毕业论文-格力电器企业所得税税务筹划研究.docxVIP

PAGE 15 格力电器企业所得税税务筹划研究 摘 要 家电产业是我国的支柱产业之一，因为与民生息息相关，所以一直是我国重点扶持的对象。改革开放以后，家电产业发展迅猛，然而近几年中国家电产业增长动力缺乏，市场接近饱和，利润率下滑明显，同时由于受国内外经济的不景气和国内房地产市场调控的影响，中国家电行业正面临着巨大的发展压力。在这样的背景下，家电企业如果能通过税务筹划降低自己的企业所得税税务成本，增加自己的营运资金，无疑能增强家电企业自身的竞争优势。 格力电器股份有限公司（以下简称格力）是现在全球最大的研发、生产和销售空调的企业，是一家具有代表性的中国家电企业，所以选取格力为研究对象，将税务筹划的理论应用到格力的实际案例中进行所得税税务筹划研究，看一看格力在进行关于公司所得税的税务筹划中做得优秀的地方和可以继续改进的地方。藉此解决相关家电企业的公司所得税税务筹划过程中遇到的一些实际问题，为这些家电企业的所得税的税务筹划提供一些启发和方向。 本文分为三个部分进行阐释：第一部分是介绍格力的基本情况，主要是通过格力的财务报表，对格力的财务状况和企业所得税进行分析，得出格力的公司所得税仍有进行税务筹划的空间这一结论，第二部分针对格力所得税存在的问题逐一进行税务筹划并且指出格力的所得税税务筹划中做得好和不好的地方。最后第三部分会提出各个操作中应注意的具体问题和其他的一些建议。 关键词：家电企业 税务筹划 企业所得税  Study of the Tax Planning of Gree’s Income Tax Abstract The home appliance industry is one of China’s pillar industries. The government of China supports this industry a lot because it is vital for people’s livehood. Since the Reform and Opening up，the home appliance industry grows rapidly. However, as the market lacks growth motivation and becomes mature, this industry’s development is now under a great amount of pressure in the background of global economy crisis and the introduction of domestic real estate controlling polices. In these circumstances, if a home appliance company can reduce its tax burden and increase its working capital through tax planning, it can undoubtedly enhance its competitiveness. Gree is the biggest company which researches, produces and sells air conditioners around the world. Because of its representativeness, Gree is chosen as the study object. Theories of tax planning will be applied in Gree’s case and the merits and shortcomings of what Gree has done in its tax planning will be analyzed. Some advices about tax planning of income tax will be given to other similar home appliance companies through these analyses. This articles is made up of three parts: the first one introduces basic information of Gree. In this part, a conclusion that Gree’s income tax still has spaces for tax planning will be drawn through the analyses of G