企业税收筹划策略研究
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摘要
税收作为企业一项重要不可或缺的支出,对企业净利润有直接的影响。企业要想在日趋激烈的竞争环境中求得生存、发展,其中一个关键因素就是多角度、多渠道的开源节流,以实现企业价值最大化的目标。随着我国税收征管体制的不断改革与完善及现代企业管理水平的提高,通过科学合法的税收筹划来降低企业税负、节约成本逐渐被采用和重视。其不仅符合国家税收的立法意图,还是纳税人纳税意识提高的必然结果和具体表现,是维护其自身合法权益的一项正当权利。但是税收筹划在我国仍然是一个新课题、新领域,直到最近几年才被人们逐渐认识、接受、关注、实践,在理论研究与实践应用上均处于起步阶段,在认识和应用上还存在众多的误区。
论文正是针对我国企业税收筹划的上述现状与误区,在借鉴许多前人研究成果的基础上,以我国最新颁布的税收法律法规及条例为法律背景,对企业核心的税收筹划策略进行了研究。而通常对税收筹划的研究是分税种、分阶段、分活动或会计方法展开,之前写的较多的是分税种的筹划如企业所得税、增值税、营业税的税收筹划,分会计方法的筹划如固定资产折旧、存货计价方法对税收筹划的影响等。本文选择的是分阶段的筹划,并以企业所得税、增值税为核心税种,消费税、营业税、个人所得税为辅助税种进行研究。鉴于随着相关政策的变化利润分配阶段的可筹划空间相对缩小,故本文选择了从企业设立、投资、筹资、生产经营这四个主要阶段对相应的税收筹划策略进行研究。
论文的核心内容分为四个部分,第一部分出于目前对税收筹划尚没有统一的定义,作者基于自己的看法对税收筹划的内涵做了统一,并提出企业进行税收筹划的基本原则和总体思路;第二部分指出目前我国企业税收筹划理论研究薄弱、实践层次水平低下的现状及在观念和应用上现存的几个典型误区;第三部分从设立、投资、筹资、生产经营这四个阶段对税收筹划具体操作策略展开详细研究;最后针对我国企业税收筹划的现状与误区从企业、政府税负机关、税务代理机构这三方各提出了几点改进建议。
另外本文研究主旨是基于新企业所得税法与新增值税条例的法律背景,提供有关企业税收筹划的新的筹划思路与策略,突出重点与创新之处,而不在于分所有税种和和各个阶段进行全面的讨论。
最后希望本文的研究能帮助企业正确认识税收筹划的地位与作用、增强纳税意识,促进企业在实务中充分研究现行税收政策,安排合理的事前筹划活动,并综合考虑成本、效益、风险,选择最佳的税收筹划方案以达到节税的目的。
Tax which acts as an important essential business expenses has a direct impact on net profit of enterprises. A key factor for enterprises which want to survive and achieve the corporate goal of maximizing value in the increasingly competitive environment is multi-angle and multi-channel cut in cost and increase in revenue.
As the continually reform and perfection of China's tax collection and management system, and the improvement of modern enterprise management level, the scientific and legitimate tax planning to reduce the corporate tax burden and cost savings have been gradually adopted and drawn attention.
It is not only in accord with the legislative intent of state revenues, but also the inevitable result and specific performance of taxpayer’s increasing awareness. It is a legitimate right for taxpayers to safeguard their own legitimate rights. However, tax planning in China is still a new topic, new areas, a growing recognition, acceptance, attention, practice by people until recent years. Its theory and practical application are all at the initial stage, and still exists a large number of errors in the understanding and application.
Against the above current situation and errors, considering the results of many previous studies, this paper do some researches on main tax planning strategies on legal background of Chinese lately tax laws and tax regulations. Usually, the research on tax planning can be divided into types, stages, activities or accounting methods, before the writings are more about sub-types planning such as tax planning of enterprise income tax, value added tax, sales tax, and sub-accounting method planning, for example fixed asset depreciation, inventory valuation methods on the impact of tax planning, etc. The choice of this paper is a phased plan, and the research is based on enterprise income tax, value added tax as core tax, consumption tax, sales tax, personal income taxes as supporting tax.
