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MBA硕士毕业论文_新技术企业RR公司税收筹划研究PDF

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在当下全球一体化的时代,国与国之间科学技术的竞争越来越激烈,想要 提升一个国家的经济水平,综合国力,发展高新技术产业是唯一的出路。我国 向来重视高新技术产业的发展,这几年国务院又提出来“大众创业、万众创 新”的口号,并且在去年的中美贸易摩擦中,美国将我国多个高新技术企业纳 入出口管制实体清单,对我国高新技术产业造成了重大的打击,为了促进高新 技术企业的发展,国家配套出台了一系列的税收优惠政策。高新技术企业作为 科技创新的核心,作为推动国家经济建设的重要动力,应该把握好机遇,及时 了解税收优惠政策,进行合理的税收筹划,进一步提升企业的核心竞争力。 基于以上的原因,本文以RR企业为课题研究实例,对高新技术企业的税 务筹划进行了仔细全面的分析。本文的行文结构主要分为四大板块。第一部分 主要对课题研究背景和意义进行了简单概括,并对国内外的研究现状进行了分 析归纳,最后对研究的方向和方法进行了介绍和总结,同时也讲述了纳税筹划 有关原则和分类。第二部分主要介绍了有关高新技术企业的理论,其中包括高 新技术企业的概念,高新技术企业的界定准则,高新技术企业具有的特点,并 对高新技术企业开展税务筹划的必要性和可行性进行了严谨的论证。第三部分 以RR公司为案例,分析了RR公司在研发、销售、采购等环节的纳税筹划,其 中研发环节主要包括涉及研发费用、员工个人所得税的筹划,销售环节主要包 括涉及赠送业务、技术转让等税务筹划,采购环节主要针对供应商的选择、固 定资产的采购进行了分析。第四部分对高新技术企业在税务筹划过程中的遇到 的问题提出建议并提出纳税风险的防范。 本文的创新的之处在于:将国家出台的各项税收优惠政策与高新技术企业 RR公司的各项业务充分结合,将税收优惠政策深入到业务的细节之中,不泛泛 而谈。将税收优惠政策普及到从采购到研发到销售的一条完成的产业链上,让 高新技术企业在各个业务环节中都能充分享受到税收优惠政策。本文的应用启 示在于:RR公司在努力提升科技研发水平的同时,还应该强化公司内部的管理 能力,重视公司的税收筹划工作,将纳税筹划的意识渗入到公司经营的每一个 环节,在做好风险控制的前提下,为公司带来更多的收益,促进公司的发展。 关键词:高新技术企业 企业税负 税收政策 税务筹划 II Abstract In the current era of global integration, the competition in science and technology between countries is becoming more and more fierce. It is the only way to improve a country ’s economic level, integrate national strength, and develop high- tech industries. China has always attached great importance to the development of high-tech industries. In recent years, the State Council has put forward the slogan "Public Entrepreneurship and Innovation", and in the Sino-US trade friction last year, the United States included many high-tech enterprises in China into the list of export control entities. It has caused a major blow to China's high-tech industry. For the sake of the development of high-tech enterprises, the state has issued a series of preferential tax policies. High-tech enterprises, as the core of scientific and technological innovation and as an important driving force to promote national economic construction, should seize the opportunity, timely understand tax preferential policies, conduct reasonable tax planning, and further enhance the core competitiveness. In view of above reasons, this article takes RR company as a case study object and gradually develops research on tax planning of high-tech enterprises. The writing structure of this article is mainly divided into four sections. The first part briefly summarizes the research background and significance of the subject, and analyzes and summarizes the research status at home and abroad,and also describes the relevant principles and classification of tax planning. The second part mainly introduces the theories about high-tech enterprises, including the concept of high-tech enterprises, the identification standards of high-tech enterprises, the characteristics of high-tech enterprises and the demonstration of the necessity and feasibility of tax planning for high-tech enterprises. The third part takes the RR company as an example, analyzes the tax planning of the RR company in research and development, sales, procurement and other links. Among them, the research and development link mainly includes the planning of research and development expenses and employee personal income tax, and the sales link mainly includes the gift business and technology transfer. In the tax planning, the procurement link mainly analyzed the III selection of suppliers and the purchase of fixed assets. The fourth part puts forward suggestions on the problems encountered by high-tech enterprises in the tax planning process and puts forward the prevention of tax risks. The innovation of this article is to fully integrate the various preferential tax policies issued by the state with the various businesses of the high-tech enterprise RR company, and deepen the preferential tax policies into the details of the business, not to talk about it in general. Popularize tax preferential policies to a completed industrial chain from procurement to research and development to sales, so that high- tech enterprises can fully enjoy tax preferential policies in all business links. The application enlightenment of this article is that while RR company strives to improve the level of scientific and technological research and development, it should also strengthen the company's internal management capabilities, pay attention to the company's tax planning work, and infiltrate the tax planning awareness into every aspect of the company's operation Under the premise of risk control, it will bring more benefits to the company and promote its development. Key words: high-tech enterprises, corporate tax burden, tax policy, tax planning IV 目录 第一章 绪论 ........................................... 1 第一节 研究背景和研究意义 ................................... 1 一 研究背景 ..................................................... 1 二 研究意义 ..................................................... 2 第二节 国内外纳税筹划研究状况 ............................... 2 一 国内研究综述 ................................................. 3 二 国外研究综述 ................................................. 4 第三节 研究思路和研究方法 ................................... 5 一 研究思路 ..................................................... 5 二 研究方法 ..................................................... 6 第二章 纳税筹划和高新技术企业的相关理论和概念 ......... 6 第一节 纳税筹划的原则 ....................................... 6 一 合法性原则 ................................................... 6 二 综合性原则 ................................................... 6 三 财务收益最大化原则 ........................................... 7 四 风险最小化原则 ............................................... 7 第二节 高新技术企业的概念及认定标准 ......................... 8 一高新技术企业的概念 ............................................ 8 二高新技术企业的认定标准 ........................................ 8 第三节 高新技术企业的特点 ................................... 9 一 资本的投入高 ................................................. 9 二 经营的风险高 ................................................ 10 三 收益的回报高 ................................................ 10 四 竞争的强度高 ................................................ 11 五 知识的含量高 ................................................ 11 第四节 高新技术企业纳税筹划的必要性与可行性 ................ 12 一 税收筹划对于政府宏观调控的必要性 ............................ 12 V 二 税收筹划对于企业财务管理的必要性 ............................ 12 三 高新技术企业纳税筹划的可行性 ................................ 13 第三章 高新技术企业RR公司财税状况 ................... 16 第一节 高新技术企业RR公司简介 ............................. 16 第二节 高新技术企业RR公司财务状况 ......................... 17 一 RR公司收入变动分析 ......................................... 17 二 RR公司收入板块分析 ......................................... 17 三 RR公司收入质量分析 ......................................... 19 第三节 高新技术企业RR公司涉税状况 ......................... 19 一 RR公司涉税种类 ............................................. 19 二RR公司涉及税收优惠政策 ...............