摘要

納稅籌劃是提高企業(yè)綜合實力的需要。在市場經(jīng)濟條件下，納稅籌劃對企業(yè)至關(guān)重要，國家稅收作為一項企業(yè)經(jīng)營附加成本，必然會越來越受到企業(yè)的重視。針對xx機電公司納稅籌劃問題簡述了本設(shè)計的研究背景、目的。概括了國內(nèi)外研究動態(tài)，對本設(shè)計的研究范圍進行了界定。在我國，增值稅和所得稅的納稅籌劃是我國的主體稅種，也是本次設(shè)計的主體部分?，F(xiàn)行的增值稅制度存在大量的企業(yè)優(yōu)惠，生產(chǎn)或銷售同一產(chǎn)品的企業(yè)相互之間增值稅稅負(fù)就可能不同，這樣稅收優(yōu)惠政策必然會驅(qū)使稅負(fù)重的企業(yè)進行增值稅的納稅籌劃，否則它們將無法與享受增值稅優(yōu)惠的企業(yè)進行公平競爭。在我國，所得稅的納稅籌劃，更是為企業(yè)所重視，這是因為企業(yè)所得稅不僅是我國的主體稅種，在企業(yè)的納稅活動中占有重要的地位，而且它的稅源大，稅負(fù)彈性也大。由于企業(yè)所得稅計稅依據(jù)為應(yīng)納稅所得額，稅法規(guī)定企業(yè)應(yīng)納稅所得額＝收入總額-允許扣除項目金額，具體計算過程又規(guī)定了復(fù)雜的納稅調(diào)增、納稅調(diào)減項目，因此，企業(yè)進行納稅籌劃的空間就更大了。
因此，本次設(shè)計根據(jù)稅收法規(guī)對應(yīng)稅收入、可扣除項目、應(yīng)稅利潤和應(yīng)稅財產(chǎn)進行確認(rèn)和計量，計算和繳納應(yīng)交稅金，編制納稅申報表來滿足稅務(wù)機關(guān)等利益主體對稅務(wù)信息的要求。并針對稅法和企業(yè)的發(fā)展計劃對稅金支出進行預(yù)測，對稅務(wù)活動進行合理籌劃，發(fā)揮盡可能使xx機電公司稅收負(fù)擔(dān)降到最低。

　關(guān)鍵詞　納稅籌劃　增值稅　所得稅

Abstract

Biological assets are not only the most important means of production for enterprises, but also the main component of agricultural assets. Therefore, how to recognize measure biological assets have tremendous influence to the reasonable disposition for agricultural resources .Focus on the accounting of boliogy assets pedigreestation of Baishan. Introduction .Sketch background, purpose and meaning in which this article studies, summing up the domestic and international research dynamic status, defining there search range of this article, establishing the research purpose of this article and research approach .In the measurement pattern and in the method choice, uses the mix the measurement pattern, to the biological assets calculation asked that divides into two stages, the initial confirmation stage and confirms the stage once more. Divide into regarding the initial confirmation stage to mature and the immature consumptive biological assets and the production biological assets calculation. In the calculation carries on the measurement first to the historical costs, cultivates in the process to carry on the measurement to the unearned increment part, then designed the idea which the mature biological assets accumulation amortized to raise, to biological assets end of the period valuation, thus computation birth property value. Made the specific stipulation to the enterpris internalcontrol,the biological assets duty separation control system has carried on the design, to quarantine and the guard handling system design, to the biological assets risk control design, facilitated in enterprise's management.

key words biological assets historical cost natural appreciation



目錄
摘要 I
Abstract II

第1章 企業(yè)概況 1
1.1企業(yè)簡介 1
1.2選題背景 1
1.3研究現(xiàn)狀 2
第2章 xx機電公司會計制度選擇設(shè)計 4
2.1 現(xiàn)金及現(xiàn)金等價物的確定標(biāo)準(zhǔn) 4
2.2應(yīng)收款項 4
2.3存貨 4
2.4長期投資 4
2.5固定資產(chǎn) 5
2.6在建工程 5
2.7無形資產(chǎn) 5
2.8借款費用 5
2.9預(yù)計負(fù)債 5
2.10收入確認(rèn)原則 5
2.11建造合同
2.12所得稅的會計處理方法 5
第3章 xx機電稅收籌劃制度設(shè)計 7
3.1會計科目設(shè)計 7
3.1.1增值稅會計科目 7
3.1.2所得稅會計科目 9
3.2會計憑證設(shè)計 9
3.3增值稅的納稅籌劃設(shè)計 10
3.3.1應(yīng)納稅額的確定 10
3.3.2進項稅額的核算 10
3.3.3銷項稅額的核算 13
3.3.4進項稅額轉(zhuǎn)出的核算 13
3.4所得稅的納稅籌劃設(shè)計 13
3.4.1應(yīng)交所得稅的核算 17
3.4.2預(yù)交所得稅的核算 17
3.4.3年終匯算清繳所得稅 20
3.4.4上年利潤調(diào)整的核算 21
結(jié)束語 22
致謝 23
參考文獻 24
附錄1
附錄2