Given the policy changes and space of tax planning under the distribution phase become smaller, the paper chooses four main stages from establishment, investment, financing to production to do some researches on tax planning strategies.
The core content of this paper is divided into four parts. In the first part, given there is no uniform definition at present, in order to do a unified the paper gives its own view of definition of tax planning, and the basic principles and general idea of tax planning. In the second part, the paper points out weak theoretical studies, low practice-level status about tax planning in our country, and many typical errors existing in concepts and applications. In the third part, the paper has started a thorough study on specific tax planning strategies in the four stages from establishment, investment, financing to production. In the last part, the paper based on the status and errors of business puts forward suggestions for improvement from three aspects of business, government tax authorities and the tax agency.
Besides, the main idea of the paper is to provide the new research ideas and strategies of tax planning based on the new enterprise income tax law and the new value-added tax regulations, to focus the highlight and innovation, not to do a comprehensive discussion about all the taxes and phase.
Lastly, I hope this study can help enterprises correct understanding of the status and function of tax planning, and enhance tax awareness, to promote enterprises in practice to fully study the existing tax policy, make reasonable arrangements for planning activities in advance and take full account of the cost, effectiveness, risk, choose the best tax planning programs to achieve the goal of tax saving.
论文正是针对我国企业税收筹划的上述现状与误区,在借鉴许多前人研究成果的基础上,以我国最新颁布的税收法律法规及条例为法律背景,对企业核心的税收筹划策略进行了研究。而通常对税收筹划的研究是分税种、分阶段、分活动或会计方法展开,之前写的较多的是分税种的筹划如企业所得税、增值税、营业税的税收筹划,分会计方法的筹划如固定资产折旧、存货计价方法对税收筹划的影响等。本文选择的是分阶段的筹划,并以企业所得税、增值税为核心税种,消费税、营业税、个人所得税为辅助税种进行研究。鉴于随着相关政策的变化利润分配阶段的可筹划空间相对缩小,故本文选择了从企业设立、投资、筹资、生产经营这四个主要阶段对相应的税收筹划策略进行研究。
论文的核心内容分为四个部分,第一部分出于目前对税收筹划尚没有统一的定义,作者基于自己的看法对税收筹划的内涵做了统一,并提出企业进行税收筹划的基本原则和总体思路;第二部分指出目前我国企业税收筹划理论研究薄弱、实践层次水平低下的现状及在观念和应用上现存的几个典型误区;第三部分从设立、投资、筹资、生产经营这四个阶段对税收筹划具体操作策略展开详细研究;最后针对我国企业税收筹划的现状与误区从企业、政府税负机关、税务代理机构这三方各提出了几点改进建议。
另外本文研究主旨是基于新企业所得税法与新增值税条例的法律背景,提供有关企业税收筹划的新的筹划思路与策略,突出重点与创新之处,而不在于分所有税种和和各个阶段进行全面的讨论。
最后希望本文的研究能帮助企业正确认识税收筹划的地位与作用、增强纳税意识,促进企业在实务中充分研究现行税收政策,安排合理的事前筹划活动,并综合考虑成本、效益、风险,选择最佳的税收筹划方案以达到节税的目的。
Tax which acts as an important essential business expenses has a direct impact on net profit of enterprises. A key factor for enterprises which want to survive and achieve the corporate goal of maximizing value in the increasingly competitive environment is multi-angle and multi-channel cut in cost and increase in revenue.
As the continually reform and perfection of China's tax collection and management system, and the improvement of modern enterprise management level, the scientific and legitimate tax planning to reduce the corporate tax burden and cost savings have been gradually adopted and drawn attention.
