企业营销活动中的税收筹划
摘要
税收筹划是指纳税人在现行税收制度许可的范围内，通过对自身的筹资活动、投资活动以及经营活动进行合理的、巧妙的安排，尽可能取得节税的税收利益，实现利润最大化目标。税收筹划在国外特别是西方发达国家几乎家喻户晓，但在我国尚处于起步阶段。随着我国社会主义市场经济体制的建立和完善以及中国加入WTO，税收筹划作为纳税人合理降低成本，提高竞争力的重要手段之一，必将得到前所未有的发展。
本文站在企业营销角度，探讨企业营销活动中各个环节的一些涉税问题。因为现实经济生活中，我国有很多企业忽视了企业营销和纳税筹划的有机结合，在营销活动中造成企业多交税，加重了企业的税收负担。企业的营销活动，应该也必须重视纳税筹划，以降低营销成本，减轻税收负担。
本文共分为五章：
第 1 章： 企业营销税收筹划的必要性及现实意义。本章从税收筹划的概念和特点出发，分析了我国企业营销税收筹划空间，以及市场经济条件下，我国企业营销开展税收筹划的必要性和现实意义。旨在通过本章的论述，形成对税收筹划的清晰认识，并明确本文主要探讨对象。
第 2 章： 企业营销销售过程中的税收筹划。本章是全文的重点。写作的初衷是将税收筹划的理论与企业的销售过程各实践环节有机结合起来，为企业营销提供一些可资借鉴的思路和基本方法。全章共分四节。每一节都对相应的税法规定及税收筹划原理进行了分析，并辅以典型案例，使筹划方法尽量具有可操作性。作者首先阐述了企业销售过程中税收筹划先要考虑的问题——作好纳税人身份选择的筹划。其次，探讨了销售机构设立中的税收筹划即如何科学合理地设置和运用分支机构进行筹划的问题。第 3节阐述了销售方式选择的税收筹划。各类企业的销售方式很多，采用不同的销售方式，就可能产生不同的营销效果。最后一节，则主要讨论了几种特殊的销售行为中的税收筹划问题，具有较强的现实意义。
第 3 章： 企业营销财务管理中的税收筹划。本章论述营销活动中另一重要环节即涉及营销的财务管理税收筹划问题。我国税法对会务费、差旅费、业务招待费、广告费、业务宣传费、运费和工资、薪金等财务支出的税收问题作了明确规定。许多企业经常发生税前扣除项目超过标准，不能在企业所得税前扣除的现象，加重了企业税负；而个人所得税则因支付方式不当，加重了个人负担。如何通过筹划尽可能避免这些现象的发生，是很多企业需要面对的重要课题。本章对此提出了一些思路。对企业实际操作有借鉴意义。
第 4 章： 国际市场营销的税收筹划。本章是对前面两章内容上的补充。写作目的在于增强企业税收筹划的紧迫感。国外跨国公司进行税收筹划已经相当成熟和普遍，我国企业若不引起足够重视，必然造成巨大损失。因此，本章探讨了跨国公司税收筹划途径以及完税价格、出口退税、纳税期限等方面的筹划。
第 5 章： 企业营销的新发展。本章论述的实际上是目前税收上的不完善之处或征税空白点。但它们却是今后税收发展的方向。如绿色营销，属环保型营销，而我国现行的税制却尚未设立以保护环境为课征目的的独立税种，没有形成系统的环境税收政策；电子商务普及则使我国企业税收筹划面临着巨大的机遇和桃战。其无国界化、虚拟化、数字化和支付方式电子化等特点使得税法相关规定对企业的经济活动显得力不从心。找准筹划的切入点，就可为企业开展税收筹划提供广阔的空间。
本文的特点是在选题上具有创新性。站在企业市场营销的角度，对企业营销活动中各个环节的税收筹划问题力求深入、细致的系统研究，国内外相关论文和专著还较少。本文也仅是做了一些尝试。将理论探讨与案例分析相结合，使其对企业营销决策和实际操作具有现实的参考价值。
Tax planning refers to the reasonable and well-designed plan that the taxpayer makes for his own financing, investment and operation, within the limits permitted by the existing taxation system, to gain as many benefits as possible in tax saving and fulfill the goal of profit-maximizing. Tax planning is widely known in foreign countries, especially in the developed western countries, but it is still in starting stage in China. With the setting-up and improvement of socialist market economy and China's entry into WTO, tax planning, one of the important means that taxpayers lower cost and enhance competitiveness, will certainly develop faster than ever before.
