中国民用航空业税务筹划若干问题研究-research on tax planning of civil aviation industry in china.docxVIP

中文摘要 中文摘要 中文摘要 民用航空业是集高资金、高风险、高技术等特征为一体的国家基础产业之 一。20 世纪末期以来，中国民航业迎来了空前的发展。入世的承诺，航空自由 化的挑战以及加快建立社会主义市场经济改革促使中国民航业走上了现代企业 之路，并面临着日益激烈的国内国际市场竞争。税务筹划作为企业经营战略决策 不可或缺的组成部分，对正处于市场经济转型期的民航业极具效益潜力。结合行 业特色和发展机遇，从税务筹划的观点看，民航业拥有广阔的税务筹划空间和众 多的节税增效亮点。 本文运用税务筹划的主流观点和主要手段，结合民航业的改革发展和经营 实践，对其深入运用税务筹划作了一个比较系统的研究和分析。本文第一、二章 重点回顾了民航业财税体制的变迁，在深入剖析民航业税费政策现状的基础上， 概括了民航业纳税的特点并揭示了当前税费机制不畅，企业税负沉重和民航业快 速发展之间的现实矛盾，明确提出了民航业税务筹划的积极意义、多级目标、主 要原则及基本前提。本文第三、四、五章则主要从规避航空公司现阶段的涉税风 险出发，就探索建立航空公司税务筹划体系，丰富节税增效手段做了比较全面的 探讨，针对航空业主要的经济活动，重点对市场营销渠道及销售模式、飞机引进 优选、联合重组期间公司法人形式的选择、日常会计核算管理等方面提出了相应 的税务筹划的基本思路和做法。为解决税务筹划中存在的民航业共性涉税问题， 本文特别指出了建立民航纳税人俱乐部的意义、设想及筹划的方向。为使税务筹 划力求切实有效，本文还对民航业加快税务筹划工作及税制改革提出了一些积极 建议。 关键词：民用航空业；税务筹划；研究 ABSTRACT ABSTRACT ABSTRACT Civil aviation carrying trade is one of the industries that gathering the characters of high capital、high risk and high tech. Since the last period of the 20th century, China’s civil aviation has come into the record-breaking development. The promises we made to WTO brought the challenges that the liberty of flying rights to us, which speed up our development of socialistic market economy. All the factors together not only impelled Chinese civil aviation to change their management into modern one, but also brought the fierce competitions (national and international) into our local market. As a composing factor in corporation’s decision making and management strategy, tax planning is indispensability and has great potential profits to the revolution of market economy in civil aviation industry. Concerning the industry’s characteristics and development opportunity, civil aviation industry has wide tax planning interspaces and numerous tax-saving and profits-adding points. Considering the civil aviation industry’s reform and management practices, this article hope to use today’s popular viewpoints and instruments to make a systemic investigation to the exercise of tax planning in civil aviation industry. The first piece of this article emphasizes the aviation of fin