摘要
税款是企业生产经营中一项重要的支出,在市场竞争环境越来越激烈的情况下,企业通过优化组织结构、提高核算水平、争取优惠政策等手段进行纳税筹划来降低成本、提高财务管理水平、提高企业综合实力的意愿也越来越迫切。尤其对于煤炭行业而言’在市场买卖双方地位急速变换过程中,煤炭企业面临相当大的生存竞争压力和可持续发展压力,降低综合成本、提高产品市场竞争力、提高抗风险能力已经成为当前煤炭企业亟待解决的现实问题。而纳税筹划是企业提高财务管理水平、增强市场竞争力和风险抵御能力、实现能源行业可持续发展的一项有力手段。
本文在全面分析研究纳税筹划的背景、意义和目的基础上,指出纳税筹划对企业,尤其对煤炭企业的必要性,在现有研究成果的基础上,对纳税筹划相关理论进行了阐述。本文以宁夏A煤业公司为例,分剔从基本情况、经营情况、财务情况和纳税情况四个方面对企业现状进行分析,以增值税、企业所得税和资源税和其他税种,分析新税制对煤炭企业的影响,结合宁夏A煤业公司具体的应税行为,进行针对性较强的纳税筹划,总结不同税种和不同涉税环节的纳税筹划策略,通过对企业实际节省税负的计算,得出每项筹划策略获得的节税收益,为煤炭企业提高财务管理水平、降低综合成本提供有益参考。
关键字:纳税筹划,财务管理,煤炭企业
Abstract
Tax is an important expense of flie production and operation. In the condition of increasingly marketcompetition fierce, the willingness is becoming urgent, which companies mean to reduce costs,improve financial management level and the overall strength of enterprises by tax planning, such asoptimizing the organizational structure, improving the level of accounting and striving for thepreferential policy. Especially for the coal industry, the market position of buyers and sellers hasconverted rapid,and the coal companies face considerable competitive pressure for survival andsustainable development pressure, so reducing overall costs,improving market competitiveness andimproving the ability to resist risks have become the practical problems that coal enterprises need tosolve. Tax planning is becoming a powerful means to achieve sustainable development in the energysector by improving financial management, enhancing market competitiveness and risk resistancecapability. Based on comprehensive analysis of tax planning background, meaning and purpose, thispaper states tax planning for businesses,especially the need for coal enterprises, describes tax planningon the basis of existing r^earch on the theory.
For example of Ningxia A Coal Company, this paper analyze present situation, such as from diebasic conditions, operating conditions, financial situation and the tax situation. It analyzes the impact ofnew tax on coal companies from value added tax, corporate income tax; resources tax and other taxes. Acombination of Ningxia A Coal Company specific taxable activities carried out highly targeted taxplanning analysis, it summarizes the different types of taxes and various tax-related aspects of taxplanning strategies, calculates the actual savings of die plan income tax saving, provides usefulreference for coal enterprises to reduce overall costs and improve financial management.
Key words: Tax planning,financial management, coal enterprises
目录
第一章绪论
1.1论文选题的背景、意义和目的
1.2国内外文献综述
1.3研究方法及论文框架
1.4论文研究范围界定
第二章纳税筹划相关理论
2.1纳税筹划的概念
2. 2纳税筹划的原则
2.3纳税筹划的风险及防范
第三章宁夏A煤业公司现状分析
3.1企业的基本情况
3.2企业的经营情况
3.3企业的财务情况
3.4企业的纳税情况
第四章宁夏A煤业公司纳税筹划分析
4.1增值税纳税筹划分析
4.2企业所得税纳税筹划分析
4.3资源税纳税筹划分析
4.4其他税种纳税筹划分析
第五章小结
参考文献
