【作者】 王建中；

【导师】 解宏；

【作者基本信息】 华东理工大学 ， 会计硕士（MPAcc）（专业学位）， 2016， 硕士

【副题名】以雨润食品为例

【摘要】 当前,我国的经济呈现出多元化的发展趋势,现代企业制度也在不断完善,企业的规模化、集团化已经成为现代企业做大做强的一个显著特征。同时,由于我国的税收法律制度也在不断完善,税务筹划也越来越受到现代企业的重视。在这种背景下,企业集团税务筹划的研究有其理论和现实意义。本文正是基于这样的背景下进行研究的。本论文客观辩证地对雨润集团的税收策略进行了案例分析。分析主要从三个方面进行：一是分析负商誉在增加利润的同时可以免税,但也指出其不能真正降低税负,同时会给企业经营带来风险；二是介绍了雨润集团通过转让定价进行税务筹划的方法,同时也指出该税收策略的局限性和特定的背景；三是分析雨润在香港上市的一些税收政策上的优势,同时也指出,除了税收政策之外,还有其他一些影响雨润选择在香港上市的因素。论文在最后章节引出了对企业集团税收策略的再思考,首先回顾总结了雨润的税收策略,接着提出了案例中可供借鉴之处和值得反思的地方,同时也提出了对广大企业经营管理的其他的一些启示和建议。更多还原

【Abstract】 At present, our country’s economy presents the diversification, the development trend of modern enterprise system has been perfect, enterprise group has become a modern enterprise’s scale, and a remarkable feature of bigger and stronger. At the same time, because our country tax revenue legal system is perfect, the tax planning is becoming more and more brought to the attention of the modrn enterprise. In this background, the enterprise group tax planning research has its theoretical and realistic significance. Under the background of this article is based on the study.Objective this paper dialectically yurun group’s tax policy for the case analysis. Analysis is mainly from three aspects:one is to analyze the negative goodwill at the same time of increase profits tax-free, but also pointed out that it cannot really reduce the tax burden, at the same time will bring business risk; Yurun group, the second is introduced through the transfer pricing tax preparation method, also points out the limitations of the tax policies and specific background; Three is to analyze the yurun listed in Hong Kong, some of the advantage of tax policy, also pointed out that in addition to tax policy, there are some other factors influencing the yurun choose listed in Hong Kong.Papers in the last chapter raises the enterprise group’s tax policy and think, first of all review summarizes yurun tax policy, and then puts forward the case for reference worthy of reflection, but also put forward for the enterprise operation and management of other some enlightenment and Suggestions.更多还原