【作者】 张力；

【导师】 祝焰；

【作者基本信息】 华中科技大学 ， 会计硕士（专业学位）， 2016， 硕士

【摘要】 税务筹划作为专业学科的一种,国内外的专家学者在该领域收获了有价值的研究成果。纵观税务筹划研究历史,早期的税务筹划理论基本都将其目标归结为“税负最小化”,但是随着经济的发展和对相关领域理论实践的深入探讨,人们逐渐发现传统意义上的税务筹划理论没用全面顾及筹划的成本,特别是其中的非税部分,仅单一地以“极小化纳税”为目的,这是传统税务筹划理论的弊端。90年代初期,麦伦·斯科尔斯和马克·渥尔弗森在《税收与企业战略》中首次阐述了有效税务筹划(effective tax planning)的理念,对初期的税务筹划理论的不全面性做出了阐述和弥补。本文以企业税务筹划为对象,借鉴该领域内丰硕的已有成果,深入学习并探索了有效税务筹划的相关基本理论,多角度探视有效税务筹划。同时,以税后收入最大化为目的研究有效税务筹划,分析其两个基础要素——税收与非税成本,通过从不确定性角度出发研究其相互间的内涵关系,以此为基点研究有效税务筹划框架。在基于对有效税务筹划的理论研究以及实习工作实践的基础上,本文以HM公司为案例,根据公司有效税务筹划现状,提出存在的问题,总结HM公司实行有效税务筹划的必要性和有利条件,在不违反税法的前提下,以达成企业价值最大化为目的,提出应对税务筹划风险的措施及实行建议。希望通过本文的研究,可以推动有效税务筹划理论的发展与推广,使更多的纳税企业可以了解到有效税务筹划的实践意义,能为企业更好地学习、运用税法提供一定的参考价值,有效地筹划企业各项涉税事项,实现企业价值最大化的目标。更多还原

【Abstract】 Tax planning as a professional discipline,domestic and foreign experts and scholars have made many valuable research results.A review of the history of tax planning,in the early stage of tax planning theory,the objective is to minimize the tax burden,but with the development of economy and the deep discussion on the theory of related fields,it’s gradually found that the traditional tax planning theory has not fully considered the cost of the plan,especially the non-tax cost,the limitation of the traditional tax planning theory is the goal of minimizing the tax.Early 90 s,Myron Scholes and Mark Wolfson put forward the concept of effective tax planning for the first time in their book,named <tax and enterprise strategy >,making up for the limitation of traditional tax planning to a large extent.This paper takes the enterprise tax planning as the research point,summarizes the theoretical defects of early tax planning,draws lessons from domestic and foreign research results,in depth study of the relevant basic theory of effective tax planning,investigates effective tax planning in various perspectives.At the same time,based on the goal of maximizing after tax income tax planning,analysis of the basic elements of effective tax planning——tax cost and non-tax cost.From the perspective of uncertainty,this paper studies the intrinsic relationship between the two,which is the basis for the research of the effective tax planning framework.On the basis of effective tax planning theory and practice based on working practice,this paper takes HM company as a case,according to the company’s effective tax planning situation,puts forward the problems,summed up the HM Corporation to implement the necessity and advantage of effective tax planning.Under the premise of not violating the tax law,to realize the enterprise value maximization as the goal,put forward the measures to deal with the tax planning risk and suggestions.Hoping that through this study canpromote the development and promotion of effective tax planning theory,so that more enterprises can understand the tax practice of effective tax planning,to provide a certain reference value for enterprises to better use tax law,to effectively plan the enterprise tax related matters,achieve the goal of maximizing the value of enterprises.更多还原