浅析好猫卷烟材料有限责公司税收筹划-毕业论文.docx

西安外事学院本科毕业设计（论文） PAGE 2 PAGE 17 2014 届 本 科 毕 业 设 计（论 文） 浅析好猫卷烟材料有限责任公司税收筹划 Brief Discussion on the Tax Planning of Hao Mao LTD 学 院: 商学院 专业班级: 财务管理1003班 姓 名: 学 号: 100104040312 　 指导教师: 完成时间: 2014年3 二〇一四年三月 浅析好猫卷烟材料有限责任公司税收筹划 摘要 近些年我国税收一直保持高速增长态势，据国家税务总局网站消息，2012年，全国税收收入完成110740亿元，比2011年增长11.2%，增收11175亿元。远大于经济增长速度。这个庞大数字背后隐藏着纳税人的“痛苦指数”。因此，企业在不违背税法的前提下，进行合理的税收筹划，减轻税负，好猫卷烟材料有限责任公司也毫不例外。 本文先对税收筹划的基础理论进行了探讨；针对好猫卷烟材料有限责任公司案例，归纳了税收筹划的技术方法和目的。然后以好猫卷烟材料有限责任公司主要增值税﹑企业所得税计税依据和税收优惠政策分别进行筹划，且分析了企业进行税收筹划的过程，比较了税收筹划给企业带来的收益。从而使好猫卷烟材料有限责任公司的税负减轻，成本降低，更多的资金留在企业，使企业更好地发展，这对企业具有重要的意义。?因此，本文的研究对纳税人进行合理有效的税收筹划有一定的理论和实践指导意义，希望对企业在实践中开展税收筹划工作起到推波助澜的作用。 关键词：税收筹划；所得税；增值税 Thesis topic: Brief Discussion on the Tax Planning of Hao Mao LTD Major: Financial Management Name: Ye Rong Signature: Supervisor: Hou Baozhen Signature: ABSTRACT The taxation of our country is held the high-speed increase in last few year,It is new of network site according to the central of state tax administration, 2012year, National taxation took in and completed 110740hundred million yuans 110740 hundred million yuans, increased11. 2percent than in 2011, much collect hundred million yuans. Great to economical high speed.this massive numerals the taxpayer‵s “painful index”are hiding in behind. so enterprise is under the prerequisite not to violate tax law , and make the reasonable taxation and plan, lighten the tax and shoulder Brief Discussion on the Tax Planning of Hao Mao LTD without the least be an exception The this article carried on the treatise of probe first on the taxation planed; example is observed the Tax Planning of Hao Mao LTD , summed up method and purpose the taxation planed. than the Tax Planning of Hao Mao LTD Enterprise Income Tax﹑Value Added Tax basis of tax and preferential policy taxation carries on separately on its plan and plan, And analyzed the enterprise and make the pro