I 摘要 当前宏观经济增速放缓、行业内竞争激烈的不利环境，使企业的发展面临一 定的阻力。国家自2016年5月1日起全面推行增值税“营改增”及其后颁布一 系列减税降费政策，都旨在为企业降低税负，提升企业经营活力。在此背景下， 企业的发展可谓是机遇与挑战并存。企业应把握政策改革机会，利用好税收筹划 这一有效手段，降低企业税收成本，减轻企业负担，助力企业发展。税收筹划不 仅能够直接降低企业税收成本及税收风险，还能通过筹划过程中对企业各类活 动的安排，间接促进企业业务流程的优化、管理效率的提高。因此，税收筹划是 值得企业投入研究的课题，对其研究对于提高企业竞争力和促进企业健康发展 具有较为重要的实际意义。 本文以云南省一家具有代表性的企业集团JT集团为对象，主要运用文献研 究法、调查法和案例分析法对其进行增值税税收筹划的研究。首先，对博弈论、 契约理论、税收效应理论及有效税收筹划理论等基础理论，增值税相关的法律法 规及税收筹划方法等进行了研究，奠定理论基础；其次，对JT集团经营状况、 纳税状况、增值税税收管理现状及存在问题进行了分析，发现集团需要降低生产 经营成本以及集团每年缴纳税金较多，增值税纳税额在其中占比最大的事实。为 控制集团的税收成本，有必要进行增值税税收筹划。最后，立足于集团整体角度， 为JT集团进行增值税税收筹划方案的设计。 通过研究，为JT集团设计了组织结构、内部资金拆借业务、内部关联交易、 建立自给供应链、EPC模式下合同管理等五个方面的增值税税收筹划方案。由筹 划方案的测算结果及筹划过程可得出结论，合理的税收筹划不仅能够减轻集团 的税负，还有助于降低集团的管理成本。此外，为保障增值税税收筹划方案的顺 利实施，提出了增强管理层的税收筹划意识，建立增值税信息管理系统，加强增 值税税收筹划风险管理，设立税收管理部门并组建人才队伍，强化集团各部门之 间的沟通与配合，增进与税务机关的沟通交流等六方面的措施。也是对集团全面 推开税收筹划工作提出的建议。 希望通过本次对JT集团增值税税收筹划的研究，能够促进集团税收筹划工 摘要 II 作的开展，提高集团税收管理水平，优化集团业务流程，增强集团经营活力，对 推动集团高质量持续健康发展起到一定的积极作用。 关键词：JT集团；增值税；税收筹划 Abstract III Abstract At present, the macro-economic growth rate is slowing down and the industry competition is fierce, which makes the development of enterprises face certain resistance. Since May 1, 2016, the state has comprehensively implemented the VAT "replacing the business tax with a value-added tax" and issued a series of tax reduction and fee reduction policies, all aimed at reducing the tax burden on enterprises and enhancing their operation vitality. In this context, the development of enterprises can be said to be opportunities and challenges coexist. Enterprises should grasp the opportunity of policy reform, make good use of the effective means of tax planning, reduce the tax cost of enterprises, reduce the burden of enterprises, and help their development. Tax planning can not only directly reduce the tax costs and tax risks of enterprises, but also indirectly promote the optimization of business processes and the improvement of management efficiency of enterprises through the arrangement of various activities in the planning process. Therefore, tax planning is a subject worthy of research by enterprises, and it is of great practical significance to improve their competitiveness and promote their healthy development. This paper takes JT group, a representative enterprise group in Yunnan Province, as the object, and mainly uses literature research, investigation and case analysis to study its VAT tax planning. Firstly, the basic theories such as game theory, contract theory, tax effect theory and effective tax planning theory, laws and regulations related to value-added tax and tax planning methods are studied to lay a theoretical basis. Secondly, it analyzes JT group's operating status, tax payment status, status quo of VAT tax management and existing problems, and finds that the group needs to reduce production and operating costs and the group pays more taxes every year, and the VAT tax accounts for the largest proportion. In order to control the group's tax cost, it is necessary to conduct VAT tax planning. Finally, based on the overall perspective of the group, design the VAT tax planning scheme for JT group. Through the research, we designed the VAT tax planning plan for JT group in five aspects: organizational structure, internal fund lending, internal related transaction, Abstract IV establishment of self-supporting supply chain, and contract management under EPC mode. It can be concluded from the calculation results and the planning process that reasonable tax planning can not only reduce the tax burden of the group, but also help to reduce the management cost of the group. In addition, to ensure the smooth implementation of VAT tax planning scheme, is proposed to enhance the management of the tax planning consciousness, establish the VAT information management system, strengthen the VAT tax planning risk management, set up the tax administrative departments and a talent team, to strengthen the group communication and cooperation between departments, improve communication with the tax authority and so on six aspects of the measures. It is also a proposal for the group to fully promote the tax planning work. It is hoped that this study on the VAT tax planning of JT group can promote the tax planning work of the group, improve the tax management level of the group, optimize the business process of the group, enhance the group's operation vitality, and play a positive role in promoting the group's high-quality and sustainable development. Key words: JT group; Value added tax; Tax planning 目录 V 目录 摘要 ............................................................................................................ I Abstract .................................................................................................... III 第一章 引言 .............................................. 1 第一节 研究背景和意义 ............................................ 1 一、研究背景 ............................................................ 1 二、研究意义 ............................................................ 2 第二节 国内外研究现状 ............................................ 3 一、国外研究现状 ........................................................ 3 二、国内研究现状 ........................................................ 5 三、国内外研究现状评述 .................................................. 6 第三节 研究内容和方法 ............................................ 7 一、研究内容 ............................................................ 7 二、研究方法 ............................................................ 8 第二章 增值税及税收筹划的理论和方法 ...................... 9 第一节 基本概念 .................................................. 9 一、税收及增值税的基本概念 .............................................. 9 二、税收筹划的概念及特征 ............................................... 10 三、税收筹划的原则 ..................................................... 11 第二节 税收筹划相关理论 ......................................... 13 一、博弈论 ............................................................. 13 二、契约理论 ........................................................... 13 三、税收效应理论 ....................................................... 14 四、有效税收筹划理论 ................................................... 15 第三节 增值税税收筹划方法 ....................................... 15 一、税基筹划法 ......................................................... 15 二、税率筹划法 ......................................................... 16 目录 VI 三、税负转嫁筹划法 ..................................................... 16 四、企业战略指导下的筹划方法 ........................................... 16 五、利用税收优惠政策 ................................................... 16 第三章 JT集团概况及增值税税收管理现状 ................... 18 第一节 JT集团基本情况介绍 ....................................... 18 第二节 JT集团经营状况分析 ....................................... 19 第三节 JT集团增值税税收管理现状 ................................. 22 一、JT集团涉及的主要税种 ...............