商品流通企业纳税筹划问题的研究.doc

河北工程大学成人教育 毕业设计（论文） 题 目：商品流通企业纳税筹划问题的研究 专 业：会计学 学生姓名： 学号： 学习形式：函授 层次：专升本 指导教师：谷慧玲 2015 年5 月 摘 要 企业的税金支出作为一项重要的成本费用和现金流出，它的大小直接关系到企业的税后利润和现金净流量的大小。企业为了达到经济效益最大化的目的，必然希望能够找到一种方法，使其在不违法的前提下，尽量降低税金支出，于是就产生了纳税筹划这一重要的理财手段。 商品流通企业作为最贴近人们生活的企业，有其特殊性。生活质量的日益提高，导致各企业之间的竞争更加激烈。由此，其必须通过提高管理水平、降低营运成本及做好纳税筹划的方式来增强核心竞争力。本文结合商品流通企业的特点，介绍纳税筹划基本内涵及特点，分析商品流通企业纳税筹划的主要环节，并通过案例对某公司进行纳税筹划，对不同方案所产生的实际效果进行分析对比，最后对做好纳税筹划提出几点建议。 关键词：商品流通企业；纳税筹划；建议 ABSTRACT The tax expenditures as an important cost and cash outflow; its size is directly related to the net after-tax profits and cash flow of the corporate. The enterprise in order to achieve the maximum economic efficiency purposes, will hope to be able to find a way, make its in do not break the law under the premise, as far as possible to reduce the tax expenditure, and then the tax planning is an important financing means. Within the range allowed by the national tax laws, through tax planning, you can reasonably reduce the corporate tax burden, increase the operating profit of enterprises, and encourage enterprises to reasonable arrangements for operating financial activities, to avoid tax-related risk in order to achieve the goal of maximizing enterprise value. Commercial enterprises as the enterprises of the closest peoples lives, has its particularity. Quality of life raises increasingly, the competition among enterprises become more intense. Thus, we must raise the level of management; reduce operating costs and good tax planning to enhance the core competitiveness. In this paper the characteristics of commodity circulation enterprises, introduces the basic connotation and characteristics of tax planning, tax planning analysis of commodity circulation enterprises the main link, and through the case of RenRenLe company tax planning for different schemes, the actual effect of comparative analysis, last do tax planning suggestions. Key