【作者】 李伟；

【导师】 于丽萍；

【作者基本信息】 东北大学 ， 工商管理（专业学位）， 2018， 硕士

【摘要】 在竞争激烈的全球化市场经济形势下,企业的竞争压力越来越大,降低企业成本成为企业获得利润的方式之一。税收作为一种公共性刚性支出,对企业经营无益而且在企业成本支出中占比较大,对其的筹划就成为企业获得利润最大化的一项重要财务活动。与此同时,随着近些年鼓励“大众创业、万众创新”的浪潮,国家出台了一系列的优惠政策,为高新技术企业的纳税筹划提供了政策支持。但由于纳税筹划的复杂性、企业纳税筹划人员的能力局限等因素,部分高新技术企业的纳税筹划现状并不理想。文本主要分为五个部分展开。第一部分,是绪论部分,主要就本文的研究背景、研究意义、国内外研究的现状和发展趋势、以及本文拟采用的研究方法、研究内容做以论述;第二部分,是纳税筹划的相关理论概述部分,主要论述纳税筹划的定义、原则、理论依据以及纳税筹划的基本方法;第三部分,对G高新技术企业的概况和纳税情况进行梳理分析,主要论述分析高新技术企业的界定及行业发展情况、G高新技术企业的企业概况、财务情况、税负情况以及G高新技术企业进行纳税筹划的必要性与可行性;第四部分,针对G高新技术企业的实际情况提出具体的纳税筹划方案,主要分析G高新技术企业的纳税筹划空间,针对G高新技术企业的实际情况设计增值税和企业所得税的纳税筹划方案,并对筹划效果做以预期效果的分析;第五部分,针对G高新技术企业的纳税筹划可能面临的风险加以分析,并针对这些风险提出相应的防范措施;第六部分,是文章的结论与展望部分,对全文的内容做以总结,对未来研究做进一步的展望。通过全文的论述,对G高新技术企业进行了纳税优化并提出了风险的解决措施,确保G高新技术企业在取得纳税筹划收益的同时,避免纳税筹划风险的发生,实现涉税零风险。更多还原

【Abstract】 Under the economic situation of the global market with fierce competition,enterprises are facing more and more pressure of competition.Reducing enterprise cost becomes one of the ways to gain profits.As a kind of public rigid expenditure,tax is not beneficial to enterprise operation and takes up a large proportion in enterprise cost expenditure.Therefore,tax planning becomes an important financial activity for enterprises to maximize profits.At the same time,with the tide of encouraging "mass entrepreneurship and innovation" in recent years,the government has issued a series of preferential policies,providing policy support for the tax planning of high-tech enterprises.However,due to the complexity of tax planning and the limitation of the ability of enterprise’s tax planners,the status quo of tax planning for some high-tech enterprises is not ideal.The text is expanded in five parts.The first part is the introduction of the paper,which mainly discusses the research background,research significance,current status and development trend of the research at home and abroad,the research method and research content to be adopted in this paper.The second part is an overview of the relevant theories of tax planning,which mainly discusses the definition,characteristics,principles,theoretical basis and basic methods of tax planning.In the third part,the general situation and tax payment situation of G high-tech enterprise are analyzed,which mainly discusses the definition and industrial development of G high-tech enterprise,the general situation,financial situation and tax burden situation of G high-tech enterprise,as well as the necessity and feasibility of tax planning of G high-tech enterprise.In the fourth part,specific tax planning scheme is proposed according to the actual situation of G high-tech enterprise.It mainly analyzes the tax planning space of G high-tech enterprise,designs the tax planning scheme of value-added tax and enterprise income tax,and analyzes the planning effect with the expected effect.The fifth part analyzes the possible risks of G high-tech enterprise’s tax planning and puts forward corresponding preventive measures against these risks.To ensure that tax planning gains,while avoiding the occurrence of tax planning risks,to achieve tax-related risks;The sixth part,the conclusion and prospect of the article,summarizes the content of the whole paper and makes a further prospect for the future.更多还原