It is not only in accord with the legislative intent of state revenues, but also the inevitable result and specific performance of taxpayer’s increasing awareness. It is a legitimate right for taxpayers to safeguard their own legitimate rights. However, tax planning in China is still a new topic, new areas, a growing recognition, acceptance, attention, practice by people until recent years. Its theory and practical application are all at the initial stage, and still exists a large number of errors in the understanding and application.
Against the above current situation and errors, considering the results of many previous studies, this paper do some researches on main tax planning strategies on legal background of Chinese lately tax laws and tax regulations. Usually, the research on tax planning can be divided into types, stages, activities or accounting methods, before the writings are more about sub-types planning such as tax planning of enterprise income tax, value added tax, sales tax, and sub-accounting method planning, for example fixed asset depreciation, inventory valuation methods on the impact of tax planning, etc. The choice of this paper is a phased plan, and the research is based on enterprise income tax, value added tax as core tax, consumption tax, sales tax, personal income taxes as supporting tax.
Given the policy changes and space of tax planning under the distribution phase become smaller, the paper chooses four main stages from establishment, investment, financing to production to do some researches on tax planning strategies.
The core content of this paper is divided into four parts. In the first part, given there is no uniform definition at present, in order to do a unified the paper gives its own view of definition of tax planning, and the basic principles and general idea of tax planning. In the second part, the paper points out weak theoretical studies, low practice-level status about tax planning in our country, and many typical errors existing in concepts and applications. In the third part, the paper has started a thorough study on specific tax planning strategies in the four stages from establishment, investment, financing to production. In the last part, the paper based on the status and errors of business puts forward suggestions for improvement from three aspects of business, government tax authorities and the tax agency.
Besides, the main idea of the paper is to provide the new research ideas and strategies of tax planning based on the new enterprise income tax law and the new value-added tax regulations, to focus the highlight and innovation, not to do a comprehensive discussion about all the taxes and phase.
Lastly, I hope this study can help enterprises correct understanding of the status and function of tax planning, and enhance tax awareness, to promote enterprises in practice to fully study the existing tax policy, make reasonable arrangements for planning activities in advance and take full account of the cost, effectiveness, risk, choose the best tax planning programs to achieve the goal of tax saving.
引文
[1]财政部注册会计师考试委员会.税法.北京:经济科学出版社,2009,17~402
