BG磨料磨具公司纳税筹划诊断.pdf

广西大学
硕士学位论文
BG磨料磨具公司纳税筹划诊断
姓名:何利
申请学位级别:硕士
专业:工商管理
指导教师:梁戈夫
2008060
BG磨料磨具公司纳税筹划诊断
摘要
根据原理、方法和手段的不同,纳税筹划主要包括三方面内容,即节
税筹划、避税筹划和转嫁筹划。纳税策划目标,是指通过纳税筹划要达到
的在一定税负状态下经济利益的状况。本论文以BG磨料磨具公司的纳税筹
划作为研究对象。BG磨料磨具公司是由过去的国有企业进行现代企业制度
改制而来的磨料磨具企业,企业缺乏对纳税筹划应有的重视,不重视利用
现代企业财务制度,导致企业纳税成本高,缺乏财务竞争优势。
本论文分为五章,对BC磨料磨具公司为例对磨料磨具企业的纳税筹划
进行诊断研究。第一章对世界及中国磨料磨具的生产及发展趋势进行分析
运用五种竞争力理论分析我国磨料磨具行业竟争状况,结合产业特点对磨
料磨具行业的状况、行业纳税特点进行分析;第二章回顾了中外纳税筹划
相关研究成果,总结了纳税筹划的基本理论,结合磨料磨具行业特点,分
析纳税筹划的运用;第三章分析BG磨料磨具公司的经营状况、纳税特点,
然后结合企业特点系统分析了BG磨料磨具公司的纳税筹划空间;第四章对
BG磨料磨具公司的财务报表和纳税进行诊断,分析企业的财务竞争力和纳
税筹划重大问题:合理计提坏账损失,节税、合理计提存货跌价准备、合
理计提无形资产减值准备、原材料计价问题;第五章对诊断的纳税筹划问
题,运用纳税筹划平台和技术进行纳税筹划方案设计。
作者期望论文对BG磨料磨具公司的纳税筹划诊断有助于提高公司的经
济效益和社会效益,同时也对整个磨料磨具行业其它企业提供一些纳税等
划的借鉴方法。
关键词:黁料磨具行业纳税筹划财务诊断财务报表分析
THE DIAGNOSIS ON TAXATION PLANNING OF
BG ABRASTVE COMPANY
ABSTRACT
According to the difference among theories, ways and means, taxation
planning includes three elements, namely, tax saving planning, tax avoiding
planning and shift planning. The Objective of taxation planning is to achieve
certain economic interests of the burden situation by carrying out taxation
planning. This paper takes taxation planning of BG Abrasive Company as a
research object. BG Abrasive Company is an Abrasives enterprise from the past
state-owned enterprise through modern enterprise system conversion, the
enterprise lacks of attention to taxation planning, and pays no attention to the
Ise of modern financial enterprise system, and it leads to the high cost of tax
the lack of financial competitive advantage
The writer divides this paper into five chapter, taking BG Abrasive
Company as an example, which analysis taxation planning of Abrasives
business for diagnostic studies. In the first Chapter, the writer analyses abrasives
production and development trend by theoretical analysis of five competitive
powers, and then the abrasives industry competitive condition in china
Combining characteristics of abrasives industry, the paper analyses abrasives
industry conditions, industry taxation characteristics. In the second chapter, the