广告宣传费的核算与纳税筹划探讨——以苏宁电器为例(可编辑).docVIP

广告宣传费的核算与纳税筹划探讨 ——以苏宁电器为例 摘要：纳税筹划是纳税人为了能够实现企业报酬最大化的目标，在国家相关法律允许的范畴内，对纳税方法进行运筹，设计，积极并合法地安排经营、投资和筹资的活动，尽可能地降低税收负担，以获得企业价值最大化目标的一系列筹划活动的总称。通过有力的广告宣传来促进产品销售能力，巩固已占有的产品市场，开拓潜在市场成为企业发展运营的重要手段。企业在对广告宣传进行策划时，应当注意所采用的宣传方案，不同的广告宣传方案所产生的税收负担不尽相同。作为中国商业的领先者的苏宁电器，在广告宣传策略的实施方面表现优异。该企业在激烈的市场竞争中，通过有效的市场宣传，扩大市场效用等方式使其变为该企业发展的重要手段。但同时，该企业有必要对广告宣传费用进行合理的纳税筹划，使企业不仅能更好的宣传产品，又能为企业节约不必要的税收负担。 关键词：纳税筹划 ；广告宣传 ；企业经营管理；企业税负 Advertising costs of accounting and tax planning ——SUNING APPLIANCE，for example Abstract: Tax planning is the taxpayer to maximize the value of enterprises, in the range of national laws, regulations, design, management on tax matters, arranging operation, investment, financing activities scientifically, reasonably to reduce the tax burden, collectively, to obtain a series of planning activities of the maximum economic benefit. Through effective advertising to promote product sales, consolidate the existing market, open up new markets has become an important means of enterprise development. Enterprises in the advertising planning, should consider the propaganda way, because of the different forms of advertising, may cause the enterprise tax burden of different. SUNING APPLIANCE, as a leader in China business, outstanding performance in the application of advertising strategy. The enterprise in the fierce market competition, through effective marketing, expand market utility, to become an important means of the development of enterprises. But at the same time, the enterprises need to advertising costs for tax planning, the enterprise can achieve the effectiveness of promotional products, but also save the enterprise tax burden. Keywords: tax planning; advertising; business management; enterprise tax burden 3、纳税筹划概述 3.1纳税筹划的概念 纳税筹划，是指纳税人在税收法律法规允许的范围内，以遵守相关税收政策和税收征收管理制度为前提，抓住税收管理政策法律法规所赋予的企业税收优惠政策的选择机会，合理合法的进行自身经营、投资和利润分配等财务活动，实现税收规划和安排的科学化管理，以达到少缴税金的目的。 3.2纳税筹划的背景 1．在现代市场经济环境下，自主经营，自负盈亏的企业成为了市场主体，企业利润最大化或股东权益最大化是企业的经营目标，而作为市场经济的重要组成部分，向国家纳税是企业所应负的基本义务。其税收的支出属于企业资金的净