2023年龙华企业税收筹划管理调查分析.doc

毕业论文〔设计〕 论文题目 龙华企业税收筹划管理 调查分析 学 院 经济与管理学院 年 级 2023级 专 业 会计学 学生姓名 于健博 学 号 指导教师 宋明教授 佳木斯大学 整体 s 学　术　诚　信　承　诺 本人郑重声明：所呈交的论文是我个人在导师指导下进行的研究工作及取得研究成果。尽我所知，除了文中特别加以标注和致谢的地方外，论文中不包含其他人已经发表或撰写的研究成果，也不包含为获得佳木斯大学或其他教育机构的学位或证书所使用过的材料。与我一同工作的同志对本研究所做的任何奉献均已在论文中做了明确的说明并表示了谢意。 签名：___________ 日期：____________ 关于论文使用授权的说明 本人完全了解佳木斯大学有关保存、使用学位论文的规定，即：学校有权保存送交论文的复印件，允许论文被查阅和借阅；学校可以公布论文的全部或局部内容，可以采用影印、缩印或其他复制手段保存论文。 签名：___________ 导师签名：___________ 日期：____________ 摘 要 在全球经济一体化的推动下，我国海外企业得到了飞速的开展，但是与此同时，面临的国际市场风险也越来越多。受到金融危机的影响，我国建筑行业的海外市场拓展建设陷入瓶颈之中，相比拟之前，房地产行业持续走低，这一方面损耗了众多房地产企业的经济效益，另一方面加大整个市场的竞争负担。随着第三产业在我国的兴起，建筑企业已经成为支撑国民经济不断增长的有力武器，在国家宏观调控方面发挥了重要的作用。如何摆脱建筑行业开展滞缓的现状，尽可能的把握开展机遇，是我国市场以及相关部门需要重点加以控制和解决的问题。税收支出是影响建筑行业开展的关键因素之一，占据着企业资金支出的很大一局部。对于建筑企业而言，只有合理有效地配置税收支出，才可以充分实现资金的高效划分和利用，强化资金利用效果，提升经济实力，保证企业能够在后期开展中，以比拟良好的状态投入到市场竞争之中，占据有利的市场竞争地位。以下，笔者将围绕税收筹划这一方面出发，对如何提高企业经济效益展开全面剖析，致力于在建筑行业以及税务部门之间形成深刻而正确的关系认识。在对我国建筑行业税收筹划现状分析的根底上，利用问卷调查等方法，了解企业以及税收单位的相关看法。通过问卷调查，一方面准确了掌握目标企业纳税筹划方面的现状，另一方面发现了企业对纳税筹划的意识不强，筹划方法不合理等问题，针对这些问题，从实际角度出发，对龙华企当下现行的纳税筹划政策对自身开展造成的影响加以研究。从而得到以下结论：首先，企业尚未形成自主税收筹划意识，没有认识到税收筹划对于自身开展而言的重要性;其次，相关方面的专业人才较少，专业的纳税筹划团队尚未构建;最后,缺乏部门之间的渗透机制。 最后本文得出结论，龙华企业筹资中的税收筹划对于国家对龙华企业的积极扶持和龙华企业灵活，有创新能力，工作效率高是非常有必要的。从税收法治的完善和市场经济的开展两方面来看龙华企业资金运营中的税收筹划是可行的。 关键词：建筑企业；税收筹划；税收风险 Abstract Under the impetus of the global economic integration, the overseas enterprise obtained the rapid development of our country, but at the same time, facing the international market risk is also more and more. Affected by financial crisis, China's construction industry into a bottleneck in overseas market expansion construction, compared with before, the real estate industry has been falling, on the one hand, loss of many real estate enterprise's economic benefit, on the other hand increased the market competition. With the rise of the third industry in our country, construction enterprises has become the powerful weapon to support the growth of the national economy is, plays an important role in national macroeconomic regulation and control. How to get rid of the construction industry development the present situation of the sluggish, as far as possible to grasp the development opportunities, is China's market and the relevant departments need to focus on control and solve the problem. Tax expenditure is one of the key factors affecting the development of construction industry, occupying a large share of the business capital spending. For construction enterprises, the only reasonable allocation of tax expenditure effectively, can fully realize efficient classification and use of funds, strengthen the result of capital utilization, improve the economic strength, to ensure that enterprises can in the later development, at a good condition in the market competition, occupy the favorable market competitive position. The following, the author will revolve around the tax planning on the one hand, the comprehensive analysis on how to improve enterprise economic benefit, is committed to in the construction industry and the relationship between the deep and correct formed between the tax authorities. In the construction industry in China based on the analysis of the present situation of tax planning, by using the methods of questionnaire survey, know the relevant enterprises and tax units. Through questionnaire survey, on the one hand, accurate grasp the target enterprise tax planning in terms of the status quo, on the other hand found enterprise awareness of tax planning is not strong, the problems such as unreasonable planning method, to solve these problems, from a practical standpoint, the moment of the current tax policy to longhua companies to study the effects of their own development. To get the following conclusions: first of all, the enterprise has yet to form independent consciousness of tax planning, don't realize the importance of tax planning for their own development. Second, less related aspects of the professional talents, professional tax planning team has not yet been built; Finally, the lack of the mechanism of infiltration between government departments. At the end of the paper concludes that for the nation to longhua longhua enterprise financing tax planning in enterprises actively support and longhua flexible, innovative ability, high work efficiency is very necessary. From the improvement of the tax law and the development of the market economy, the tax planning in the operation of longhua enterprise capital is feasible Key Words:construction enterprises;tax planning;tax risk 目 录 摘 要 I Abstract II 一、调研活动根本情况 1 〔一〕调研对象 1 〔二〕调研时间 1 〔三〕调研目的 1 〔四〕调研方法 1 二、调研内容 2 〔一〕龙华企业税收筹划管理现状分析 2 1.龙华企业经营简介 2 2.龙华企业组织机构 2 3.龙华企业纳税现状 3 〔二〕龙华企业纳税筹划存在的问题 4 1.企业纳税筹划意识淡薄 4 2.缺乏税收筹划机构和人才 4 3.税收筹划未形成体系 5 4.缺乏与税务机关的有效沟通 7 〔三〕龙华企业税收筹划问题的成因 7 1.管理者缺乏税收筹划意识 7 2.税收筹划方法不合法 8 3.缺乏高素质财务人员 9 4.开展筹划业务的中介较少 9 5.税务机关检查较少 1