中文摘要
稅務(wù)籌劃不同于避稅，更不是偷稅、逃稅和騙稅。稅務(wù)籌劃是企業(yè)在政府的
稅收政策導(dǎo)向下，利用國家賦予納稅人的稅收優(yōu)惠權(quán)利，在不違背國家法律法規(guī)，
不違背國家立法精神的前提下，對企業(yè)自身的涉稅活動進(jìn)行科學(xué)合理的安排，以
達(dá)到納稅最優(yōu)化即稅后收益極大化的目標(biāo)而采取的稅務(wù)決策行為。稅務(wù)籌劃是納
稅人納稅意識提高的必然結(jié)果和具體表現(xiàn)，是維護(hù)納稅人自身合法權(quán)益的重要組
成部分，是受國家法律鼓勵、提倡和保護(hù)的。合理的稅務(wù)籌劃對企業(yè)的經(jīng)營發(fā)展
有著重要的作用。
作為一名基層稅務(wù)工作者，筆者在對迅達(dá)集團(tuán)公司較長時間的稅務(wù)管理工作
中，發(fā)現(xiàn)該公司在納稅管理方面存在著重大的缺陷和問題，認(rèn)為有必要以該公司
為對象進(jìn)行稅務(wù)籌劃實務(wù)研究，期望為該公司進(jìn)行稅務(wù)籌劃實務(wù)操作提供一些借
鑒。
本文遵循提出問題、分析問題、解決問題的邏輯思路，考察了迅達(dá)集團(tuán)公司
稅務(wù)籌劃方面的現(xiàn)狀，剖析了該公司在涉稅管理上存在的問題，運(yùn)用先進(jìn)的稅務(wù)
籌劃理論，從組織形式、生產(chǎn)經(jīng)營、財務(wù)管理、人力資源管理四個方面，對該企
業(yè)的涉稅事務(wù)進(jìn)行了全面的籌劃，并在此基礎(chǔ)上提出了調(diào)整組織機(jī)構(gòu)、做好財務(wù)
工作、規(guī)范生產(chǎn)經(jīng)營、重視人力資源成本等具體工作措施，對比企業(yè)實施稅務(wù)籌
劃前后的整體稅負(fù)情況，認(rèn)為達(dá)到了研究的預(yù)期效果。
關(guān)鍵詞:稅務(wù)籌劃;納稅;分析
一迅達(dá)集團(tuán)公司涉稅現(xiàn)狀·························································...……1
(一)迅達(dá)集團(tuán)公司生產(chǎn)經(jīng)營概況·············································……1
(二)公司涉及的主要稅種及稅率·············································……2
(三)近三年集團(tuán)公司稅款解繳情況··········································……4
二、集團(tuán)公司涉稅方面存在的問題···················································……6
(一)納稅觀念落后·······························································……6
(二)缺乏整體籌劃···························································....……7
(三)財務(wù)人員綜合素質(zhì)較低···················································……7
三、迅達(dá)集團(tuán)公司的稅務(wù)籌劃·························································……8
(一)組織形式?jīng)Q策方面的稅務(wù)籌劃··········································……9
(二)生產(chǎn)經(jīng)營決策方面的稅務(wù)籌劃··········································……17
(三)財務(wù)管理決策方面的稅務(wù)籌劃··········································……23
(四)人力資源管理決策方面的稅務(wù)籌劃····································……27
四、迅達(dá)集團(tuán)公司稅務(wù)籌劃的實施················································……31
(一)調(diào)整組織機(jī)構(gòu)·······························································……31
(二)作好日常財務(wù)工作·························································……31
(三)規(guī)范生產(chǎn)經(jīng)營活動·························································……犯
(四)重視人力資源成本·························································……犯
五、實施的預(yù)期效果·······························································……33
參考文獻(xiàn)·················································································……35
后記·······················································································……36