【作者】 朱杰；

【导师】 朱玉春； 汤长娥；

【作者基本信息】 西北农林科技大学 ， 工商管理硕士（专业学位）， 2022， 硕士

【摘要】 近年来,得益于房地产和建材市场的蓬勃发展,我国的石膏板护面纸行业迅速崛起,涌现出了一批有潜力、有竞争力、有影响力的石膏板护面纸生产企业,H纸业有限公司便是其中的典型代表。随着市场竞争的加剧,H纸业有限公司经营管理中的税收成本过高、税收负担过重、税务风险增加等问题愈发凸显,使企业在市场竞争中的优势不断被削弱,税务筹划迫在眉睫。鉴于此,本文希望通过对H纸业有限公司税务筹划的系统研究,从单个企业的税务筹划实践管窥企业税务筹划的规律和逻辑,清晰完整地呈现企业税务筹划的全局图景,提炼企业税务筹划的普适性经验,解释并破解企业面临的税收问题,为提升企业盈利水平和行业竞争力提供现实依据,推动石膏板护面纸行业健康有序可持续发展。本文综合运用实地调研、文献分析、案例分析、定量分析等研究方法,以H纸业有限公司为研究对象,从战略税务筹划理论和有效税务筹划理论出发,在对国内外相关研究文献系统综述的基础上,通过对公司的经营特点、财务状况、缴税情况多维度考察,剖析了H纸业有限公司的问题及原因。进一步围绕增值税、企业所得税两个税种的典型业务进行税务筹划研究,利用H纸业有限公司的案例数据对结果进行实证检验,对节税效果和筹划风险作出客观评价,确保结果的可靠性;并结合研究结论针对性地提出了H纸业有限公司税务筹划的优化路径及未来展望。本文的主要研究结论如下:(1)通过对H纸业有限公司的基本情况的分析,发现公司目前税务方面的问题主要集中在增值税和企业所得税两个税种,具体包括忽视税务管理、购销业务粗放、税前列支不灵活、优惠政策不谋划等。问题原因主要包括财务管理不规范、税务筹划意识缺乏、缺少与税务机关沟通等。(2)H纸业有限公司的税务筹划方向,从增值税的业务看,主要涉及上游纳税人和运输方式的选择、折扣和结算方式的使用以及税收政策的争取。从企业所得税的业务看,主要涉及存货计价与固定资产折旧、业务招待费以及尚未利用的一些优惠政策等。(3)通过公司现有的部分典型业务开展税务筹划能够节约大量税收成本,但也存在一定的风险。H纸业有限公司税务筹划会带来一定的连锁反应,筹划方案要随着经营目标、内外部环境的变化适时调整、灵活运用。更多还原

【Abstract】 In recent years,thanks to the vigorous development of the real estate and building materials market,my country’s gypsum board covering paper industry has risen rapidly,and a number of potential,competitive and influential gypsum board covering paper manufacturers have emerged.H Paper Co.,Ltd.is one of the typical representatives.With the intensification of market competition,the problems of high tax cost,heavy tax burden,and increased tax risk in the operation and management of H Paper Co.,Ltd.have become more and more prominent,which has weakened the company’s advantages in market competition,and tax planning is extremely urgent.In view of this,this thesis hopes that through the systematic study of tax planning of H Paper Co.,Ltd.,from the tax planning practice of a single enterprise,we can see the law and logic of corporate tax planning,present the overall picture of corporate tax planning clearly and completely,and refine the principles of corporate tax planning.By extract the universal experience about tax planning,explain and solve the tax problems faced by enterprises,provide realistic basis for improving enterprise profitability and industry competitiveness,and promote the healthy,orderly and sustainable development of the gypsum board cover paper industry.This thesis comprehensively uses research methods such as field research,literature analysis,case analysis,quantitative analysis and others.It takes H Paper Co.,Ltd.as the research object,starts from the theory of strategic tax planning and effective tax planning,in a systematic review of domestic and foreign related research literature.On the basis,through the multi-dimensional inspection of the company’s operating characteristics,financial status and tax payment situation,to analyze the problems and reasons of H Paper Co.,Ltd.Get more tax planning research around the typical businesses of value-added tax and corporate income tax,use the case data of H Paper Co.,Ltd.to conduct empirical tests on the results,and make objective evaluations of tax-saving effects and planning risks to ensure the reliability of the results.And combined with the research conclusions,it puts forward the optimization path and future prospect of H Paper Co.,Ltd.’s tax planning.The main conclusions of this study are as follows:(1)Through the analysis of the basic situation of H Paper Co.,Ltd.,the company’s current tax problems are mainly concentrated in the two types of taxation are founded:value-added tax and corporate income tax,including neglection of tax management,extensive purchase and sales business,and lack of flexibility about pre-tax expenditures,preferential policies are not planned,etc.The main reasons for the problem include irregular financial management,lack of awareness of tax planning and communication with tax authorities,etc.(2)From the perspective of value-added tax business,the direction about tax planning of H Paper Co.,Ltd.,mainly involves the selection of upstream taxpayers and transportation methods,the use of discounts and settlement methods,and the struggle for tax policies.From the perspective of the business of corporate income tax,it mainly involves inventory valuation and depreciation of fixed assets,business hospitality and some preferential policies that have not yet been used.(3)To conduct tax planning through part of the company’s existing typical businesses can save a lot of tax costs,however,there are also certain risks.The tax planning of H Paper Co.,Ltd.will bring certain chain reactions.The planning should be adjusted and used flexibly according to the changes of business objectives and internal and external environment.更多还原