摘 要。
汽车行业作为我国重点扶持的产业之一，在我国国民经济中起着重要的调节经济的拉动作用。随着其利润的提升，合理的税务筹划能够帮助汽车企业拥有更好的资本流动，有助于其投资经营。而 DF 汽车股份有限公司一直是我国规模巨大的汽车制造公司之一，同时，它也是国内第一家在香港上市并进行融资的汽车制造公司，在中国国内的汽车市场上具有重要地位。因此，选取 DF 汽车股份有限公司为研究对象，对其进行相应的税务筹划研究。
这里，其主要内容包括三个部分：第一部分主要是对 DF 汽车股份有限公司基本情况的介绍，根据从该公司 2012 年年报中查到的财务指标及纳税情况，运用实际税率法来进行相应的税负水平分析，得出该公司税负水平过重，存在较大的纳税空间的结论。第二部分主要是根据 DF 汽车股份有限公司的实际情况进行相应的税务筹划的案例分析。首先是对增值税的税务筹划方案，包括供货企业身份选择，销售行为的税务筹划以及销售汽车运费的税务筹划。其次是对消费税的税务筹划方案，包括成立销售分公司的税务筹划和购买零部件阶段的税务筹划。最后是对企业所得税的税务筹划方案，包括购买软件设备的税务筹划，固定资产购置与折旧的税务筹划，缩小税基的税务筹划以及投资抵免的税务筹划。第三部分主要是对 DF 汽车股份有限公司在税务筹划过程中应当注意的问题的总结。主要包括以下几个方面：增值税税务筹划中定价应注意的问题，消费税税务筹划中选取供货商应注意的问题，企业所得税筹划中销售行为选择应注意的问题以及其他应注意的问题。
关键词： 汽车公司 税务筹划 效果分析。
ABSTRACT.
Auto industry as one of the important industry in our country, it plays an importantrole in regulating economic in our country national economy. During its profit hasincreased, reasonable tax planning can help the car companies have better liquidity, helpits investment management. And DF Motor Company Limited always been one of thelarge automobile manufacturing companies in China, at the same time, it is the firstdomestic car manufacturing companies listed in Hong Kong and financing, has theimportant status in the Chinese domestic automobile market. Therefore, choosing the DFMotor Company Limited as the research object, and carries it on the corresponding taxplanning research.
Here, the main contents include three parts: the first part mainly introduce the basiccondition of DF Motor Company Limited, according from the company annual report in2012 to check the financial index and the tax situation, using the method of effective taxrate for the corresponding tax burden level analysis, it is concluded that the company hasthe heavy tax burden level, at the same time, the company exist larger tax space.Thesecond part is mainly based on the fact of DF Motor Company Limited, and then makethe corresponding tax planning analysis. In the first place, it make the tax planningscheme of added-value tax, including business identity choice, supply sales tax planning,and sales of freight car tax planning. And then, it make the tax planning scheme ofconsumption tax, including set up sales branch of tax planning and purchase componentsphase of tax planning. In the end , it make the tax planning scheme of The enterpriseincome tax tax, including the purchase tax preparation software equipment, fixed assetsacquisition and depreciation tax preparation, narrow the tax base of tax planning andinvestment credit of tax planning. The third part is mainly about the problems of DFMotor Company Limited that should be paid attention in the process of tax planning.
Mainly it includes the following aspects: the problems of the added-value tax planningshould pay attention to the price , the problems of excise tax planning should payattention to the select suppliers, the enterprise income tax in the works that should bepaid attention to sales behavior choice and other problems that should be paid attention.
Key Words:Motor company Tax planning Effect analysis
目 录
摘要……I
ABSTRACT……II
绪论…… 1
1 DF 汽车股份有限公司纳税现状…… 3
1.1 DF 汽车股份有限公司基本情况 …… 3
1.2 DF 汽车股份有限公司财务状况分析 …… 3
1.3 DF 汽车股份有限公司涉税情况分析 …… 4
1.3.1 纳税情况分析 …… 4
1.3.2 税负水平分析 …… 5
2 DF 汽车股份有限公司税务筹划方案设计…… 8
2.1 增值税税务筹划方案 …… 9
2.1.1 供货商身份选择的税务筹划 …… 9
2.1.2 销售行为的税务筹划 …… 10
2.1.3 销售汽车运费的税务筹划 ……11
2.2 消费税税务筹划方案 …… 11
2.2.1 成立销售分公司的税务筹划 ……11
2.2.2 购买零部件阶段的税务筹划 …… 12
2.3 企业所得税税务筹划方案 …… 13
2.3.1 购买软件设备的税务筹划 …… 13
2.3.2 固定资产购置与折旧的税务筹划 …… 15
2.3.3 缩小税基的税务筹划 …… 17
2.3.4 投资抵免的税务筹划 …… 18
3 DF 汽车股份有限公司税务筹划应注意的问题…… 22
3.1 增值税税务筹划中定价应注意的问题 …… 22
3.2 消费税税务筹划中选取供应商应注意的问题 …… 23
3.3 企业所得税筹划中销售行为选择应注意的问题 …… 23
3.4 DF 汽车股份有限公司筹划中其他应注意的问题 …… 24
结论…… 29
参考文献…… 31
致谢…… 33
