【作者】 王威；

【导师】 王艳辉；

【作者基本信息】 东北大学 ， 工商管理（专业学位）， 2018， 硕士

【摘要】 LNLY公司成立于2006年,先后成立、整合了 8家风电公司。为了增强企业的核心竞争力,实现提质增效,解决企业法人户数过多的问题,LNLY公司需要在未来三年内实现层级压降,在原8家法人单位的基础上改制为1家法人单位。企业的层级压降工作是一项极为复杂的经济活动,涉及税务清算、工商变更、企业债权债务、补贴电费变更等诸多因素,但其中重要的一项就是税收因素。税收是企业合并成本的重要组成因素,对企业合并后的生产经营具有重要的影响。LNLY公司层级压降过程中通过合理的纳税筹划,在符合国家的法律法规的前提下,可以有效的降低企业税负,进而实现企业生产经营成本的降低。本文立足于LNLY公司整体效益最大化为目标,以LNLY公司作为具体研究案例,将企业2017年实际经营数据,合理预计的2018年经营数据作为背景,在现行税务法律法规的指导与约束下,对层级压降过程中的涉税问题进行分析比对。通过计算得出一般性企业重组和特殊性企业重组两种不同合并方式产生的不同税负,以及LNLY公司设立独立核算与非独立核算不同组织形式的分公司每年产生的企业所得税,形成数字化的结论。将指标纵向、横向比对,分析出主要的影响因素,然后对其作用机制和影响效果进行统一综合的分析评价,形成采用特殊性税务重组及设立独立核算分公司的纳税筹划方案。同时本文具体了列举了层级压降过程中增值税、契税等其他税种的税收优惠政策,以供企业在具体操作中向税务机关及时进行备案,避免产生额外税负。本文为LNLY公司层级压降战略制定纳税筹划方案,提出了纳税筹划的实施方案及风险防范措施,减少公司在层级压降过程中的损失,从纳税方式角度为公司在接下来的层级压降工作提供决策依据。同时对于其他风电企业如何根据所处环境以及公司实际状况,在执行层级压降过程中确定合适的纳税方案提供借鉴。更多还原

【Abstract】 LNLY company was founded in 2006,successively established,integrating the eight wind power company.In order to enhance the core competitiveness of enterprises,improve quality and efficiency,and solve the problem of excessive number of legal entities,LNLY company need to compress management hierarchy and reduce the number of legal entity in the original 8 legal entities on the basis of a single legal entity in the next three years.Company hierarchy compression is an extremely complex economic activity,involving tax liquidation,industrial and commercial change,corporate debt and debt,and the change of renewable energy subsidies.But one important factor is tax.Tax is an important component of the cost of business merger,which has an important impact on the production and operation of the enterprise after the merger.LNLY company hierarchy compression in the process of the pressure drop through reasonable tax planning,on the premise of complying with the national laws and regulations,the enterprise tax burden can be effectively reduced and the production and operation cost of the enterprise can be reduced.This paper is based on the goal of maximizing the overall interests of LNLY,takes LNLY company as a specific research case,and also takes the actual business data of 2017 and the reasonably expected 2018 business data as the background.Under the guidance and constraints of current tax laws and regulations,this paper analyzes the tax-related problems in the process of company hierarchy compression.This paper draw a digital conclusion,by calculating the different results of the two different merger methods of general corporate restructuring and special corporate restructuring and the annual income tax generated by the independent accounting and non-independent accounting branches of different organizational forms.This paper analyze these main influencing factors,conduct a comprehensive analysis,Form a tax plan for the use of special tax restructuring and the establishment of an independent accounting branch.At the same time,this paper specifies the tax incentives for other taxes such as value-added tax and deed tax in the process of hierarchy compression,so that the company can file with the tax authorities in time for specific operations to avoid additional tax burden.The paper formulates tax planning scheme for the company hierarchy compression,proposes the implementation plan of tax planning and risk prevention measures,reduce the loss of company in the process of company hierarchy compression,and provide decision support for the company hierarchy compression in the next three years.At the same time,it provides a reference for other wind power company to determine appropriate tax plans in the process of company hierarchy compression according to their environment and the actual situation of the company.更多还原