A汽车销售公司纳税筹划整体目标及方案设计(硕士)

A汽车销售公司纳税筹划整体目标及方案设计(硕士)(论文38000字)
摘  要
目前，汽车相关行业在国内已经成为国民经济的支柱性产业之一，汽车销售行业作为汽车相关行业与市场对接的接口，承担着将商品推向市场的重要责任。汽车销售企业效益的好坏直接关系着汽车产业链的发展速度。但是，由于汽车销售企业往往只注重产品销售业绩而忽视了纳税筹划，所以多数汽车销售企业没有明确的纳税筹划方案，存在着严重的税务风险，导致偷税漏税行为时有发生。企业财务人员对税务机关疲于应付，且经济上承受着很多不必要的损失。
本文首先总结回顾了国内外对于纳税筹划的研究成果。然后，介绍了汽车销售行业目前的现状，对该行业涉税情况进行分析，了解行业平均税负水平，并对行业内存在的一些具有共性的涉税风险进行了分析及防范。以A汽车销售公司为研究对象，对该公司各环节的涉税现状进行分析，并将公司目前增值税和企业所得税的税负率与行业平均税负率对比，找到公司目前经营中存在的涉税问题及涉税风险。明确减轻税收负担、降低涉税风险、提升资金的时间价值、扩大企业经济利润及提高维权意识的纳税筹划目标，在此基础上通过顺应税收政策导向、运用适当的会计核算方法、分解税基降低税率及延缓纳税时间等方法设计了企业纳税筹划方案。达到了减少企业税负，增加企业收益，降低企业纳税风险的目的。同时希望将案例企业纳税筹划的经验推广到其他汽车销售企业，为汽车销售行业健康快速的发展奠定基础。

关键词：汽车销售行业；纳税筹划；税务风险；税收优惠；

Abstract
At present, the automobile related industry has become a pillar industry of the national economy in China. As an interface between the automobile related industry and the market, the automobile sales industry has an important responsibility to push the commodities to the market. The benefit of the automobile sales enterprise is directly related to the speed of the development of the automobile industry chain. However, because automobile sales enterprises only focus on product sales performance and neglect tax planning, most car sales enterprises don't have clear tax planning programs, and there are serious tax risks, resulting in tax evasion and tax evasion. The financial personnel of the enterprise are tired of the tax authorities and bear a lot of unnecessary losses in the economy.
This paper first summarizes the research results of tax planning at home and abroad. Then, it introduces the current status of the automobile sales industry, analyzes the tax related situation in the industry, understands the average tax burden level of the industry, and analyzes some common tax risks existing in the industry, and analyzes and guards against them. The A car sales company as the research object, the tax status of each section of it is analyzed, and the current tax rate and industry value-added tax and corporate income tax, the average tax rate comparison, find the existing companies currently operating in the tax and tax risk. Clear to reduce the tax burden, reduce the tax risk, improve the time value of capital and expand the profit of enterprise and enhance awareness of rights of the target of tax planning, on the basis of the response to the tax policy guidance, using the accounting method, the appropriate tax base to reduce the tax rate and tax deferred decomposition time method design of enterprise tax planning. It has achieved the aim of reducing the tax burden of enterprises, increasing the income of enterprises and reducing the risk of tax payment. At the same time, we hope to extend the experience of the case enterprise tax planning to other automobile sales enterprises, and lay the foundation for the healthy and rapid development of the auto sales industry.

Key words: automobile sales industry, tax planning, tax risk, tax preference,

目 录
摘  要    I
Abstract    II
第一章  绪 论    1
1.1 研究背景    1
1.2 研究目的与意义    1
1.2.1 研究目的    1
1.2.2 研究意义    2
1.3 国内外研究现状    3
1.3.1 国外研究现状    3
1.3.2 国内研究现状    4
1.4 研究内容与研究方法    6
1.4.1 研究内容    6
1.4.2 研究方法    6
第二章 汽车销售行业基本情况    8
2.1 汽车销售企业经营模式    8
2.2 汽车销售企业涉税分析    9
2.2.1 汽车销售企业涉税种类分析    9
2.2.2 汽车销售行业增值税税负分析    13
2.2.3 汽车销售行业企业所得税税负分析    15
2.3 汽车销售行业涉税风险分析及防范    15
2.3.1 汽车销售行业涉税风险分析    15
2.3.2 汽车销售行业涉税风险防范    16
2.4 本章小结    17
第三章 A汽车销售公司整体税负分析    18
3.1 A汽车销售公司简介    18
3.2 A汽车销售公司涉税现状    19
3.2.1 商品采购环节的涉税现状    19
3.2.2 商品销售环节的涉税现状    20
3.2.3 企业其他涉税现状    20
3.3 A汽车销售公司各税种税负分析    21
3.3.1 增值税税负分析    22
3.3.2 企业所得税税负分析    22
3.3.3 其他税种税负分析    23
3.4 A汽车销售公司涉税问题分析    25
3.4.1 增值税涉税问题分析    25
3.4.2 企业所得税涉税问题分析    26
3.4.3 其他税种涉税问题分析    26
3.5 本章小结    27
第四章 A汽车销售公司纳税筹划整体目标及方案设计    28
4.1 A汽车销售公司纳税筹划目标及思路    28
4.1.1 A汽车销售公司纳税筹划目标    28
4.1.2 A汽车销售公司纳税筹划原则    29
4.1.3 A汽车销售公司纳税筹划的基本思路    30
4.2 A汽车销售公司纳税筹划方案    31
4.2.1 增值税纳税筹划方案    31
4.2.2 企业所得税纳税筹划方案    32
4.2.3 其他税种纳税筹划方案    36
4.3 公司纳税筹划保障措施    37
4.4 本章小结    38
结  论    39
参考文献    40