企业常见税收筹划方法的应用与研究
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摘要
税收筹划(Tax planning)在西方国家早已有之，对纳税人来说耳熟能详，但从目前国内来看，对税收筹划的研究尚处于起步阶段。随着改革开放的不断深入，社会主义市场经济的进一步完善，全球经济一体化进程加快，企业要想在日趋激烈的竞争环境中生存、发展，就必须提升、培养和巩固自己的核心竞争能力，多角度、多渠道地开源节流，以实现股东权益最大化的目标。税收作为企业的一项重要且不可或缺的支出，对企业的净利润有着直接的影响，因而企业进行税收筹划活动，对提高财务管理水平、提升市场竞争力具有较为现实的经济意义。
本论文正是基于税收筹划这一中心议题，在熟悉我国现行税收制度和借鉴许多前人研究成果的基础上，对企业常见的税收筹划方法进行了一些研究，并在实际调研的过程中，理论联系实际，进行了一些实战运作，取得了一定的效果。
本论文核心内容由四部分组成：首先，论文就企业流转税的税收筹划方法进行了探讨；其次，就所得税税收筹划方法进行了研究；再次对其他税种的税收筹划方法进行了分类汇总；最后，在总结前三部分内容的基础上，提出了税收筹划方法常见的八种方法，得出了一般企业实际运用税收筹划方法时应着重注意的六个步骤，并介绍了组合节税原理，以实现企业节税总额最大化、节税总风险最小化的理想目标。在核心内容的论述中，列举了大量实例，以方便说明。
本论文研究成果就具有一定的理论意义和实践意义，对指导公司理财、财务决策、会计核算、投资及融资等具有一定的借鉴作用。
Long long ago, there was tax planning in the western country, and it was known to everyone. But the research of tax planning comes within starting in our country at the present. With the reform and opening to the world unceasingly deep-going, socialistic market economy's further perfection, and in the environmnet of global economy integration, enterprise have to raise, foster and consolidate their core competition ability if they yearn for survivaling and developing. Moreover, they should broach resource and joint flow from multi-angles and multi-canals in putting shareholder authority and wealth maximum into execution. Because revenue acts as an important and being as unable short of outgoings, it has a direct effect on enterprise's net profit. Just so, enterprise should take activities to do some tax planning, it also has an realistic economic signification in helping heighten financial management level and pick up enterprise抯, market competition ability.
This thesis is based on the core consent of Tax Planning. It is also based on acquainting with our country tax system at preset and absorbing others investigation and research. This thesis makes a research into frequent tax planning methods and it puts theory into practice in the process of practical investigation and research, furthermore, the author also had taken a few operation, acquired some effictiveness.
The main consent of this paper contains four components. The author makes a research into the methods of income tax planning; then the author makes a classification and summary of other tax planning methods; finally, on the basis of the summarization of the three parts mentioned above, the author puts forward eight most frequently-used methods of tax planning, finds out the six steps the enterprises should especially pay attention to in the practical application of the tax planning, and gives an introduction to the combination saving tax principle and the ideal with the purpose of realization of the maximizing the total amount of saving tax and minimizing the general risk of saving tax. In the core of this thesis, the author enumerates many specific cases to illustrate the ideas more clearly.
The research result of this thesis bears both theoretical and practical significance and hence gives the enterprises some guidance and reference in financial management, financial decision-making, accounting, investment, financing, and the like.
本论文正是基于税收筹划这一中心议题，在熟悉我国现行税收制度和借鉴许多前人研究成果的基础上，对企业常见的税收筹划方法进行了一些研究，并在实际调研的过程中，理论联系实际，进行了一些实战运作，取得了一定的效果。
本论文核心内容由四部分组成：首先，论文就企业流转税的税收筹划方法进行了探讨；其次，就所得税税收筹划方法进行了研究；再次对其他税种的税收筹划方法进行了分类汇总；最后，在总结前三部分内容的基础上，提出了税收筹划方法常见的八种方法，得出了一般企业实际运用税收筹划方法时应着重注意的六个步骤，并介绍了组合节税原理，以实现企业节税总额最大化、节税总风险最小化的理想目标。在核心内容的论述中，列举了大量实例，以方便说明。
本论文研究成果就具有一定的理论意义和实践意义，对指导公司理财、财务决策、会计核算、投资及融资等具有一定的借鉴作用。
Long long ago, there was tax planning in the western country, and it was known to everyone. But the research of tax planning comes within starting in our country at the present. With the reform and opening to the world unceasingly deep-going, socialistic market economy's further perfection, and in the environmnet of global economy integration, enterprise have to raise, foster and consolidate their core competition ability if they yearn for survivaling and developing. Moreover, they should broach resource and joint flow from multi-angles and multi-canals in putting shareholder authority and wealth maximum into execution. Because revenue acts as an important and being as unable short of outgoings, it has a direct effect on enterprise's net profit. Just so, enterprise should take activities to do some tax planning, it also has an realistic economic signification in helping heighten financial management level and pick up enterprise抯, market competition ability.
