逐渐意识到将纳税筹划在财务工作乃至企业经营发展中的重要性，希望可以通过合理的筹划实现降低税负。物流行业作为新兴产业，行业特点是涉及业务面较广，致使物流行业在经营服务中会涉及到多种税率，这为物流行业的纳税筹划提供了设计空间。通过对S公司进行合理的纳税筹划分析，为企业纳税筹划方案的设计提供思路，以达到降低S公司税收负担的目标，使其获得更多收益。 本文运用科学的研究方法，通过文献研究法了解研究发展的现状，通过理论研究法对于纳税的相关理论进行分析。同时以S公司为例，运用对比分析法及案例分析法并结合S公司的发展策略和经营环境分析S公司在物流行业如何进行纳税筹划的设计和实施。本文从五个方面进行了论述，在第一部分，首先对于本文的研究背景和研究的意义与方法进行概括介绍，并且阐述了国内、外的研究现状，指出了论文研究的技术路线；第二部分作出了相关概念的概述，包括纳税筹划及纳税筹划风险的相关概念、物流行业的概念与特征和进行纳税筹划的理论基础，为下文的筹划方案设计和风险控制建议进行理论铺垫；第三部分，主要阐述了S公司的经营状况及涉税情况，结合S公司目前的纳税筹划现状对其纳税筹划环境进行SWOT分析。通过对S公司纳税现状的深入了解，以便之后提出有针对性的筹划方案；第四部分则结合S公司的具体情况进行纳税筹划的方案设计，开始先明确纳税筹划方案的设计思路，然后改变采购、经营、研发和核算四大环节中涉及的业务方式来获得较低税率的优惠或更多的增值税进项发票用于抵扣，以减轻S公司的税负。第五部分是对纳税筹划方案设计的完善，说明纳税筹划存在风险，并且给出防范风险的建议，确保纳税筹划可以顺利实施。最后一部分是本文的结论，总结了根据研究得出的成果。 关键词：纳税筹划；物流行业；税收负担；营改增 I Research on Tax Planning of S Logistics Company ABSTRACT With the rapid growth of China's economy and the further deepening of the market economy, tax policies need to be compatible with the development of the market economy. In order to better adapt to the changes brought by taxation policies, more and more enterprises are now starting to make tax planning. Most enterprises have reduced tax burdens and increased their income after implementing tax planning, which has made tax planning activities more. The attention of enterprises has been recognized by the whole society. In recent years, China's tax policy has changed a lot. In particular, after the “business reform”, the business tax has been abolished and the value-added tax has been replaced. The value-added tax is divided into four tax files according to different business. The enterprise can put the high tax rate business. The form is converted into a low-tax business form tax, which aims to reduce the tax burden. For this reason, in order to obtain more benefits, managers of enterprises have treated tax planning as a financial priority. As an emerging industry, the logistics industry is characterized by a wide range of business, which causes the logistics industry to involve multiple tax rates in its business services, which provides a design space for the tax planning of the logistics industry. Through the reasonable tax planning analysis of S company, it provides ideas for the design of corporate tax planning, in order to achieve the goal of reducing the tax burden of S company, so that it can get more benefits. This paper selects S company as the research object, and uses literature research method, theoretical research method, comparative analysis method and case analysis method, combined with S company's development strategy and business environment to analyze how S company designs and implements tax planning in the logistics industry. The thesis is divided into five parts. The first part introduces the background and research significance and methods of the topic, and expounds the research status of domestic and foreign, and points out the technical route of the research. The second part gives an overview of the relevant concepts, including the definition and planning methods of tax planning, and explains the risks of tax planning. The third part mainly expounds the operating status and tax-related situation of S company, and carries out SWOT analysis on the tax planning environment based on the current status of S company's current tax planning. The fourth part combines the specific situation of S company to carry out the planning of tax planning. It begins to clarify the design ideas of the tax planning plan, and then changes the business methods involved in the four links of procurement, operation, R&D and accounting to obtain lower tax rates. Discounts or more VAT invoices are used for deductions to mitigate the tax burden of Company S. The fifth part is the improvement of the tax planning scheme design, indicating the risk of tax planning, and giving advice on preventing risks, ensuring that tax planning can be implemented smoothly. The last part is the conclusion of this paper, summarizing the results based on the research. Key Words: Tax Planning; Logistics industry; The tax burden; Substitute the VAT for Business Tax 目 录 摘 要 II ABSTRACT III 第1章 绪 论 1 1.1 选题背景与研究意义 1 1.1.1 选题背景 1 1.1.2 研究意义 1 1.2 国内外研究述评 2 1.2.1 国外研究现状 2 1.2.2 国内研究现状 3 1.2.3 国内外研究评价 4 1.3 研究方法与内容 5 1.3.1 研究方法 5 1.3.2 主要内容 5 1.4 研究技术路线 6 第2章 相关概念及基本理论 7 2.1 纳税筹划含义及基本方法 7 2.1.1 纳税筹划的含义 7 2.1.2纳税筹划的原则 7 2.1.3 纳税筹划的基本方法 8 2.2 纳税筹划风险的概念、特点及风险控制 9 2.2.1 纳税筹划风险的概念 9 2.2.2 纳税筹划风险的特点 9 2.2.3 纳税筹划风险控制 10 2.3 物流业的概念与特征 10 2.3.1 物流业的概念 10 2.3.2 物流业的特征 10 2.4 纳税筹划相关理论基础 11 2.4.1契约理论 11 2.4.2 博弈理论 11 2.4.3 信息不对称理论 11 第3章 S物流公司经营状况与涉税分析 13 3.1 S公司概况及经营现状 13 3.1.1 S公司概况 13 3.1.2 S公司的经营现状 13 3.2 S公司涉税情况 14 3.2.1 S公司主要税种及税率 14 3.2.2 “营改增”后不同业务税率的变化 16 3.2.3