From the perspective of business marketing, this paper probes into some tax problems associated with links in the process of business marketing. In real economic life, many enterprises in China overlook the organic combination of business marketing and tax planning, which makes enterprises pay more tax in business marketing and add to the enterprises' tax burden. Therefore, attention should be paid to tax planning in business marketing so as to reduce the marketing cost and lighten the tax burden.
This paper consists of five chapters:
Chapter One: the necessity and practical significance of tax planning for business marketing. Starting with the notion and characteristics of tax planning, this chapter analyzes the room of tax planning for business marketing. It also illustrates the necessity and practical significance of carrying out tax planning in business marketing in China. With the exposition of this chapter, it aims at shedding light on the clear idea of tax planning and on the main subject matter of this paper.
Chapter Two: the tax planning in the process of business sales. This chapter is the key part of the whole dissertation. The author's original intention to write this chapter is to combine organically the theories of tax planning and the practical links in the process of business sales so as to
provide business marketing with some ideas and methods. There are four sections in this chapter. Each section analyses the corresponding taxation rules and the theories of tax planning by analyzing cases, trying to make the ways of planning as workable as possible. First, the author expounds on some problems which need to be consider in business sales when planning tax---successfully planning the role-choosing of taxpayer. Second, the author discusses the tax planning when setting up sales branches, i.e. how to set up and operate the branches scientifically and reasonably. The third section of this chapter exposits the tax planning in choosing the ways of sales. There are lots of ways of sales for different corporations and adopting different ways of sales may result in different operating effects. The last section focuses on the analysis of tax planning in several special sales behaviors, which shares more practical significance.
Chapter Three: tax planning in financial management of business marketing. This chapter expounds on another important link of marketing: tax planning about financial management. The Taxation Law of China prescribes specific rules about all kinds of financial expenditures occurred in meeting, traveling, reception, advertising, business propaganda, shipping, salaries and wages and so on. In many corporations, items of tax reduction before tax often go beyond the standard and no tax reduction can happen before corporation tax. This increases the tax burden of the corporations. Personal income tax also increases the tax burden of individuals because of improper payment. It is a very important task for most corporations to avoid above-mentioned phenomena through tax planning. This chapter puts forward some ideas that are helpful for practical operations in corporations.
Chapter Four: tax planning in international marketing. This chapter is a supplement of last two chapters. It aims at emphasizing the urgency of tax planning of enterprises. Tax planning is mature and widespread in multinational corporations. If our cor
本文站在企业营销角度，探讨企业营销活动中各个环节的一些涉税问题。因为现实经济生活中，我国有很多企业忽视了企业营销和纳税筹划的有机结合，在营销活动中造成企业多交税，加重了企业的税收负担。企业的营销活动，应该也必须重视纳税筹划，以降低营销成本，减轻税收负担。
本文共分为五章：
第 1 章： 企业营销税收筹划的必要性及现实意义。本章从税收筹划的概念和特点出发，分析了我国企业营销税收筹划空间，以及市场经济条件下，我国企业营销开展税收筹划的必要性和现实意义。旨在通过本章的论述，形成对税收筹划的清晰认识，并明确本文主要探讨对象。
