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近年来,政府不断积极努力探索税收优惠政策,来扶持和引导以科技创新 为引领的高新技术企业的发展,提高其科技水平,增强国家实力。随着税制改 革的不断完善与发展,减税降费政策稳步落地,PG公司能够将更多的资金投放 到市场中,在行业竞争中发展壮大。然而,公司在面对不断新增的税收优惠政 策时,往往不能充分完整地解读相关政策,不知如何将经营过程中的各项生产 环节与所涉及的税收优惠政策充分结合在一起,从而产生税务风险。同样,随 着大规模减税降费政策的进一步实施,PG公司在享受着各项税收优惠政策所带 来实惠的同时,也伴随着税收优惠政策下所隐藏的税务风险。 PG公司作为一家专门制造配电开关控制设备的高新技术企业,在日常生产 经营活动中企业所得税税负率在2.5%左右,明显高于专用设备制造业行业平均 税负率2%,说明PG公司未充分利用自身优势享受税收优惠政策,未能将资金 及时有效地投入市场转变为经济效益,从而带来一定的税务风险。本文在受疫 情影响经济复苏的背景下,国家提出各项税收优惠政策,通过对PG公司的税务 风险分析,使其能够充分合理利用税收优惠政策,促进其产能恢复,企业发展。 第一,阐述了研究的背景和意义,税务风险概念的提出及现阶段研究现状,引 申出本文的内容及框架;第二,讲述PG公司的生产概况和业务特点,同时介绍 了PG公司的财务经营情况以及纳税情况,了解PG公司所享受的税收优惠政策; 第三,讲述PG公司在采购、生产、销售环节中涉及到流转税的税务风险,包括 增值税进项税额抵扣风险、企业所得税扣除费用风险,同时讲述了PG公司在生 产经营过程中所涉及的小税种,主要包括房产税、印花税和车辆购置税。第四, 对PG公司可能发生的税务风险提出相应的对策,保证其顺利发展。 PG公司在生产经营过程中可能出现的税务风险不仅有对税收优惠政策的不 熟悉导致的多缴税款,而且有财务会计不规范等导致的少缴税款。目前我国经 济恢复时期,PG公司更要提高税务风险意识,紧跟税收政策变化。本文以PG 公司为例,对先进制造业的税务风险进行分析,希望能够对PG公司及其他先进 制造业企业提供借鉴和参考,在未来的发展中降低税务风险,提高市场竞争力。 关键词:税务风险制造业企业税收优惠 II Abstract Inrecentyears,thegovernmenthasmadeconstanteffortstoexplorepreferential taxpoliciestosupportandguidethedevelopmentofhigh-techenterprisesledby scientificandtechnologicalinnovation,improvetheirscientificandtechnological level,andenhancethenationalstrength.Withthecontinuousimprovementand developmentofthetaxsystemreformandthesteadyimplementationofthetax reductionandfeereductionpolicy,PGcompanycaninvestmorecapitalinthemarket andgrowstrongerintheindustrycompetition.However,inthefaceoftheconstantly increasingtaxpreferentialpolicies,thecompanyoftenfailstofullyandcompletely interprettherelevantpolicies,anddoesnotknowhowtofullycombinethe productionlinksintheoperationprocesswiththetaxpreferentialpoliciesinvolved, thusresultingintaxrisks.Similarly,withthefurtherimplementationofthe large-scaletaxreductionandfeereductionpolicy,PGcompanyisenjoyingthe benefitsbroughtbyvarioustaxpreferentialpolicies,aswellasthetaxriskshidden underthepreferentialpolicies. PGcompanyasaspecializedmanufacturepowerdistributionswitchcontrol equipmentofhigh-techenterprises,inthedailyproductionandbusinessoperation activitiesofenterpriseincometaxtaxrateisaround2.5%,significantlyhigherthan theaveragetaxrateis2%,specialequipmentmanufacturingindustrythatPG companydidnotmakefulluseoftheirownadvantagestoenjoypreferentialtax policies,failedtoturnmoneytomarketinatimelyandeffectivemannerfor economicbenefits,thusthetaxrisk.Inthispaper,underthebackgroundofeconomic recoveryaffectedbytheepidemic,thestateputforwardvariouspreferentialtax policies,throughtheanalysisoftaxrisksofPGcompany,sothatPGcompanycan makefullandreasonableuseofthepreferentialtaxpoliciesandpromoteitscapacity recoveryandenterprisedevelopment.First,thebackgroundandsignificanceofthe research,theintroductionoftheconceptoftaxrisksandthecurrentresearchstatus areelaborated,andthecontentandframeworkofthispaperareextended.Secondly, III thegeneralproductionsituationandbusinesscharacteristicsofPGcompanyare described.Meanwhile,thefinancialoperationandtaxpaymentofPGcompanyare introducedtounderstandthepreferentialtaxpoliciesenjoyedbyPGcompany. Thirdly,itdescribesthetaxrisksrelatedtoturnovertaxintheprocurement, productionandsalesofPGcompany,includingtheriskofVATinputtaxdeduction andtheriskofenterpriseincometaxdeduction.Atthesametime,italsodescribesthe smalltaxesinvolvedintheproductionandoperationofPGcompany,mainly includingpropertytax,stamptaxandvehiclepurchasetax.Fourth,putforward correspondingcountermeasurestothepossibletaxrisksofPGcompanytoensureits smoothdevelopment. ThepossibletaxrisksintheproductionandoperationofPGcompanyarenot onlytheoverpaymentoftaxduetotheunfamiliaritywiththepreferentialtaxpolicies, butalsotheunderpaymentoftaxduetothenon-standardfinancialaccounting.At present,intheperiodofeconomicrecoveryinChina,PGcompanyshouldraisethe awarenessoftaxrisksandkeepupwiththechangesoftaxpolicies.TakingPG companyasanexample,thispaperanalyzesthetaxrisksofadvancedmanufacturing industry,hopingtoprovidereferenceforPGcompanyandotheradvanced manufacturingenterprises,soastoreducethetaxrisksandimprovethemarket competitivenessinthefuturedevelopment. Keywords:taxrisk;manufacturingenterprise;taxpreference 目录 第一章绪论.............................................................................................1 第一节研究的背景及意义...............................................................................1 一研究的背景..............................................................................................................1 二研究的意义..............................................................................................................2 第二节基本概念及研究现状...........................................................................3 一基本概念..................................................................................................................3 二研究现状..................................................................................................................4 第三节研究的内容及框架...............................................................................4 一研究的内容..............................................................................................................4 二研究的框架..............................................................................................................5 第四节研究的方法及创新点...........................................................................6 一研究的方法..............................................................................................................6 二研究的创新点..........................................................................................................7 第二章PG公司的生产特点及经营情况..............................................8 第一节PG公司的生产概况及业务特点.........................................................8 一生产概况..................................................................................................................8 二业务特点..................................................................................................................9 第二节PG公司的财务状况...........................................................................10 一财务机构设置........................................................................................................10 二资产负债情况........................................................................................................10 三经营成果情况........................................................................................................12 第三节PG公司的纳税状况...........................................................................13 一税种及税负情况....................................................................................................13 二享受的税收优惠情况............................................................................................14 第三章PG公司经营环节纳税风险问题............................................17 第一节PG公司采购环节纳税风险...............................................................17 一采购原材料及涉税情况........................................................................................17 二选择不同供应商的