AAA公司的税务筹划问题研究
AAA公司的税务筹划问题研究
摘 要
纳税筹划是指为了规避或减轻自身税负和缴纳费用，防范、减轻甚至化解纳税风险，以及使自身的合法权益得到保障而进行的一切筹谋、策划活动。市场经济的主要特征之一就是竞争，AAA公司要在激烈的市场竞争中立于不败之地，必须对其生产经营进行全方位、多层次的运筹。AAA公司具有自身独立的的经济利益，具有法定的权利和义务，以最小的投入获得最大收益是AAA公司生产经营的直接动机和最终目的，成本的高低直接影响公司的利润，而影响生产经营成本高低的因素有多个，税收是其中非常重要的因素。AAA公司要想通过安排自己的涉税活动来规避或减轻自身税负，采取措施以防范和化解纳税风险，这就需要进行税务筹划。
本文主要是通过对AAA公司所缴纳的增值税、所得税、营业税来进行税务筹划，运用增值税发票、就低税率法、转让定价法、固定资产折旧法、筹资法等研究方法，并通过案例来说明AAA公司是怎样进行税务筹划的。企业通过开展税务筹划，可以熟悉和掌握与本企业经营管理相关的税收法规，从而最大可能地减小税收风险，最大可能地获取税后利益。税务筹划的合法性、超前性、综合性、目的性等特征，恰恰能够满足企业在经营决策方面的需求。通过企业税务筹划过程，能够有效地提高企业财务管理水平，促进精打细算经营，增强投资、经营、理财的预测、决策能力和提高决策的准确度，从而全面提高企业的经营管理水平和经济效益。运用税务筹划所节约的税款支付是直接增加企业净收益的有效途径，与降低其他经营成本具有同等重要的经济意义。
关键词：税务筹划 市场经济 利润最大化 经营决策
ABSTRACT
The tax payment preparation is refers in order to dodge or reduces own tax burden and the payment expense, the guard, reduces it to the melt tax payment risk, as well as enable own legitimate rights and interests to obtain all plans, plan which the safeguard carries on. One of market economy main characteristics is the competition, the AAA company must be in an impregnable position in the intense market competition, must carry on, the multi-level operations omni-directionally to its production management. The AAA company has own independent economic interest, has the legal right and the duty, obtains the greatest income by the smallest investment is the AAA company produces the management the direct motive and the final goal, the cost height direct influence company's profit, but affects the production cost of operation height the factor to have many, the tax revenue is extremely important factor. The AAA company must want through to arrange own to ford the tax activity to dodge or to reduce own tax burden, takes the measure to guard against and the melt tax payment risk, this needs to carry on the tax affairs to prepare.
This article mainly is through the increment duty, the income tax, the business tax which pays to the AAA company carries on the tax affairs to prepare, utilization research techniques and so on increment duty receipt, on low tax rate law, transfer fixed price law, fixed asset depreciation law, fund raising law, and through the case explained how the AAA company is does carry on the tax affairs to prepare. The enterprise through launches the tax affairs to prepare, may be familiar with and grasping with this enterprise management and operation related tax revenue laws and regulations, thus most greatly possibly reduces the tax revenue risk, after most greatly possibly gains the tax the benefit. The tax affairs prepare characteristics and so on validity, advancing, comprehensive nature, sense of purpose, can satisfy the enterprise exactly in the management decision-making aspect demand. Prepares the process through the enterprise tax affairs, can raise the enterprise financial control level effectively, the promotion careful planning management, the forecast, decision power which the enhancement investment, the management, manages finances and enhances policy-making the accuracy, thus enhances the enterprise comprehensively the management and operation level and the economic efficiency. Prepares the tax money payment using the tax affairs which saves is the direct increase enterprise net income effective way, with reduces other cost of operation to have the equally important economical significance.
Key word : Tax affairs preparation Market economy Profit maximization Management decision-making
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