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1、濟(jì)南大學(xué)泉城學(xué)院畢業(yè)論文畢業(yè)論文論文題目營(yíng)改增背景下物流企業(yè)納稅籌劃分析專(zhuān)業(yè)名稱(chēng)財(cái)務(wù)管理學(xué)班級(jí)名稱(chēng)學(xué)生姓名學(xué)生學(xué)號(hào)指導(dǎo)教師摘要隨著互聯(lián)網(wǎng)的高速發(fā)展,我國(guó)的物流企業(yè)不斷的增多,在現(xiàn)代的企業(yè)競(jìng)爭(zhēng)中日益處于重要的地位。我國(guó)現(xiàn)代的物流企業(yè)是多種業(yè)務(wù)相結(jié)合的服務(wù)型企業(yè),其涉及的稅種較多,重復(fù)征稅嚴(yán)重。在2016年5月1日全面營(yíng)改增后,對(duì)物流企業(yè)有顯著的成效,消除了企業(yè)重復(fù)征稅的現(xiàn)象,減輕了企業(yè)的稅務(wù)負(fù)擔(dān),節(jié)約了企業(yè)的資金。雖然營(yíng)改增成效顯著,但也存在一些問(wèn)題,納稅籌劃對(duì)物流企業(yè)來(lái)說(shuō)是必要的?;诖?,本文選擇物流企業(yè)作
2、為研究對(duì)象,梳理物流業(yè)及納稅籌劃的相關(guān)理論,從計(jì)算基礎(chǔ)等角度分析營(yíng)改增對(duì)物流企業(yè)的稅收II濟(jì)南大學(xué)泉城學(xué)院畢業(yè)論文影響,指明物流企業(yè)在新稅制下進(jìn)行納稅籌劃的必要性,通過(guò)運(yùn)用對(duì)比分析法、圖表法等多種方法,闡述了物流企業(yè)在新稅制下的納稅籌劃方案,為企業(yè)找尋最為有利的減輕稅收負(fù)擔(dān)的方式,最后說(shuō)明在納稅籌劃時(shí)物流企業(yè)應(yīng)注意的問(wèn)題,以此來(lái)促使物流企業(yè)實(shí)現(xiàn)價(jià)值的最大化。關(guān)鍵詞:營(yíng)改增;企業(yè)稅負(fù);納稅籌劃II濟(jì)南大學(xué)泉城學(xué)院畢業(yè)論文ABSTRACTWiththerapiddevelopmentoftheInternet,
3、China'slogisticscompaniesareontherise,Itisincreasinglyimportantinthemodernenterprisecompetition.China'smodernlogisticsenterpriseisaserviceenterprisecombiningvariousbusinesses,logisticsenterprisesinvolvemoretaxes,doubletaxationisaseriousproblem.OnMay1,2016,
4、theoverallcampwasincreased,significantachievementshavebeenmadeinlogisticsenterprises,eliminatethephenomenonofcorporatedoubletaxation,reducethetaxburdenonbusinesses,savethemoneyoftheenterprise.Althoughtheincreaseinrevenuewassignificant,buttherearesomeproble
5、ms,Taxplanningisnecessaryforlogisticscompanies.Basedonthis,thispaperchooseslogisticsenterpriseastheresearchobject,toorganizethetheoryoflogisticsandtaxplanning,thispaperanalyzestheimpactoftheincreaseonlogisticsenterprisesfromtheperspectiveofsmall-scaletaxpa
6、yersandtheaveragetaxpayer,tospecifythenecessityofthelogisticsenterprisetoplanthetaxinthenewtaxsystem,throughtheuseofcomparativeanalysismethod,themethodofchartmethodandsoon,Inthispaper,thetaxplanningoflogisticsenterprisesinthebackgroundoftheincreaseofthebat
7、talionisexpounded,Finally,itshowsthatlogisticsenterprisesshouldpayattentiontotheproblemsandSuggestionsintheplanningoftaxplanning,soastomaximizethevalueoflogisticsenterprises.Keywords:ReplacetheBusinessTaxwithaValue-addedTax;Enterprisetaxburden;TaxplanningI
8、V濟(jì)南大學(xué)泉城學(xué)院畢業(yè)論文IV濟(jì)南大學(xué)泉城學(xué)院畢業(yè)論文目錄摘要……………………………………………………………………………IABSTRACT………………………………………………………………………II一、引言…………………………………………………………………………1(一)研究背景及意義……………………………………………………………11.研究背景…………………………………………………………………………12.國(guó)內(nèi)外研究現(xiàn)