消費稅的稅收籌劃【開題報告+論文+外文及翻譯+文獻綜述+任務書】

摘要

    目前，國家頒布了諸多關(guān)于增值稅、營業(yè)稅和所得稅的優(yōu)惠政策，而關(guān)于消費稅的稅收優(yōu)惠政策卻較少。如何在有限的空間內(nèi)盡可能降低消費稅的納稅成本，對于增加企業(yè)營業(yè)利潤，實現(xiàn)其財務目標——企業(yè)價值最大化，具有重要的現(xiàn)實意義。從國內(nèi)外的研究現(xiàn)狀來，影響消費稅納稅籌劃的主要有三個方面因素：一是納稅人內(nèi)在需求；二是消費稅稅收籌劃空間；三是社會對消費稅稅收籌劃的法律認可程度。就我國的情況而言，主要存在的問題是企業(yè)注重短期行為，對消費稅稅收籌劃認識不足在傳統(tǒng)的經(jīng)濟體制下；其次就是無法真正認識稅收籌劃與避稅的根本區(qū)別；再就是對稅收籌劃進行片面理解，只注重局部的、某一具體步驟或環(huán)節(jié)的操作，而忽視了稅收籌劃要從企業(yè)整體利益出發(fā)，以獲得長期的、穩(wěn)定的最大節(jié)稅利益為目的。消費稅籌劃的發(fā)展對策主要是完善消費稅有關(guān)的法律法規(guī)，加強納稅宣傳，提高納稅意識，借鑒國外稅收籌劃的研究成果，結(jié)合我國稅法和經(jīng)濟環(huán)境，建立有中國特色的稅收籌劃理論體系。本文首先從消費稅的籌劃進行劃分著手，解說有關(guān)節(jié)稅技巧，具體以委托加工應稅消費品的納稅籌劃和相關(guān)案例進行分析，結(jié)尾部分論述的消費稅籌劃應注意的問題和采取措施。

關(guān)鍵詞：消費稅 納稅籌劃 劃分 節(jié)稅技巧

ABSTRACT

   At present, the government issued a lot about the value added tax, business tax and income tax preferential policies, and about the tax preferential tax policies for less. In the limited space to reduce consumption tax cost, to increase profits, realize its financial goals - the maximization of enterprise value, have important practical significance. The research status from domestic consumption tax planning, the influence to the three major factors: one is the inherent demand; the taxpayer Second is the consumption tax planning, Three is to excise tax planning of social acceptance legal. In case, the main problems existing in the short-term behavior, pay attention to is insufficient to excise tax planning in the traditional economic system. Secondly is not really know tax planning and the fundamental difference between the tax, For tax planning for namely, only one-sided understanding of local, a specific steps or link operation, and ignore the tax planning to enterprises from the overall interests, to achieve long-term, stable DaJie tax benefits for the purpose. Tax planning is the development countermeasures to improve the relevant tax laws and regulations, strengthen, improve the awareness to pay tax propaganda, foreign tax planning, in combination with the research achievements of tax and economic environment, the establishment of China's tax planning theory system. This paper from the consumption tax planning for relevant section to explain, divided by specific skills, tax taxable goods by processing the tax planning and related cases were analyzed, the tax planning 34.2 discusses problems that should be paid attention to and take measures.

Keywords: Consumption ；tax planning ；division ；tax skills
 

目   錄

中文摘要 I
英文摘要 II
引   言 1
一 消費稅稅收籌劃概論 2
（一）稅收籌劃的定義 2
（二）消費稅的定義 2
（三）對消費稅進行籌劃的劃分 2
1.納稅人的籌劃 2
2.計稅依據(jù)的籌劃 4
3.利用“臨界點籌劃”和稅收優(yōu)惠政策籌劃 4
4.納稅環(huán)節(jié)的稅收籌劃 5
5.兼營行為的稅收籌劃 5
二 消費稅稅收籌劃中存在的問題分析 7
（一）稅收籌劃沒有把握好“度” 7
（二）沒有在規(guī)定期限及地點納稅 7
（三）沒有認真填寫和保管好有關(guān)發(fā)票、憑證 7
（四）沒有考慮成本——效益原則 8
三 消費稅稅收籌劃的對策及建議 9
（一）適當擴大課稅范國 9
（二）適當調(diào)整消費稅的稅目稅率 9
（三）將消費稅的價內(nèi)稅改為價外稅 9
（四）對部分消費品的課稅實行生產(chǎn)、消費兩道環(huán)節(jié)征稅方法 9
四 案例分析 11
（一）委托加工業(yè)務的稅收籌劃技巧 11
1.籌劃原理 11
2.案例分析 11
3.結(jié)論與啟示 12
（二）通過企業(yè)合并，減輕消費稅  13
五 總結(jié) 15
參考文獻 16
致謝 17