發(fā)布時(shí)間：2018-05-11 11:27

  本文選題：服飾企業(yè) + 稅收籌劃��； 參考：《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：稅是企業(yè)的一項(xiàng)基本支出,其通過(guò)影響企業(yè)的營(yíng)運(yùn)成本,進(jìn)而影響企業(yè)的最終利潤(rùn)。稅收法律法規(guī)中存在的定義模糊區(qū)域和稅法中的稅收優(yōu)惠政策,都給予了企業(yè)一定的稅收籌劃空間。企業(yè)可以通過(guò)對(duì)經(jīng)濟(jì)業(yè)務(wù)進(jìn)行科學(xué)的籌劃,降低企業(yè)的稅負(fù),提高企業(yè)的盈利水平。本文先對(duì)企業(yè)的稅收籌劃策略進(jìn)行梳理,并以S服飾股份有限公司為案例,對(duì)S服飾股份有限公司的多項(xiàng)較為典型的經(jīng)濟(jì)活動(dòng)提出稅收籌劃建議。希望本文能夠?yàn)槲覈?guó)的服飾企業(yè)提供一定的稅收籌劃借鑒,對(duì)提高服飾企業(yè)的稅收籌劃能力有所幫助。希望我國(guó)的服飾企業(yè)能夠通過(guò)合法合理的稅收籌劃,提升企業(yè)自身的營(yíng)運(yùn)能力和盈利能力,進(jìn)一步提高企業(yè)的競(jìng)爭(zhēng)力。本文共分為五章:第一章緒論,主要說(shuō)明論文研究的背景和意義,國(guó)內(nèi)外研究文獻(xiàn)綜述,研究方法,研究思路和創(chuàng)新點(diǎn)。第二章企業(yè)的稅收籌劃策略,對(duì)企業(yè)進(jìn)行稅收籌劃可以采用的一般性策略進(jìn)行梳理。第三章S服飾股份有限公司的稅收籌劃設(shè)計(jì),在對(duì)S服飾股份有限公司企業(yè)基本情況、納稅基本情況進(jìn)行闡述之后,對(duì)S服飾股份有限公司的典型涉稅活動(dòng)進(jìn)行稅收籌劃,提出符合該企業(yè)的稅收籌劃建議。第四章進(jìn)一步優(yōu)化S服飾股份有限公司稅收籌劃的建議,針對(duì)S服飾股份有限公司稅收籌劃方案中可能存在的風(fēng)險(xiǎn),提出進(jìn)一步優(yōu)化其稅收籌劃方案的建議。第五章研究結(jié)論與展望。對(duì)本文研究的全過(guò)程進(jìn)行總結(jié),并以此對(duì)服飾行業(yè)的稅收籌劃進(jìn)行展望。
[Abstract]:Tax is a basic expenditure of an enterprise, which affects the operating cost of an enterprise and then affects the final profit of an enterprise. The vague definition of tax laws and regulations and the preferential tax policies in tax laws give enterprises some space for tax planning. Enterprises can make scientific planning of economic business, reduce the tax burden of enterprises, and improve the profit level of enterprises. This article first combs the enterprise's tax planning strategy, and takes S clothing Co., Ltd. as the case, puts forward the tax planning suggestion to many typical economic activities of S clothing Co., Ltd. I hope this article can provide certain tax planning reference for our clothing enterprises, and help to improve the tax planning ability of clothing enterprises. It is hoped that the clothing enterprises of our country can improve their own operating ability and profitability through legal and reasonable tax planning and further improve their competitiveness. This paper is divided into five chapters: the first chapter introduces the background and significance of the research, domestic and foreign literature review, research methods, research ideas and innovative points. In the second chapter, the general strategy of tax planning is analyzed. The third chapter is the tax planning design of S Apparel Co., Ltd., after expounding the basic situation of S Apparel Co., Ltd., the basic situation of tax payment, the typical tax-related activities of S Apparel Co., Ltd. A proposal for tax planning in line with the enterprise is put forward. The fourth chapter further optimizes the proposal of S Apparel Co., Ltd.'s tax planning, aiming at the possible risks in the tax planning scheme of S Apparel Co., Ltd., and puts forward some suggestions to further optimize its tax planning scheme. Chapter five: conclusions and prospects. This paper summarizes the whole process of the study, and looks forward to the tax planning of clothing industry.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.86;F406.7

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本文編號(hào)：1873758