[2]财政部注册会计师考试委员会.财务成本管理.北京:经济科学出版社,2009,196~242
[3] Samson,William D. Instructional resource:Using tax history to teach the concepts of tax planning. Accounting Education,2002,82~95
[4] Liu,Y.Angela,L.Paul. Tax effect of the debt denomination decision of multinational projects. Journal of In ten rational Business Studies,2000,16~19
[5] Eamon M.N. Tax planning. Financial Management,2006,(7):33~34
[6] John C,N.Gemmell. The income elasticity of tax revenue:estimates for income and consumption taxes in the United Kingdom. Fiscal Studies,2004,(25):55~77
[7]国家税务总局注册管理中心.税务代理实务.北京:中国税务出版社,2004,52
[8]唐腾于,唐向.税收筹划.北京:中国财政经济出版社,1994,34~38
[9]高怡.企业筹资活动中的税收筹划研究.[硕士学位论文].苏州:苏州大学,2007
[10]盖地.税收会计与纳税筹划.大连:东北财经大学出版社,2001,20~22
[11]张中秀,宋洪祥,张美中.纳税筹划宝典.北京:机械工业出版社,2001,68-72
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[13]农海沫.企业纳税筹划的误区.管理批判,2008,(3):39~40
[14]袁华明.增值税纳税筹划.[硕士学位论文].北京:清华大学,2004
[15]周华洋.最新税收优惠政策分析与避税筹划技巧.北京:中央编译出版社,2004,72~78
[16]高金平.税收筹划谋略百篇.北京:中国财政经济出版社,2002,123~135
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[20]徐芬.新企业所得税法下企业所得税纳税筹划的变化.财会研究,2008,(5):248~249
[21]杨建美.浅谈新税法下新办企业的筹划.税务研究,2008,(10):187
[22]魏育红.基于新企业所得税法税收优惠政策下的纳税筹划.会计研究,2008,11(17):33~35
[23]杜剑峰.税收筹划在现代公司财务管理中运用的研究.[硕士学位论文].北京:对外经济贸易大学,2005
[24]彭志扬.曙光集团公司纳税筹划研究.[硕士学位论文].长沙:湖南大学,2005
[25]史茜.论现代企业财务管理中的税收筹划.[硕士学位论文].苏州:苏州大学,2004
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[27]闫晟.我国企业税收筹划研究.[硕士学位论文].南昌:江西财经大学,2004
[28]安文英.企业所得税税收筹划问题的研究.[硕士学位论文].天津:天津工业大学,2005
[29]李亮.我国企业理财中的纳税筹划研究.[硕士学位论文].广州:暨南大学,2006
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[2]财政部注册会计师考试委员会.财务成本管理.北京:经济科学出版社,2009,196~242
[3] Samson,William D. Instructional resource:Using tax history to teach the concepts of tax planning. Accounting Education,2002,82~95
[4] Liu,Y.Angela,L.Paul. Tax effect of the debt denomination decision of multinational projects. Journal of In ten rational Business Studies,2000,16~19
[5] Eamon M.N. Tax planning. Financial Management,2006,(7):33~34
[6] John C,N.Gemmell. The income elasticity of tax revenue:estimates for income and consumption taxes in the United Kingdom. Fiscal Studies,2004,(25):55~77
[7]国家税务总局注册管理中心.税务代理实务.北京:中国税务出版社,2004,52
[8]唐腾于,唐向.税收筹划.北京:中国财政经济出版社,1994,34~38
[9]高怡.企业筹资活动中的税收筹划研究.[硕士学位论文].苏州:苏州大学,2007
[10]盖地.税收会计与纳税筹划.大连:东北财经大学出版社,2001,20~22
[11]张中秀,宋洪祥,张美中.纳税筹划宝典.北京:机械工业出版社,2001,68-72
[12]李伟毅.税收筹划的六个误区.纳税与筹划,2007,(8):50~51
[13]农海沫.企业纳税筹划的误区.管理批判,2008,(3):39~40
[14]袁华明.增值税纳税筹划.[硕士学位论文].北京:清华大学,2004
[15]周华洋.最新税收优惠政策分析与避税筹划技巧.北京:中央编译出版社,2004,72~78
[16]高金平.税收筹划谋略百篇.北京:中国财政经济出版社,2002,123~135
[17]蒋玉石.企业常见税收筹划方法的应用与研究.[硕士学位论文].成都:西南交通大学,2004
[18]吴永雷.企业投资纳税筹划.[硕士学位论文].北京:清华大学,2004
[19]王晓灿.企业税收筹划:理论分析与策略研究.[硕士学位论文].天津:天津财经学院,2004
[20]徐芬.新企业所得税法下企业所得税纳税筹划的变化.财会研究,2008,(5):248~249
[21]杨建美.浅谈新税法下新办企业的筹划.税务研究,2008,(10):187
[22]魏育红.基于新企业所得税法税收优惠政策下的纳税筹划.会计研究,2008,11(17):33~35
[23]杜剑峰.税收筹划在现代公司财务管理中运用的研究.[硕士学位论文].北京:对外经济贸易大学,2005
[24]彭志扬.曙光集团公司纳税筹划研究.[硕士学位论文].长沙:湖南大学,2005
[25]史茜.论现代企业财务管理中的税收筹划.[硕士学位论文].苏州:苏州大学,2004
[26]王大朋.企业纳税筹划策略与实证分析.[硕士学位论文].成都:西南交通大学, 2004
[27]闫晟.我国企业税收筹划研究.[硕士学位论文].南昌:江西财经大学,2004
[28]安文英.企业所得税税收筹划问题的研究.[硕士学位论文].天津:天津工业大学,2005
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