第 2 章： 企业营销销售过程中的税收筹划。本章是全文的重点。写作的初衷是将税收筹划的理论与企业的销售过程各实践环节有机结合起来，为企业营销提供一些可资借鉴的思路和基本方法。全章共分四节。每一节都对相应的税法规定及税收筹划原理进行了分析，并辅以典型案例，使筹划方法尽量具有可操作性。作者首先阐述了企业销售过程中税收筹划先要考虑的问题——作好纳税人身份选择的筹划。其次，探讨了销售机构设立中的税收筹划即如何科学合理地设置和运用分支机构进行筹划的问题。第 3节阐述了销售方式选择的税收筹划。各类企业的销售方式很多，采用不同的销售方式，就可能产生不同的营销效果。最后一节，则主要讨论了几种特殊的销售行为中的税收筹划问题，具有较强的现实意义。
第 3 章： 企业营销财务管理中的税收筹划。本章论述营销活动中另一重要环节即涉及营销的财务管理税收筹划问题。我国税法对会务费、差旅费、业务招待费、广告费、业务宣传费、运费和工资、薪金等财务支出的税收问题作了明确规定。许多企业经常发生税前扣除项目超过标准，不能在企业所得税前扣除的现象，加重了企业税负；而个人所得税则因支付方式不当，加重了个人负担。如何通过筹划尽可能避免这些现象的发生，是很多企业需要面对的重要课题。本章对此提出了一些思路。对企业实际操作有借鉴意义。
第 4 章： 国际市场营销的税收筹划。本章是对前面两章内容上的补充。写作目的在于增强企业税收筹划的紧迫感。国外跨国公司进行税收筹划已经相当成熟和普遍，我国企业若不引起足够重视，必然造成巨大损失。因此，本章探讨了跨国公司税收筹划途径以及完税价格、出口退税、纳税期限等方面的筹划。
第 5 章： 企业营销的新发展。本章论述的实际上是目前税收上的不完善之处或征税空白点。但它们却是今后税收发展的方向。如绿色营销，属环保型营销，而我国现行的税制却尚未设立以保护环境为课征目的的独立税种，没有形成系统的环境税收政策；电子商务普及则使我国企业税收筹划面临着巨大的机遇和桃战。其无国界化、虚拟化、数字化和支付方式电子化等特点使得税法相关规定对企业的经济活动显得力不从心。找准筹划的切入点，就可为企业开展税收筹划提供广阔的空间。
本文的特点是在选题上具有创新性。站在企业市场营销的角度，对企业营销活动中各个环节的税收筹划问题力求深入、细致的系统研究，国内外相关论文和专著还较少。本文也仅是做了一些尝试。将理论探讨与案例分析相结合，使其对企业营销决策和实际操作具有现实的参考价值。
Tax planning refers to the reasonable and well-designed plan that the taxpayer makes for his own financing, investment and operation, within the limits permitted by the existing taxation system, to gain as many benefits as possible in tax saving and fulfill the goal of profit-maximizing. Tax planning is widely known in foreign countries, especially in the developed western countries, but it is still in starting stage in China. With the setting-up and improvement of socialist market economy and China's entry into WTO, tax planning, one of the important means that taxpayers lower cost and enhance competitiveness, will certainly develop faster than ever before.
From the perspective of business marketing, this paper probes into some tax problems associated with links in the process of business marketing. In real economic life, many enterprises in China overlook the organic combination of business marketing and tax planning, which makes enterprises pay more tax in business marketing and add to the enterprises' tax burden. Therefore, attention should be paid to tax planning in business marketing so as to reduce the marketing cost and lighten the tax burden.
This paper consists of five chapters:
Chapter One: the necessity and practical significance of tax planning for business marketing. Starting with the notion and characteristics of tax planning, this chapter analyzes the room of tax planning for business marketing. It also illustrates the necessity and practical significance of carrying out tax planning in business marketing in China. With the exposition of this chapter, it aims at shedding light on the clear idea of tax planning and on the main subject matter of this paper.
Chapter Two: the tax planning in the process of business sales. This chapter is the key part of the whole dissertation. The author's original intention to write this chapter is to combine organically the theories of tax planning and the practical links in the process of business sales so as to
provide business marketing with some ideas and methods. There are four sections in this chapter. Each section analyses the corresponding taxation rules and the theories of tax planning by analyzing cases, trying to make the ways of planning as workable as possible. First, the author expounds on some problems which need to be consider in business sales when planning tax---successfully planning the role-choosing of taxpayer. Second, the author discusses the tax planning when setting up sales branches, i.e. how to set up and operate the branches scientifically and reasonably. The third section of this chapter exposits the tax planning in choosing the ways of sales. There are lots of ways of sales for different corporations and adopting different ways of sales may result in different operating effects. The last section focuses on the analysis of tax planning in several special sales behaviors, which shares more practical significance.
