通信运营商税务筹划策略研究——以中国联通为例的中期报告.docx

通信运营商税务筹划策略研究——以中国联通为例的中期报告 摘要 本研究以中国联通为例，运用税务筹划的相关理论和方法，对其税务筹划状况进行了研究。通过对中国联通税务筹划实践的深入分析，发现其主要采取了两种策略：1）利用政策变化进行转型，通过主动调整税务结构、改变业务模式等方式适应税法修订或税收政策调整的需要；2）利用相关法律法规的漏洞或差异化规定，采取避税、减税等措施。 研究认为，中国联通的税务筹划虽然有效促进了公司利润的增长，但也存在一些问题。首先，主要依靠政策变化和法律漏洞进行筹划，缺乏长远规划和战略；其次，过度依赖税务筹划，降低了公司的税务风险管理能力；最后，对于公共服务企业来说，不良的社会效益和形象也是考虑的问题。 研究建议，在进行税务筹划时，应当充分考虑企业的长期发展规划，注重规避涉税风险，严格遵守法律法规，重视公共责任和社会效益。 关键词：税务筹划；中国联通；政策变化；法律漏洞；税务风险 Abstract This study takes China Unicom as an example and uses the relevant theories and methods of tax planning to study its tax planning situation. Through in-depth analysis of China Unicoms tax planning practices, it was found that it mainly adopts two strategies: 1) using policy changes to transform, adapting to the need of tax law revisions or tax policy adjustments through actively adjusting tax structure, changing business models, etc.; 2) using loopholes or differentiated provisions in relevant laws and regulations to adopt tax avoidance and tax reduction measures. The study believes that although China Unicoms tax planning effectively promotes the companys profit growth, there are also some problems. First of all, it mainly relies on policy changes and legal loopholes for planning, lacks long-term planning and strategy; secondly, excessive reliance on tax planning reduces the companys tax risk management ability; finally, for public service enterprises, the negative social benefits and image are also issues to be considered. The study suggests that in tax planning, full consideration should be given to the companys long-term development plan, and attention should be paid to avoiding tax-related risks, strictly complying with laws and regulations, and attaching importance to public responsibility and social benefits. Keywords: tax planning; China Unicom; policy changes; legal loopholes; tax risk.