财务管理专业毕业论文--文化类企业税收筹划问题研究.docVIP

摘 要 文化产业是市场经济条件下繁荣发展社会主义文化的重要载体，是满足人民群众多样性、多层次、多方面精神文化需求的重要途径，也是推动经济结构调整、转变经济发展方式的重要着力点。党的十六大以来，党中央、国务院高度重视发展文化产业，采取了一系列措施，推进文化体制改革，加快推动文化产业发展。国务院讨论并通过了《文化产业振兴规划》，且对文化类企业在税收上给予了很多的优惠政策。所以文化类企业可以充分利用国家给予的政策，积极地进行税收筹划，在减少自身税收成本的同时，使企业的利益达到最大化。因而，探讨文化类企业税收筹划的相关问题具有较大的理论和实际意义。 本文首先对税收筹划的含义、目标及意义进行了分析。在此基础上，探讨了文化类企业税收筹划的内部环境和外部环境，本文主要对文化类企业税收筹划的技巧及案例进行了分析，为文化类企业正确开展税收筹划提供了一些有益的对策。 关键词：税收筹划；文化企业；文化产业振兴规划；税收筹划环境 Abstract Cultural industry is an important part in development of the prosperity of socialist culture under the condition of market economy, and it is a way to satisfy peoples spiritual needs. It is also an important focus on promote economic restructuring and transformation of economic development .Since the 16th National Congress Party, The CPC Central Committee and State Council attached great importance to the development of cultural industries, take a series of measures to promote the cultural system, accelerate the development of cultural industries. The State Council discussed and adopted the plan to reinvigorate the cultural industry, and give a lot of tax preferential policies to multicultural enterprise. the multicultural enterprise can use the tax preferential policies to reduce their tax costs and maximize the benefits. so discuss multicultural enterprises tax plannng has great theoretical and practical significance. This thesis firstly analyse the meaning of tax planning, the objectives and significance to tax planning. then it discusses the internal and external environment of the tax planning of multicultural enterprise. This text mainly to analyse the skills of the tax planning of cultural enterprise, provides some useful tax planning countermeasures. Key Words：tax planning; cultural enterprise; the plan to reinvigorate the cultural industry; the environment of tax planning 目 录 一、引言 1 二、税收筹划的含义、目标及意义 1 （一）税收筹划的含义 1 （二）税收筹划的目标 2 （三）税收筹划的意义 3 三、文化类企业税收筹划的环境 4 （一）外部环境 4 （二）内部环境 4 四、文化类企业税收筹划优惠政策、筹划技巧及案例 5 （一）文化类企业的优惠政策 5 （二）文化类企业税收筹划技巧及案例 8 五、文化类企业税