Chapter Three: tax planning in financial management of business marketing. This chapter expounds on another important link of marketing: tax planning about financial management. The Taxation Law of China prescribes specific rules about all kinds of financial expenditures occurred in meeting, traveling, reception, advertising, business propaganda, shipping, salaries and wages and so on. In many corporations, items of tax reduction before tax often go beyond the standard and no tax reduction can happen before corporation tax. This increases the tax burden of the corporations. Personal income tax also increases the tax burden of individuals because of improper payment. It is a very important task for most corporations to avoid above-mentioned phenomena through tax planning. This chapter puts forward some ideas that are helpful for practical operations in corporations.
Chapter Four: tax planning in international marketing. This chapter is a supplement of last two chapters. It aims at emphasizing the urgency of tax planning of enterprises. Tax planning is mature and widespread in multinational corporations. If our cor
引文
[1]《税收筹划实务与案例》，刘蓉，黑龙江人民出版社，2002年9月第1版
[2]《税法》， 财政部注册会计师考试委员会办公室， 经济科学出版社， 2002年3月第1版
[3]《现代企业的合理避税筹划》，张中秀，中华工商联合出版社，2000年第1版
[4]《纳税筹划宝典》，张中秀，机械工业出版社，2003年3月第2版
[5]《电子商务与税收：数字化时代的税收政策和税收征管》，蔡金荣等， 中国税务出版社，2000年第1版
[6]《国际税收筹划》，朱洪仁，上海财经大学出版社，2000年第1版
[7]《市场营销学》，江若尘，中国科学技术出版社，2003年第1版
[8]《营销管理》，[美] 菲利普·科特勒，梅汝和等译，上海人民出版社，1999年10月第1版
[9]《税收管理实务操作与案例分析》，钱晟，中国人民大学出版社， 1998
[10]《如何做税收筹划》，张彤等，大连理工大学出版社，2000
[11]《税收筹划方法与案例》，蔡昌，广东经济出版社，2003年第1版
[12]《税收筹划技巧》，余文声，广东经济出版社，2003年第1版
[13] 中国税收筹划网 http://www.ctaxplan.com/
[14] 大中华财税网 http://www.abacn.com/
[15] 中国税务报网 http://www.ctaxnews.com.cn/
[16] 中华会计网校 http://www.chinaacc.com/
[17] 《经济师》《财会研究》《会计研究》《财务与会计》《当代财经》《财经理论与实践》《中国税务》《税务与经济》《福建税务》等期刊
[2]《税法》， 财政部注册会计师考试委员会办公室， 经济科学出版社， 2002年3月第1版
[3]《现代企业的合理避税筹划》，张中秀，中华工商联合出版社，2000年第1版
[4]《纳税筹划宝典》，张中秀，机械工业出版社，2003年3月第2版
[5]《电子商务与税收：数字化时代的税收政策和税收征管》，蔡金荣等， 中国税务出版社，2000年第1版
[6]《国际税收筹划》，朱洪仁，上海财经大学出版社，2000年第1版
[7]《市场营销学》，江若尘，中国科学技术出版社，2003年第1版
[8]《营销管理》，[美] 菲利普·科特勒，梅汝和等译，上海人民出版社，1999年10月第1版
[9]《税收管理实务操作与案例分析》，钱晟，中国人民大学出版社， 1998
[10]《如何做税收筹划》，张彤等，大连理工大学出版社，2000
[11]《税收筹划方法与案例》，蔡昌，广东经济出版社，2003年第1版
[12]《税收筹划技巧》，余文声，广东经济出版社，2003年第1版
[13] 中国税收筹划网 http://www.ctaxplan.com/
[14] 大中华财税网 http://www.abacn.com/
[15] 中国税务报网 http://www.ctaxnews.com.cn/
[16] 中华会计网校 http://www.chinaacc.com/
[17] 《经济师》《财会研究》《会计研究》《财务与会计》《当代财经》《财经理论与实践》《中国税务》《税务与经济》《福建税务》等期刊