浅析消费税的税收筹划2.docVIP

WORD完美整理版 PAGE 范文范例 参考指导 WORD完美整理版 范文范例 参考指导 课 程 论 文 （2014届） 题 目 我国上市公司利润质量探析 专 业 辅修会计学 年 级 2012级 姓 名 冯进萍 学 号 12010242956 指导教师 袁荣 摘 要 消费税作为一个承担了特殊调节功能的税种,其税收负担较重。本文从构成消费税的具体税制要素着眼,提出若干进行消费税收筹划的建议,以求在合理的范围内,降低企业的消费税负担。纳税人在法律允许的范围内，通过对经营、投资、理财等经济活动的事先筹划和安排，充分利用税法提供的优惠和差别待遇，以达到减轻税负，规避税收风险，实现企业整体税后收益最大化财务目标的一系列谋划活动。 【关键词】：消费税,税收筹划,消费税税收筹划 Abstract Consumption tax as a commitment to the special regulatory function of the types of taxes, their tax burden is heavier. I focus from specific tax elements constitute a consumption tax, made ??a number of recommendations for consumer tax planning, in order to reduce the consumption tax burden in the reasonable range. Taxpayers within the extent permitted by law, by operating, investing, financial and other economic activities prior planning and arrangements, and take full advantage of the tax law provides preferential and differential treatment to reduce the tax burden, to avoid the tax risk, enterprise overall after-tax income a series of planning activities to maximize financial goals. 【Key word】:Consumption tax, plan and prepare of tax revenue, Consumption tax of planning 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc341637673 1 绪论 1 HYPERLINK \l _Toc341637676 2 消费税税收筹划的相关概念界定 2 HYPERLINK \l _Toc341637677 2.1 消费税的含义 2 HYPERLINK \l _Toc341637680 2.2 税收筹划的概念 3 HYPERLINK \l _Toc341637681 2.3 消费税税收筹划的理解 3 HYPERLINK \l _Toc341637682 3 消费税税收筹划的方法 3 HYPERLINK \l _Toc341637683 3.1 在做投资决策的初期应考虑国家对消费税的改革方向 3 HYPERLINK \l _Toc341637684 3.2 企业利用独立核算的销售机构节税 4 HYPERLINK \l _Toc341637685 3.3 利用纳税临界点节税 4 HYPERLINK \l _Toc341637686 3.4 折扣销售和实物折扣的税收筹划 PAGEREF _Toc341637686 \h 5 HYPERLINK \l _Toc341637687 4 消费税的税收筹划的具体分