-I- 摘要 隨著經濟全球化的不斷發展，企業面臨著日趨激烈的市場競爭環境，如何在這 樣的環境下生存下來并不斷發展壯大，是擺在所有企業面前無 法規避的課題。稅收 在企業的成本費用中占有很大比重，若能在不違反法律法規的前提下，事先通過對 企業財稅管理進行科學規劃，最大限度地減少稅款繳納，對于減輕企業負 擔，提升 整體競爭力具有重要意義。近年來，我國經濟體制改革不斷深化，國家實施了一系 列適應經濟社會發展要求的深層次稅制改革，稅收環境產生了很大的變化，為企業 提 供了廣闊的納稅籌劃空間。 本文研究了國內外納稅籌劃相關理論，并結合我國的稅收政策和秦港股份有限 公司實際業務，分析了該企業現階段的涉稅基本情況，指出了該企業納 稅籌劃存在 的問題。通過運用定量分析與定性分析法，針對企業不同經營環節提出了有針對性 的納稅籌劃策略，并就如何提升納稅籌劃水平、保障籌劃方案實施效果，提出了意 見建議。秦皇島港股份有限公司作為世界最大的干散貨碼頭運營商，一直以來都是 本地重點稅源企業，對其納稅籌劃進行研究，有助于優化該公司的財務管理和運營 管理機制， 降低企業稅收負擔，增強企業競爭力。同時可以為其他港口物流企業提 供一些納稅籌劃方法的參考。 關鍵詞：納稅籌劃；納稅方案；秦港股份有限公司 燕山大學工商管理碩士學 位論文 -II- Abstract Withthecontinuousdevelopmentofeconomicglobalization,enterprisesarefacing increasinglyfiercemarketcompetitionenvironment.Howtosurviveinthisenvironment andcontinuetogrowupisanunavoidableissueforallenterprises.Taxationaccountsfora largeproportionofthecostandexpensesofenterprises.Itisofgreatsignificancetoplan thefinancialandtaxationmanagementscientificallyinadvancewithoutviolatinglawsand regulationstominimizetaxpaymentsothatwecanreducetheburdenofenterprisesand enhancetheoverallcompetitiveness.Inrecentyears,withthedevelopmentofChina's economicsystemreform,thestatehasimplementedaseriesofdeep-seatedtaxsystem reformstomeettherequirementsofeconomicandsocialdevelopment.Thetax environmenthasundergonetremendouschanges,providingabroadtaxplanningspacefor enterprises. Thispaperstudiestherelevanttheoriesoftaxplanningathomeandabroad, combinesthetaxpolicyofourcountrywiththeactualbusinessofQingangCo.,Ltd., analysesthebasicsituationoftax-relatedenterprisesatthisstage,andpointsoutthe existingproblemsoftaxplanning.Byusingquantitativeanalysisandqualitativeanalysis, thispaperputsforwardtargetedtaxplanningstrategiesfordifferentbusinesslinksof enterprises,andputsforwardsuggestionsonhowtoimprovetheleveloftaxplanningand ensuretheimplementationeffectoftheplan.Asthelargestoperatorofdrybulkterminal intheworld,QinhuangdaoPortCo.,Ltd.hasalwaysbeenakeytaxsourceenterprisein localarea.Studyingitstaxplanningwillhelpoptimizethefinancialmanagementand operationmanagementmechanismofthecompany,reducethetaxburdenofenterprises andenhancethecompetitivenessofenterprises.Atthesametime,itcanprovidesome referenceforotherportlogisticsenterprisesintaxplanningmethods. Keywords:taxplanning;planningscheme;QinhuangdaoPortCo.,ltd. 目錄 -III- 目錄 摘 要....................................................................................................................................I Abstract.................................................................................................................................II 第1章緒 論.....................................................................................................................1 1.1選題背景及研究意 義................................................................................................1 1.1.1選題背 景.............................................................................................................1 1.1.2研究意 義.............................................................................................................2 1.2國內外研究現 狀........................................................................................................3 1.2.1國外研究現 狀.....................................................................................................3 1.2.2國內研究現 狀.....................................................................................................5 1.2.3國內外研究現狀評 述.........................................................................................7 1.3研究的內容及方 法....................................................................................................7 1.3.1研究內 容.............................................................................................................7 1.3.2研究方 法.............................................................................................................8 第2章納稅籌劃相關理 論.................................................................................................9 2.1納稅籌劃的概 念........................................................................................................9 2.2納稅籌劃的基 礎......................................................................................................10 2.2.1企業可以事先規劃管理活 動...........................................................................10 2.2.2企業納稅籌劃行為受法律保 護.......................................................................10 2.2.3稅收政策差異性提供了納稅籌劃空 間...........................................................10 2.2.4稅收政策滯后性拓展了納稅籌劃空 間...........................................................11 2.3納稅籌劃的目 標.......................................................................................................11 2.3.1減輕企業稅收負 擔...........................................................................................11 2.3.2獲得貨幣時間價 值...........................................................................................12 2.3.3降低涉稅風 險...................................................................................................12 2.3.4降低涉稅成 