7593ABC煤炭公司纳税筹划

哈尔滨理工大学

本科毕业论文

论文题目：ABC煤炭公司纳税筹划

学 院：_____ 专 业： 班 级：＿___ ＿＿__ 学 号：＿___ ＿＿__ 学生姓名：＿＿＿ ＿_____

指导教师：＿_ _ ＿＿

2016年 4 月 日

哈尔滨理工大学学士学位论文

摘要

依法纳税是纳税人应当履行的法定义务，税款作为企业的一项重要经济利益流出，直接影响着企业的成本高低和盈利能力。我国正处于发展低谷、面对巨大生存竞争压力同时缺乏可持续发展动力的煤炭企业来说，如何降低企业综合成本，提高企业核心竞争力及企业抵御风险的能力，成为整个行业亟待解决的问题，而纳税筹划是解决这些问题的一种有效途径，因此煤炭企业进行纳税筹划的意愿尤为强烈。

本文首先全面分析了研究纳税筹划问题的背景，目的及意义，指出了纳税筹划对于企业，尤其是对于煤炭企业的重要性，同时介绍了纳税筹划的国内外研究现状，并对纳税筹划的相关理论进行了阐述。其次，以 ABC 煤炭公司为例，分别从公司的基本情况，涉税情况和纳税筹划的现状等方面对公司的现状进行了分析，发现公司存在纳税筹划的空间及纳税筹划观念不强、筹划方式不合理、忽视人员培训及部门合作等问题。最后，结合 ABC 煤炭公司的应税行为，分别从增值税、企业所得税、资源税、个人所得税四个主要税种进行了纳税筹划，并提出了一些保障纳税筹划能够顺利实施的合理化建议。

关键词：纳税筹划，案例分析，保障措施，煤炭企业

ABC煤炭公司纳税筹划

Abstract: Paying tax is the legal obligation of the taxpayer shall perform in accordance with the law, taxes as an important economic benefit of the enterprise, directly affects the cost and profitability of the enterprise. Are low in the progress of our country, in the face of survival competition pressure and lack of motivation of sustainable development of coal enterprise, how to reduce the comprehensive cost of the enterprise, improve enterprise core competitiveness and ability to resist risk, become a problem urgently to be solved in the industry, and tax planning is an effective way to solve these problems, so coal enterprises to carry out tax planning intention is particularly strong.

This paper comprehensively analyses the tax problem background, purpose and significance, points out the tax planning for enterprises, especially for the importance of coal enterprise, at the same time introduces the tax planning research status at home and abroad, and expounds the related theory of tax planning. Secondly, ABC coal, for example, respectively from the company's basic situation, fords the tax situation and the current situation of tax planning for the present situation of the company are analyzed, and found that the company is the space of tax planning and tax planning concept is not strong, unreasonable planning way, ignore training and department cooperation and other issues. Finally, the combination of ABC coal taxable behavior, respectively from the value added tax, enterprise income tax, resource tax, four main tax for individual income tax, and puts forward some security tax to the smooth implementation of the rationalization proposal.

Keywords: Tax planning, case analysis, safeguard measures, coal enterprises

哈尔滨理工大学学士学位论文

目录

1 绪论 ......................................................... 1

1.1研究背景 ............................................................................................ 1 1.2研究目的和意义 ................................................................................ 1 1.3国内外研究现状 ................................................................................ 2 1.4本文研究的主要内容和方法 ............................................................ 4 2 相关理论基础 ................................................. 6

2.1纳税筹划的内涵及特点 .................................................................... 6 2.2纳税筹划的原则及主要方法 ............................................................ 8 3 ABC煤炭公司纳税筹划现状分析 ................................ 10

3.1公司的基本情况 .............................................................................. 10 3.2 ABC煤炭公司纳税筹划现状 ............................................................ 11 3.3 ABC煤炭公司纳税筹划过程中存在的问题分析 ........................... 14 4 ABC煤炭公司纳税筹划方案设计 ................................ 17

4.1主要税种纳税筹划方案设计 .......................................................... 17 4.2纳税筹划方案顺利实施的保障措施 .............................................. 19 5结论 ........................................................ 21 参考文献： .................................................... 22 致谢词 ........................................................ 24

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