导　　师： 陈海声

学科专业： 1251

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 随着2007年《企业会计准则》的实施，企业的会计核算发生了巨大的变化，但税收政策并不能适应经济发展的需求。但自2008年起，税法也因应经济的发展做出了调整。2008年《企业所得税法》的推出，使外商投资企业和民营企业的所得税待遇终于统一；2009年《增值税暂行条例》的调整，增值税转型让增值税的更贴近企业的实际生产经营需求；2011年的“营业税改征增值税”改革，把营业税纳入增值税链条管理，降低了社会的总体税负。税收政策的不断变化，对于企业来说是一种挑战也是一种机遇。税收政策具有经济发展的指向性作用，企业可以因应税收政策的变化重新规划企业发展方向和经营模式等。 在税收法律规章不断出台的基础上，税务机关的管理也向专业化趋势发展。税务部门按照各行业的特点制定相应的管理规范文件。管理规范文件具有特殊性和针对性，使测算的数据更贴近企业的实际经营，若企业出现不规范的财务行为，则会增加企业的税收风险。因此，企业应该从税收管理方面重新规范自身的财务管理，从财务管理角度降低企业的税收风险。 第一章绪论,阐述了研究背景、意义及本文的研究内容、研究方法。第二章介绍了A公司所属行业的发展历史、经营特点和所处税收环境，以及以面到点分析了A公司的经营现状及面临的战略转移的必要性。第三章是在前文分析的基础上，对A公司的现状做出适当的增值税税收筹划，降低企业增值税税负和获取更多的流动资金。第四章是关于A公司的企业所得税税收筹划，由成本筹划、费用筹划、减免税筹划构成，目的是降低A公司的税收风险。第五章主要是在分析企业经营现状的基础上，为企业下一步战略性转移做出政策支持。 A公司的所存在的财务税收问题，更多反映的是� With the implementation of the2007'accounting standards for business enterprises',great changes have taken place in the enterprise accounting, but tax policy can not meet theneeds of economic development. But since2008, the tax is due to economic development andmake the adjustment. Launched in2008'enterprise income tax law', so that enterprises withforeign investment and private enterprise income tax treatment and finally unified '; in2009,the Provisional Regulations on value added tax' adjustment, the transformation ofvalue-added tax to the VAT is closer to the actual production needs of enterprises; in2011the'business tax VAT reform,' the business tax into the VAT chain management, reduce theoverall tax burden of the society. Continuous changes in tax policy, for enterprises is achallenge but also an opportunity. The policy has the economic development of the directivityeffect, enterprises can respond to changes in tax policy of re planning the direction ofenterprise development and business model. On the basis of tax laws and regulations constantly introduced, the tax authoritymanagement to the professional development trend. The tax authorities in accordance with thecharacteristics of each industry to formulate corresponding management specification file.Management specification file has the particularity and pertinence, make the forecast datacloser to the actual operation of enterprises, if the enterprise's financial behavior was notstandardized, it would increase the enterprise tax risk. Therefore, the enterprise should reregulate financial management itself from the tax management, reduce the enterprise tax riskfrom the angle of financial management. The first chapter is the introduction, describes the research background, significance andthe research content, research methods. The second chapter introduces A company's industrydevelopment history, the characteristics of the management and the tax environment, as wellas the point analyzes the necessity of the transfer operation status of A company and

关 键 词： 废旧金属 税收环境 税务筹划

领　　域： [经济管理] [经济管理] [经济管理] [经济管理]