本文从D油田重组改制的过程入手,详细阐述了其下属企业NY公司的自身组织结
构及法人变更的情况,进而对2009年至2011年合并纳税前后的情况,进行深入详细的
对比,并通过大量数据论证,说明了企业进行税收筹划的必要性和开展合并纳税所带来
的巨大收益。
文章共分为七个章节。第一章为绪论,介绍了研究的背景及选题的依据;第二章为
相关理论;第三章介绍了 NY公司的概况;第四和第五章介绍了 NY公司2009-2011年合
并前后的纳税情况;第六章为合并纳税后的节税收益分析;第七章为结论。
为了确保本文论点鲜明、论据真实,作者在撰写论文过程中作了深入细致的调研,
对相关数据作了有针对性的筛选和核对,尤其针对该企业进行合并纳税的收益动机、合
并纳税方式、合并纳税带来收益的原因及成效,既立足于该企业的实际,又结合相关理
论及个人观点进行论述论证。此文章对于石油企业进行合理的纳税筹划具有着较为积极
的借鉴意义和作用。
关键词:企业合并;纳税筹划;合并纳税;节税效益
Abstract
Based on the process of restructural reforms in D oilfield, this paper expounds the
changes in organizational structure and the alteration of legal person of NY company which is
the subordinate enterprise of D oilfield, and then this research papers do more comparison in
consolidated ratepaying before and after enterprise combination from 2009 to 2011.
There are a large amount of data to support the argument that it is necessary to do tax
planning and it brings huge benefits after consolidated ratepaying.
This paper has seven chapters.The first chapter is an introduction. Including the research
background and the reasons for choosing the topic.The second chapter elaborates the related
theories.The third chapter introduces the brief profile of NY company. The forth and fifth
chapter introduce the situation of tax paying in NY company before and after the enterprise
combination from 2009 to 2011. The sixth chapter elaborates the benefit analysis after
consolidated ratepaying. And the last chapter is the conclusion.
In order to ensure that the argument is clear-cut and authentic,the author has made a
detailed study and relevant data were filtered and checked,especially researched on the profit
motive, the manners of consolidated ratepaying, the reasons and effects of the benefit bought
by consolidated ratepaying.This paper demonstrates the facts from three aspects: the actual
situation of enterprise, related theory and personal views.As above, the research paper is
expected to provide reference and practical guidance for petroleum enterprises to carry
effective tax planning.
Keywords: enterprise combination; tax planning; consolidated ratepaying; benefits of
tax saving
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