文档介绍：首都经济贸易大学
博士学位论文
基于增值税转型的企业税收筹划问题研究
姓名:刘冬婧
申请学位级别:博士
专业:@
指导教师:许江波
20090301
首都经济贸易大学硕士学位论文基于增值税转型的企业税收筹划问题研究
提要
企业税收筹划是在不违反现有法律法规的基础上为减轻税收负担所开展的税收
筹措与规划也是提升企业综合竞争力的有效手段增值税作为我国第一大税种在
我国税收收入和工商企业所上缴的税款中占有较大比重所以对增值税的合理筹划
十分必要依法缴纳增值税虽然是每个纳税人应尽的义务但不可否认企业依法纳
税并不等同于要多交税款通过合理的增值税纳税筹划使企业价值获得最大的增长
这是处于市场竞争中的所有企业都面临的问题也是本文所要研究的内容
年月日我国全面推行消费型增值税随着增值税制度的改革企业
原有的纳税筹划基础被动摇纳税筹划方案和策略必然面临调整本文从企业增值税
转型入手通过对生产型和消费型增值税的比较采用逻辑研究的方法归纳出增值
税改革对企业纳税筹划的影响通过案例分析来探讨转型后增值税纳税筹划的思路
用辩证的理论和视角对企业增值税纳税筹划进行全面分析
本文首先是对转型前后不同的增值税类型进行比较确定适合消费型增值税纳税
筹划的关键切入点为企业实际进行纳税筹划奠定理论基础其次通过理论和实际
相联系对增值税改革后的具体筹划思路进行分析特别是针对购进固定资产进项抵
扣小规模纳税人征收率调整和税收优惠政策等变化对企业增值税纳税筹划方案进
行了透析

主题词税收筹划增值税转型增值税纳税筹划
I
首都经济贸易大学硕士学位论文基于增值税转型的企业税收筹划问题研究
Abstract
Business tax planning, without violating existing laws and regulations on the basis, in
order to reduce the tax burden carried by the tax financing and planning, but also enhance
the petitiveness of enterprises an effective means. As China's largest
value-added tax in the country's tax revenue and the tax paid by business enterprises in the
account for a large proportion, therefore, reasonable to the value-added tax planning is
necessary. Payment of value-added tax in accordance with law, although the obligation of
every taxpayer, but can not be denied, corporate law, paying taxes is not the same to pay
more taxes, through a rational value-added tax planning, so that the greatest growth in
enterprise value, which is in the petition in all of the problems faced by
enterprises, but also to study the contents of this paper.
January 1, 2009, China's full implementation of consumption-based value-added tax,
with the value-added tax system reform, corporate tax planning in the original foundation
is shaken, tax planning programs and strategies to face adjustment. This value-added tax
starting from the enterprise, through the production and consumption-type VAT