本科毕业论文--企业生产经营的税务筹划.docVIP

江苏科技大学本科毕业论文 企业生产经营的税务筹划 Production And Operation Of Enterprises Tax Planning  企业生产经营的税务筹划 摘要 随着经济全球化的发展，各国之间的经济制度和相关法律也在不断完善。面对日益庞杂的经济制度特别是与企业生产效益密切相关的税收法律制度，企业积极寻找各种应对相关法律制度的方法与技巧，以达到利润最大化的目的。现代企业想要在日益激烈的市场竞争中拥有竞争实力，脱颖而出，就要最大限度地满足企业的经济效益和社会效益，而这些都离不开对企业财务的合理规划及管理。合理有效的税务筹划是企业节省财务支出的最直接有效的途径，也有利于企业投资及经营活动的顺利展开。本文针对制造型企业生产经营过程中各个环节的纳税活动进行分析，并提出合理化的纳税筹划的思路与技巧。 关键词：税务筹划；节税；生产经营  Production And Operation Of Enterprises Tax Planning Abstract With the development of economic globalization, economic system and related laws of each country are constantly improving. In face of such a complex economic system，especially that of tax laws which are closely related to production and business operation, enterprises are beginning to seek new profit maximization approach through a variety of coping methods and skills of related legal system. Core competition ability play a very important role in modern enterprises operation. Corporation with the ability to maximize the economic efficiency of enterprises and social benefits can success. Corporation success is inseparable from the financial planning and management. Reasonable and effective tax planning of enterprise is the most direct and effective way. It can also help companies with further improvement .In this paper, we study each links tax activities of manufacturing enterprise business process, and make some suggestions of rational tax planning Keywords: Tax planning; Tax saving；Production management 目录 0引言 1 1税务筹划的基本理论 1 1.1税务筹划的概念 1 1.2 税务筹划的意义 1 1.3 税务筹划的技术与方法 2 2企业采购活动中的税务筹划 2 2.1供应商的选择 2 2.2企业运输费用的税务筹划 3 2.3采购合同的税务筹划 3 3 成本、费用核算的税务筹划 3 3.1存货计价方法的税务筹划 4 3.2固定资产折旧方法的税务筹划 5 3.3费用分摊的税务筹划 6 3.4亏损弥补的所得税税务筹划 7 3.5预缴企业所得税的税务筹划 8 4企业销售活动中的税务筹划 9 4.1混合销售行为 9 4.2兼营销售行为 10 4.3折扣销售 10 4.4销售折扣 10 4.5促销活动中的税务筹划 11 4.6涉及供货成本的税务筹划 11 4.7结算方式的税务筹划 11 5企业薪酬设计的税务筹划 12 5.1劳动合同的签订 12 5.2职工收入设计尽可能福利化 13 5.3劳务报酬的税务筹划 13 5.4销售人员薪资的税务筹划 13 5.5全年一次性奖金的税务筹划 13 结论 16 致谢 17 参考文献 18 企业生产经营的税务筹划 0引言 税务筹划是指纳税人在充分理解和运用税收法律法规的基础上，对企业的投资活动，生产经营活动以及筹资活动