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1、南 昌 工 程 学 院毕 业 论 文 经济贸易 学院 财务管理 专业 毕业论文题目 论企业增值税筹划 学生姓名 甘燕美 班 级 08财管（1）班 学 号 2008100881 指导教师 冯亮能 完成日期 二零一二 年 六 月 十 日 论企业增值税筹划Concerning enterprise value added tax planning总计 毕业设计（论文） 25 页 表 格 0 个插 图 0 幅摘要 随着市场经济的越来越完善，纳税筹划也越来越受企业的重视，同时也带动了纳税筹划理论及实践的研究的发展。税收筹划是现代一门刚兴起来的学科，发展的也不成熟，所以它也没有一个准确的定义。研究增值税纳
2、税筹划，不仅可以降低企业的税务成本和增强企业综合竞争力，而且可以促进我国增值税制的发展。增值税作为我国流转税重要税种之一，在国家税收总量和企业上缴税款中都占有很大一部分比重，所以对增值税的合理筹划显得非常重要。近年来我国对增值税纳税筹划的研究很多，但是大部分都局限在探讨其概念、原则等基本问题，总的理论性、系统性、结构性不强，所以对增值税筹划进一步的理论化、系统化、结构化便成了当前纳税筹划急需解决的问题。不仅可以丰富纳税筹划的理论知识，而且可以使增值税纳税筹划者在除了针对税法细节和例外规定之外从另一个高度进行筹划。本文在查阅了大量的文献资料的前提下，首先一般性介绍了增值税的概念等内容。然后，较为
3、详细地介绍了目前常见的一些增值税纳税筹划方法，揭示了存在的纳税筹划“空间”，分析了筹划“空间”对企业的价值，并对如何筹划提出了一些建议。最后，本文简单判断了未来增值税纳税筹划的变化趋势。关键词：企业 增值税 纳税筹划 变化趋势AbstractAs market economy grows, business firms pay more and more attention to tax planning, in the meanwhile, researches on tax planning theory and practices develop rapidly. Tax plannin
4、g is a door to rise to modern just the discipline, the development and maturity, so it is not a precise definition. Value added tax research tax planning , can not only reduce the tax cost and enhance the enterprise the synthesis competitive capacity of enterprises , but also can promote the develop
5、ment of value-added tax system in our country. Value added tax in China as one of the important tax categories of taxes, at the national tax and enterprise shall be turned over to the total amount of taxes account for a large part of the proportion, so the reasonable planning for value added tax is
6、very important. In recent years, our country to VAT tax planning research a lot, but most are limited in its concept, principles discussed basic problem, general theory and systematic, structural is not strong, so for value added tax planning further theorized, systematic, structured became the curr
7、ent tax planning problems needed to resolve. Can not only enrich the tax planning theory knowledge, and can make the value added tax of pay tax to plan in the tax law in addition to details and outside exceptions from another high for planning.Based on many reference materials, this reportmainly inc
8、ludes the following parts. First of all, the report gives a brief introductionto Value-Added Tax. After that, the report describes tax planning for Value-AddedTax. And then, the report briefly describes diagnosis about the tax planning ofValue-Added Tax. Then, the report describes some of the usual
9、methods with whichto do tax planning about Value-Added Tax, and lists the spaces for tax planning, andanalyzes the value of the spaces. Some suggestions are made for the planningmethods. Finally, this report makes a brief analysis about the trends due to thereformation of Value-Added Tax in the futu
10、re.Key Words：company ，Value-Added Tax, Tax planning,Trend of change 目录摘 要.3Abstract.4第一章 增值税纳税筹划概述.71.1 纳税筹划的定义及要点.71.2 纳税筹划的内容.81.3 纳税筹划的现实意义.91.4纳税筹划的主要理论依据.9 1.4.1税收效应理论.9 1.4.2税收调控理论. 10 1.4.3有效纳税筹划理论.11第二章 增值税纳税筹划方法.112.1 增值税纳税人方面的纳税筹划.112.2 销售方式选择的纳税筹划13 2.2.1折扣销售和赠送销售.13 2.2.2委托代销方式进行纳税筹划.14 2.2.3.以旧换新销售方式.142.3 兼营与混合销售的纳税筹划.15 2.3.1兼营的纳税筹划.15 2.3.2混合销售的纳税筹划.152.4 企业递延纳税的税收筹划.16第三章 我国企业目前进行增值税税收筹划应注意的问题及建议.173.1 纳税筹划应注意的问题.17 3.1.1纳税筹划活动必须符合法律要求.17 3.1.2密切关注税法的变动.17 3.1.3纳税筹划必须坚持成本效益原则.13 3.1.4充分考虑纳税筹划的风险.173.2 完善增值税税收筹划的对策建议.17 3.2.1完善增值税纳税筹划的环境.
