中国大陆企业增值税筹划问题研究——以东莞市台资企业为例.pdfVIP

中文摘要 随着近年来世界经济情势的衰退，中国大陆企业为寻找出路，转型升级的作业不断改 善深化，企业跨行业经营、跨地区经营甚至跨国跨境经营的现象日益增多且复杂，企业的 税务筹划逐渐受到管理者的重视。尤其是中国成功进入 WTO 后，经济逐渐全球化，企业管 理者对税务筹划更加重视和有了更深的了解。税务筹划业已成为企业选择贸易方式、制定 生产经营时需要特别关注的因素。 税务筹划是指在税法许可的范围内，通过对企业的经营、投资、筹资、理财、交易、 组织等活动的事先安排和筹划，尽可能使企业税收负担最小化、税前扣除的费用最大化， 以实现企业 “节税”、减轻纳税负担或递延缴纳税款等目标，为企业获取最大程度的节税 利益，实现在考虑纳税优化的前提下扩大企业现金流或税后净利润的综合目标。 目前，增值税作为中国税收收入中最重要的税种之一，大陆企业在增值税的税务筹划 方面普遍存在对征收模式和税法法规不清晰、缺乏完善的税务筹划理念和机制、混淆各种 与税务筹划相关的概念。这样，反而会增加企业运营成本中的不确定性的运营成本。 如何依据企业现行经营模式做好税收筹划，因其涉及企业内部各部门及企业外部厂 商客户的配合，确非易事；本研究在对相关文献进行梳理的基础上，结合税收筹划在中 国大陆企业增值税领域中应用的现状及可行性分析，详细分析企业在增值税领域中税务 筹划的有效对策和建议。 关键词：税收筹划，增值税，纳税义务，税后利润，偷税，逃税，节税，避税 I Abstract To look elsewhere in recent years with economic recession, the enterprises in Mainland China begin to improve and deepen on enterprises transformation and upgrading, and the enterprises operating multi-industry, trans-regional and even transnational are increasing and complex; therefore, the tax planning attracted attention. In particular , mainland China s accession to the WTO , to participate in a globalized economy run , to enable people to have a further understanding of tax planning . Tax planning has become an important part of measurement for the development of production and the selection for the way of trading. Tax planning is a taxpayer within the scope of the law permitted , by pre-arrange and plan investing in production and operation, financing, management, organization, transactions, financial activities to minimize the corporate tax revenue , maximize the cost to exempt from corporate tax liability , reduce the tax liability or deferred tax liability , the goal , seeking to maximize the tax benefits , corporate after-tax profit or cash flow to maximize the tax of the integrated program optimizing selection . The value added tax is one of t