This thesis is based on the core consent of Tax Planning. It is also based on acquainting with our country tax system at preset and absorbing others investigation and research. This thesis makes a research into frequent tax planning methods and it puts theory into practice in the process of practical investigation and research, furthermore, the author also had taken a few operation, acquired some effictiveness.
The main consent of this paper contains four components. The author makes a research into the methods of income tax planning; then the author makes a classification and summary of other tax planning methods; finally, on the basis of the summarization of the three parts mentioned above, the author puts forward eight most frequently-used methods of tax planning, finds out the six steps the enterprises should especially pay attention to in the practical application of the tax planning, and gives an introduction to the combination saving tax principle and the ideal with the purpose of realization of the maximizing the total amount of saving tax and minimizing the general risk of saving tax. In the core of this thesis, the author enumerates many specific cases to illustrate the ideas more clearly.
The research result of this thesis bears both theoretical and practical significance and hence gives the enterprises some guidance and reference in financial management, financial decision-making, accounting, investment, financing, and the like.
引文
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[24] Accounting Standards Board. Statement of Principles for Financial Reporting, 1995
[25] M Aoki. The Co-prerative Game Theory of the Firm. Oxford: Claredon Press, 1984
[26] R Chambers.Accounting,Evaluation and Economic Behavior.Englewood Cliffs: Prince-Hall, 1996
[27] Steven Cheung. The contractual nature of the firm. Joural of Law and Economics, 1983(26)
[28] BNA International Inc: Tax Planning International Review. London 1999-2000
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[32] 企业会计制度研究组．企业会计制度及讲解[M]．大连：东北财经大学出版社，2001，(3)．
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[34] 李伯圣．税收筹划：中国企业理财的新课题[J]．扬州大学税务学院学报，1996，(4)．
[35] 牟虹．论企业财务管理中税收筹划的应用[J]．经济师，2000，(2)．
[36] 张彩英．对税收筹划的认识及思考[J]．前沿，2000，(8)．
[37] 黄凤羽．企业理财中的税收筹划问题初探[J]．四川会计．1999，(7)．
[38] 唐腾翔，唐向．税收筹划[M]．北京：中国财政经济出版社，1994
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[46] 宋霞．对企业筹资投资活动税收筹划方案的探讨[J]．经济师2003年11期
[47] 高燕．固定资产折旧与税收筹划[J]．财经论丛2003年S1期
[48] 岳璞．郑翠荣．税收筹划棗 企业经营过程中不可忽视的环节[J] 技术经济2003年09期
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[51] Thomas R. Pope, D.B.A.,Richard W. Schwartz, M.D. Tax planning strategies for physicians, The American Journal of Surgery 184 (2002) 19-25
[52] 罗丽霞．企业财务管理中的税收筹划[J]．上海商业2003年11期
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[54] Bartelsman, E., Beetsma, R., 2000. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries. Working Paper 2543, CEPR.
[55] Bucovetsky, S., Smart, M., 2002. The efficiency consequences of local revenue equalization: tax competition and tax distortions. Working Paper 767, CESifo.