本...................................................................................................12 2.3.5維護企業合法權 益...........................................................................................13 2.4納稅籌劃常用方 法..................................................................................................13 2.4.1節稅籌 劃...........................................................................................................13 2.4.2避稅籌 劃...........................................................................................................14 2.4.3轉嫁籌 劃...........................................................................................................15 2.5本章小 結..................................................................................................................16 第3章秦港股份有限公司納稅籌劃現狀與問 題分析...................................................17 燕山大學工商管理碩士學位論文 -IV- 3.1秦港股份有限公司概 況..........................................................................................17 3.2秦港股份有限公司涉稅情況分 析..........................................................................17 3.2.1秦港股份有限公司增值稅納稅情況分 析.......................................................18 3.2.2秦港股份有限公司企業所得稅納稅情況分析...............................................19 3.3 秦港股份有限公司納稅籌劃現狀..........................................................................21 3.3.1秦港股份有限公司納稅籌劃部 門...................................................................21 3.3.2秦港股份有限公司納稅籌劃內 容...................................................................21 3.4秦港股份有限公司納稅籌劃存在主要問 題..........................................................22 3.4.1對納稅籌劃重視程度不 高...............................................................................22 3.4.2納稅籌劃能力不 強...........................................................................................22 3.4.3納稅籌劃缺乏整體性考 慮...............................................................................23 3.5本章小 結..................................................................................................................23 第4章秦港股份有限公司納稅籌劃方案設 計..................................................................24 4.1秦港股份有限公司采購環節納稅籌 劃..................................................................24 4.1.1選擇供應商身份的納稅籌 劃...........................................................................24 4.1.2運費環節的納稅籌 劃.......................................................................................28 4.1.3購置固定資產的納稅籌 劃...............................................................................30 4.2秦港股份有限公司經營環節納稅籌 劃..................................................................31 4.2.1房屋倉儲業務籌 劃...........................................................................................31 4.2.2運輸業務籌 劃...................................................................................................35 4.2.3設備修理籌 劃....................................................................................................37 4.2.4企業重組籌 劃....................................................................................................38 4.2.5集團內扣除費用籌 劃........................................................................................39 4.3秦港股份有限公司研發環節納稅籌 劃..................................................................40 4.4秦港股份有限公司核算環節納稅籌 劃..................................................................41 4.4.1付款與開票環節籌 劃........................................................................................41 4.4.2多種業務單獨核算的籌 劃................................................................................42 4.4.3固定資產折舊方式的籌 劃................................................................................43 4.5本章小 結...................................................................................................................45 第5章秦港股份有限公司納稅籌劃方案實施 策略.......................................................46 5.1提升納稅籌劃水 平..................................................................................................46 5.1.1樹立納稅籌劃意 識...........................................................................................46 5.1.2提升業務人員素 質...........................................................................................47 5.1.3關注籌劃政策環境變 化...................................................................................48 5.2保障納稅籌劃效 果..................................................................................................49 目錄 -V- 5.2.1成立納稅籌劃部 門...........................................................................................49 5.2.2引入信息管理系 統...........................................................................................49 5.2.3加強與稅務部門溝通協 調...............................................................................51 5.3本章小 結..................................................................................................................51 結 論.................................................................................................................................52。。。。。。以下內容略