近几年来，我国增值税转型，企业所得税改革等重大税收制度的变化，对于
企业的影响是至关重要的，天舟文化作为民营图书策划发行企业，在这种政策背
景下，应当适时地以相关政策精神为指导原则，针对性地应用相关税收筹划的理
论与方法，积极主动地开展该项工作。天舟文化股份有限公司，作为本论文选取
的研究对象，本人将从影响其主要税收负担的税种分析入手，结合其实际经营情
况，利用针对性的、可行性高的税收筹手段，对其进行全面的税收筹划方案设计。
本论文详细论述了天舟文化税收筹划方案设计的目标、原则。首先，深入充
分地剖析了公司实际生产和运营过程中，通常情况下所及到的方针、以及，以法
律的调整为基础，深入分析了解各项重要的政策，从而以实际情况为依据，有效
的提出了适合天舟文娱企业的最佳筹划措施。以及对每一个的关键业务节点都
予以充分的考虑，对各个需要配合或协助的业务点也会予以明确的细化以便于配
合。希望本税收筹划方案可以为天舟文化扩大生产力的同时在合法的基础上减少
税收负担，实现企业合法利润的最大化，同时，对企业最近若干年的预计实施战
略给予帮助，同时，对于本行业内的其他相关的公司税收方面的筹划方案给以借
鉴。
关键词：税收筹划；天舟文化；财务管理
Abstract
Due to the impact of the economic system and some other reasons，tax planning
and development in China started relatively late，resulting in the actual business
activities in corporate tax planning not being done in place. For China's private book
industry，the industry's low barriers to entry also led to the various levels in the book
industry，private business，financial management and tax planning . Day Boat Culture
Co.，Ltd.，the only qualified private enterprise in total circulation in Hunan Province，
which has also become the largest private book distribution company planning, was
selected in this study.
This paper has done researches based on the China's enterprise income tax law，
tax planning regulatory reform issue on the private library of the impact of corporate
background，combined with tax planning related to the theory and methods，and has
reached the conclusion that the books of private enterprises should change the tax
management planning and strategic thinking，as well as the premise of the initiative in
the legal the necessity to carry out tax planning and urgency. Day boat Culture Co.，
Ltd.，selected as the research object of this paper，the focus of this paper will be on the
affect the tax burden of the tax analysis，combining the actual operating conditions，
the use of targeted，feasible means to raise taxes high，its comprehensive tax planning
program design.
This paper discusses in details of the Day Boat Culture and tax planning
objectives，principles. In the real business of various laws and regulations involved in
the depth of dialysis，based on the culture development for Day Boat tax planning
program. Approval procedures for each program to be refined design and operational
details，description，and one of the key points given special attention to the tips. Hope
that this program can provide tax planning culture expand the productive days of the
boat while on a legal basis to reduce the tax burden on legitimate enterprises to
maximize profits，and expand the implementation of the strategy of exporting to help，
to change its management philosophy to provide tax planning guidance，and other
practitioners within the industry to provide relevant business tax planning program
builds.
Key Words: Tax planning; Tianzhou; Reasonable tax avoidance
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