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[2] 王志端．中国赋税史[M] 中国财政经济出版社 1998．9
[3] 黄天华．中国财政史纲[M] 上海财政大学出版社 1999．2
[4] 徐世钜．历代理财人物选记[M] 中国财政经济出版社 1983．10
[5] 周伯棣．中国财政思想史稿[M] 福建人民出版社 1984．10
[6] 杨荫溥．民国财政史[M] 中国财政经济出版社 1985．8
[7] 叶子荣．张秀敏 企业税收筹划理论与实物[M] 西南交通大学出版社 2004．2
[8] 张中秀．公司避税节税转嫁筹划[M]．北京：中华工商联合出版社，2001
[9] 财政部注册会计师考试委员会．税法[M]．北京：中国财政经济出版社，2003
[10] 财政部注册会计师考试委员会．会计[M]．北京：中国财政经济出版社，2003
[11] 国家税务总局注册税务师管理中心．税法(Ⅰ)[M]．北京：中国税务出版社，2003
[12] 国家税务总局注册税务师管理中心．税法(Ⅱ)[M]．北京：中国税务出版社，2003
[13] 国家税务总局注册税务师管理中心．税务代理实务[M]．北京：中国税务出版社，2003
[14] 周华洋．最新税收优惠政策与企业税务会计操作[M]．北京：企业管理出版社，2000
[15] 张中秀．纳税筹划宝典[M]．北京：机械工业出版社，2001
[16] 杨成贤．私营公司会计实务与纳税筹划[M]．北京：中国致公出版社，2003
[17] 钱春萍等．税务筹划[M]．北京：中国物价出版社，2003
[18] 蔡昌．税收筹划方法与案例[M]．广东：广东经济出版社，2003
[19] 何鸣吴．企业税收筹划[M]．北京：企业管理出版社，2002
[20] Stephenp. Robbias. Management. New Jersey:Prentice Hall,1994,Fourth Edition. [J]
[21] Samuel C. certo. Management: quality, ethics, and the global environment. Allyn and Bacon, 1992, fifth edition.[J]
[22] 徐泓．纳税会计[M]．西南财经大学出版社，成都，1994
[23] A Alchiao, H Demestx. Production, information cost and economic organization. American Economic Review, 1972
[24] Accounting Standards Board. Statement of Principles for Financial Reporting, 1995
[25] M Aoki. The Co-prerative Game Theory of the Firm. Oxford: Claredon Press, 1984
[26] R Chambers.Accounting,Evaluation and Economic Behavior.Englewood Cliffs: Prince-Hall, 1996
[27] Steven Cheung. The contractual nature of the firm. Joural of Law and Economics, 1983(26)
[28] BNA International Inc: Tax Planning International Review. London 1999-2000
[29] 贺祖泽，陆碧玉．企业如何进行从属机构的税收筹划[J]．纳税人，2001，(3)．
[30] 王湛．试述会计准则中会计政策的选择空间[J]．财会月刊，2001，(2)．
[31] 邵瑞庆．折旧方法对企业所得税影响额的计量模型研究[J]．上海会计，2001，(1)．
[32] 企业会计制度研究组．企业会计制度及讲解[M]．大连：东北财经大学出版社，2001，(3)．
[33] 田霞．税收筹划与财务管理的相关性分析[J]．财会研究，1999，(9)．
[34] 李伯圣．税收筹划：中国企业理财的新课题[J]．扬州大学税务学院学报，1996，(4)．
[35] 牟虹．论企业财务管理中税收筹划的应用[J]．经济师，2000，(2)．
[36] 张彩英．对税收筹划的认识及思考[J]．前沿，2000，(8)．
[37] 黄凤羽．企业理财中的税收筹划问题初探[J]．四川会计．1999，(7)．
[38] 唐腾翔，唐向．税收筹划[M]．北京：中国财政经济出版社，1994
[39] 赵美娟．税收筹划在企业理财中的实践[J]，福建税务2003年08期
[40] 陈四清．跨国公司的税收筹划[J]．时代财会．2003．5
[41] 孙隆英．外商投资企业再投资退税的税收筹划[J]．福建税务200年09期
[42] 田祥宇．亦论企业税收筹划[J]．会计之友2003年09期
[43] 吕丽桃．税收筹划棗 企业理财新思路[J]．税收与企业 2003年09期
[44] 王静．李铁军．企业集团税收筹划分析[J]，财会月刊2003年18期
[45] 杨旭东．会计政策选择棗企业税收筹划新工具[J]．时代财会 2003年10期
[46] 宋霞．对企业筹资投资活动税收筹划方案的探讨[J]．经济师2003年11期
[47] 高燕．固定资产折旧与税收筹划[J]．财经论丛2003年S1期
[48] 岳璞．郑翠荣．税收筹划棗 企业经营过程中不可忽视的环节[J] 技术经济2003年09期
[49] 傅樵．税收筹划及其实施原则[J]．重庆工商大学学报(社会科学版)2003年05期
[50] 崔化宇，田智中．税收筹划有利于征管和经济发展[J]．税收与企业2003年12期
[51] Thomas R. Pope, D.B.A.,Richard W. Schwartz, M.D. Tax planning strategies for physicians, The American Journal of Surgery 184 (2002) 19-25
[52] 罗丽霞．企业财务管理中的税收筹划[J]．上海商业2003年11期
[53] Altshuler, R., Grubert, H., 2000. Repatriation taxes, repatriation strategies, and multinational financial policy. Working Paper 8144, National Bureau of Economic Research.
[54] Bartelsman, E., Beetsma, R., 2000. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries. Working Paper 2543, CEPR.
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