税收筹划研究论文一稿.doc

海航公司税收筹划研究 学 院: 经管学院 专业班级：会计1201 姓 名：杨志成 学 号：120190121 指导老师：李鹏 摘 要 税收筹划是指纳税人为达到增加企业可支配收入或延期纳税和降低涉税风险的目的，在国家法律及税收法规允许的范围内，对企业的投资、理财、经营、交易等活动事先进行安排的过程。随着国内航空运输业的快速发展，行业的整体实力增强，但所面临的税负问题也日益突出，税收成本相对于其他国家要高，行业整体竞争力下降。由于以“营改增”为主的税制改革的推行，行业整体税负水平下降，但增值税税收负担加重，航空运输业正在进入一个漫长的调整期。在当今这个竞争日益激烈的社会，为了航空运输业的可持续发展，我们首先要做的就是控制好税收成本，从而降低企业成本，使得企业在行业竞争中保持优势。因此，航空运输企业更应该关注税收筹划的研究。 本文主要阐述了税收筹划的相关理论，并结合海南航空股份有限公司案例，对公司的税收筹划进行分析，发现企业在税收筹划方面存在的问题，提出改进企业税收筹划的措施。 关键词：海南航空；税收筹划；营改增；税制改革 Hainan airline company tax planning study Abstract Tax planning is refers to the taxpayer in order to increase their disposable income or tax deferral and reduce tax risk, within the scope permitted by the state laws and tax laws, to the enterprise investment, financing, management, transaction and other activities in advance to arrange the process. With the rapid development of the domestic air transport industry, the overall strength of the industry become strong, however, the tax burden has become increasingly prominent, tax costs are higher than in other countries, decline in the overall competitiveness of the industry. Due to the implementation of the reform of tax system based on Business tax reform VAT, industry overall tax burden level decline, but the increase in the value added tax burden, air transport industry is entering a long period of adjustment. In todays increasingly competitive society, for the sustainable development of the air transport industry, the first thing we need to do is to control the cost of taxes, so as to reduce the cost of enterprise, make the enterprise maintain the advantage in the industry competition. Therefore, air transport enterprises should pay more attention to the research of tax planning. This paper examines the theory of tax planning, and Hainan Airlines case, the analysis of companys tax planning, found problems in the tax planning of enterprises in th