【作者】 李莹莹；

【导师】 邵铁柱；

【作者基本信息】 哈尔滨理工大学 ， 技术经济及管理， 2007， 硕士

【摘要】 我国正处在建立和逐步完善社会主义市场经济体制的过程中。市场经济是法制经济,企业作为市场主体,必须在国家制定的税收法律法规的环境中生存和发展。但同时,企业又是自主经营、自负盈亏、独立核算的法人实体,追求利益最大化是企业的最终目标。在遵守国家法律、法规的前提下,在税法许可下,利用税法赋予的税收优惠或选择机会,设计筹划,尽量使自己的纳税负担最轻,减少企业成本支出,已经成为企业一种自然而然的理财行为。另外,税收筹划作为一种合法行为,对促进国民经济健康、持续、稳定的发展有着积极作用。虽然税收筹划在一定阶段内减少了国家的财政收入,降低了税收收入,但从长远和整体来看,它对公司加强经营管理产生着重要的影响,促使公司各项成本费用逐步下降,收入和利润不断增加,从而使各项税收收入逐步增加,推动国家财政收入实现良性增长。集团公司拥有多元的投资领域、雄厚的资金、较高的营运资本收益率。这些财务特征为开展税收筹划创造了空间;同时,集团公司经济业务复杂化、经济性质多样化导致其税种多元化。本文选择系统性、代表性较强的“集团公司”作为研究对象来分析税收筹划的思路与方法,无疑对其他企业税收筹划工作开展也具有一定的现实意义。本文说明了税收筹划的目的、意义及相关基础理论。论述了税收筹划的涵义和特征,阐述了国内外税收筹划的发展状况,介绍了税收筹划的方法并提出了集团公司税收筹划的基本思路。最后结合中国石油天然气集团公司的实例情况,对其进行研究探讨,提出了集团整体适用的政策性筹划策略和成员企业适用的一般筹划策略,并根据企业日常所遇到的问题设计了相应的税收筹划方案,以期待对提高集团公司的业绩有所帮助。更多还原

【Abstract】 Market-oriented economy system is in building and gradually perfected in China. Market-oriented economy is a legal system economy. As market entities, corporations exist and develop in the legal environment. Corporations are legal persons who are running independently, assuming sole responsibilities for profits or losses and accounting alone. Corporations’final goal is to realize maximal profit. Based on national laws and regulations, in the allowance of taxation laws, corporations must go all out to decrease their tax expenses and obtain greatest income, using favorable tax policies or choice chance through tax planning. Therefore, tax planning becomes an easy financial behavior.As a legal behavior, tax planning has made active roles to the healthy, persistent and steady developing of national economy. Although tax planning will decrease national financial income and reduce tax income in a period, but in the long time, it is very important to strengthen corporations’management, decrease their cost, increase their income and profit step by step. Thereby, lets the nation’s tax income increase and drives national financial income achieve benign rise. Group corporations have wide investment scope, accumulation capitals and high return of working capital which create the space of tax planning. At the same time, group corporations’complex business and diversified nature lead to diversified taxes. Therefore, the dissertation chooses group corporations which are systematic and representative as research objects in order to analyze the methods and thoughts of tax planning. Doubtlessly this study has immediate significance for other corporations to make tax planning.The dissertation expounds the purpose, meaning, correlative basic theory of tax planning and tax planning’s definitions, characteristics and expatiates tax planning’s development at home and abroad. In succession, it introduces methods of tax planning and provides the basic thoughts of how to make tax planning for group corporations. At last, the dissertation takes CNPC for example to study its tax planning strategies, then brings forward policy planning strategies which are suitable for CNPC and some other planning strategies for its members to design planning projects according to the daily business of CNPC, for the sake of increasing its achievements.更多还原