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1、中国科学技术大学MBA学位论文 淮南市KJ公司税收筹划分析与启示内容摘要随着我国商业流通领域的全面对外开放，外资进入中国零售业的步伐逐渐加快，国内家电零售企业所面临的压力日益增大，价格竞争日益激烈，利润空间不断缩小，而税收作为影响企业利润的重要因素之一，如何通过事先安排自己的涉税活动来规避或减轻自身税负，防范和化解纳税风险，就显得尤为重要。本文围绕KJ公司税收筹划这个话题，第一章在介绍了税收筹划的涵义和发展现状以后，着重阐述了税收筹划的基本原理和应用技术；第二章介绍了KJ公司的基本情况和财务概况，列举了该公司在纳税处理方面存在的问题，在对各种纳税处理方式进行分析和比较以后，提出了KJ公司税收筹
2、划的主要方案；第三章在对KJ公司案例分析的基础上，总结了家电零售企业进行税收筹划的基本思路、工作流程和主要方法；第四章提出了进行税收筹划应该注意的有关协调与控制方面的问题。本文在分析与讨论时,引用了大量最新的税收理论与政策。通过案例，提出了简便、易于操作的税收筹划方法，相信能对家电零售企业通过税收筹划来防范和化解纳税风险起到一定的积极作用，同时也希望能对其他行业的财务人员和税收筹划中介机构有所帮助。关键词：税收筹划 原理 方案 协调AbstractWith the opening to the outside of retail business of our country, the pac
3、es of entering China of the foreign capitals are accelerated gradually. The pressure that the domestic household appliances retailer faces increases day by day. The price competition is fierce day by day and the profit space is swindled constantly. As the tax revenue is one of the important factor t
4、o influence the profit of enterprise, it seems particularly important that how to evade or lighten its burden of taxation and how to take precautions to against and dissolve the risk of paying taxes by prearranging the tax activity.It introduces four content of chapter mainly around the topic of tax
5、 planning of the KJ Corporation in this text. After introducing the meaning of tax planning and the current situation of its development, it explain the basic principle and application technology of tax planning in the chapter one emphatically. The Chapter two introduces the basic situation and the
6、financial overview of the KJ corporation. It enumerate the problem in dealing with the tax of the KJ corporation on the basis of the investigation. It put forward the main project of tax planning of KJ Corporation after analysing and comparing. The chapter three concludes the basic thinking、the work
7、flow and the main method that the household appliances retailer prepare the tax planning on the basis of introducing the principium and analyzing the case of KJ corporation. At last it put forward the question about harmonizing and controlling that we should pay attention to as preparing the tax pla
8、nning.It has quoted a large number of latest tax revenue theories and policies in this text while analysing and discussing. It put forward the method of tax planning that is operated simply and conveniently through case. I believe this thesis can give the household appliances retailer some positive
9、roles to against and dissolve the risk of paying taxes by tax planning. I also hope it can give other financial personnel and the tax intermediary some help at the same time.Key Words: Tax planning and preparing, Principium，Project，Harmonize目 录引 言(4)第一章 税收筹划概述(6)第一节 税收筹划的涵义(6)一、什么是税收筹划(6)二、税收筹划产生的原因
10、(8)三、税收筹划的前提与原则(8)四、税收筹划与偷税(10)第二节 我国税收筹划的发展现状(11)一、我国税收筹划发展缓慢的主要原因(11)二、我国税收筹划的工作重点(12)三、我国税收筹划的未来展望(12)第三节 税收筹划的原理与技术(13)一、影响税负的财务因素(13)二、税收筹划的主要原理(14)三、税收筹划的主要技术(16)第二章 KJ公司税收筹划分析与方案(21) 第一节 KJ公司的基本情况(21) 一、企业情况简介(21)二、主要会计政策与财务数据(21)第二节 KJ公司涉税处理调查与分析(23)一、关于取得厂家安装费、保修费等费用的纳税处理分析(23)二、关于商品促销的纳税处理
11、分析(24)三、关于商品销售结算方式的纳税处理分析(26)四、关于库存商品计价方式的纳税处理分析(28)五、关于坏账损失的纳税处理分析(31)六、关于委托加工合同的印花税处理分析(31)七、其他涉税问题的处理(31)第三节 KJ公司税收筹划方案(32) 第三章 家电零售企业税收筹划的流程与方法(35)第一节 家电零售企业税收筹划的思路与流程(35)一、 哪些企业更需要税收筹划(35)二、 家电零售企业税收筹划的主要思路(35)三、 家电零售企业税收筹划的工作流程(37) 第二节 家电零售企业税收筹划的主要方法(39)一、 增值税的税收筹划(39)二、 企业所得税的税收筹划(44)三、 印花税的税收筹划(50)第四章 启示：税收筹划的协调与控制(52)一、税收筹划的战略管理(52)二、税收筹划的内部控制(53)三、税收筹划的外部协调(56) 参考文献
