【作者】 秦琴；

【导师】 陈霞；

【作者基本信息】 武汉理工大学 ， 产业经济学， 2005， 硕士

【摘要】 税收筹划(Tax planning)已成为当今企业关注的热点问题之一。我国高技术企业要想适应市场经济条件下企业的激烈竞争,在税收方面,必须结合自身特点,充分利用国家给予的优惠政策,预先调整企业的行为,以达到合法的节约税负支出,尽可能的降低成本,以期提高市场竞争力,取得进一步发展。本文旨在通过具体深入的研究工作,运用理论与实践相结合的方法,结合高技术企业的特点和优势,将税收筹划的理论和技术广泛运用于高技术企业的成长中,探讨适合高技术企业的税收筹划方法,以期增强我国企业税收筹划的意识,从而进一步推动经济增长。 本文坚持从理论到实践、从提出问题到解决问题的思路,按照事物发展的逻辑顺序展开。全文分为5个部分:第一部分,绪论。介绍了课题的研究背景,在整理了国际和国内对税收筹划概念的不同说法后,对税收筹划的概念作出了一个总结;分析了税收筹划对产业技术进步的积极影响;提出了高技术企业税收筹划的研究意义。第二部分,高技术企业税收筹划的研究现状分析。包括高技术企业的界定和特点,提出了高技术企业税收筹划在现阶段存在的问题,并且从企业外部和内部分析了现存问题产生的原因。第三部分,将我国针对高技术企业的税收优惠政策做了一个清晰的分税种总结。第四部分,针对高技术企业自身的特点提出了高技术企业税收筹划的一般方法,对我国高技术企业的主要经营活动进行了深入细致的税收筹划的方法研究,这是本文最为重要,也最具价值的一部分。第五部分,提出了我国高技术企业税收筹划应注意的问题,并且对这些问题从宏观和微观角度提出了相应解决的基本思路。文章采用理论与实践结合、采用定量和定性相结合以及文字说明与图表相结合的方法,解决高技术企业税收筹划中遇到的实际问题,尽可能的降低高技术企业税收成本,提高市场竞争力,在实践上提高高技术企业的财务管理能力,为高技术企业更好的发挥带动国民经济增长的作用提供便利。 本论文紧密联系实际,始终站在纳税义务人的角度来对税收筹划问题进行研究,提出了具有一定科学性、创新性、针对性和操作性的税收筹划方法,对指导高技术企业税收筹划实践具有一定的借鉴意义,能为企业带来较大的经济利益。更多还原

【Abstract】 Tax planning is one of hot issues that now business enterprises pay attention to. Since our country joining the WTO, the economic of the world improve rapidly, the business enterprise wants to be live in this environment which filled with vigorous competition must to have the proper activities, then they will considering that increase the income, and reducing the expenditure. Tax planning suit the need of this market which filled with competition that high-tech corporations in, so our national high-tech corporations must combine their characters, and use national policy in tax sufficiently, arrange the activity early to reduce the expenditure legally. This thesis is formal according to the revenue from tax planning and prepare this center subject, analysis revenue from tax in business enterprise, the method proceeded some studies, and in actual investigation of process, proceed some operate, obtaining the certain result.This paper explore the methods of high-tech corporations’ tax planning, apply the combination of theory and practice, link with the characters and advantages of high-tech corporations. The tax planning in this paper is concentrate out of account, but in the apply policy to tax planning feasibly.This paper is on the basis of taxpayers’ point of view, and set out analysis of high-tech corporation in reasonable and legitimate principles of tax planning. This paper has five portions. First potion generalizes characters from formerly conception of tax planning. Then analyses the background and feasibility of tax planning. This paper especially aim at high-tech corporations, introduces some points which high-tech corporation must pay attention to. Then analyse tax planning is deceit for technology promotion. And introduce the significance of this paper. Second potion analyse the status quo of high-tech corporations’ tax planning, then introduce some reasons about it. Third potion generalizes the policies about high-tech corporations in our nation. Fourth portion generalize some tax planning methods from high-tech corporations’ characters, including tax planning in choose of corporation invest forms, status’s ascertain of tax payers, and organizations’ setting, ect. It is the most important and valuable in the paper. Fifth potion introduces the problem in high-tech corporations and gives some suggestions on it. This paper applies methods of tax planning to manage finance of high-tech corporation to minimum the cost, comply with cost-profit principle, to realize the maximum of corporations’ profit.This paper applies the combination of theory and practice, quantitative andqualitative, illustration and diagram to solve the realistic problem in high-tech corporations’ tax planning. And bring the economic profit to the high-tech corporation.更多还原