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摘要随着税收政策的不断完善，企业管理者更加注重成本控制，对纳税筹划的需求更为突出。体现在企业将其关注点集中于经济活动中与财务相关的各项事务活动的税收成本，比如投资以及资金筹措等。为了缩减成本，企业尽可能的在税法规定下进行纳税的筹划。本文就此问题，以固定资产为研究对象，在企业的经营运转中，结合税收有关的法规、制度，以及与税收筹划相关的案例，进行纳税筹划空间的研究和探讨。对于企业在固定资产投资活动中的筹划空间及方法，以固定资产的取得、折旧、后续支出及处置为思路，进行具体的筹划分析。具体而言，全文将研究分为四部分进行：首先将企业税收筹划的相关内容以及特点表现放在第一部分进行阐述；在第二部分里，就固定资产的释义做出界定，并且将税收政策的最近规定进行引入；第三部分分析固定资产筹划中涉及的税种；第四部分以固定资产会计处理的全过程为线索，考虑直接、间接成本，分析每一阶段会计与税法存在的差异带来的筹划空间并提出了筹划方案。42468
关键词 税收成本 税收筹划 固定资产 投资活动
毕业论文外 文 摘 要
Title Tax Planning in Fixed Assets Investment Activities of Enterprises
Abstract
With the continuous improvement of tax policy, managers pay more attention to the cost control, the demand for tax planning is more prominent. It is more evident in the process of financial management, taxpayers in operating, investing and financing activities focus more on tax costs, and within the scope of the tax law, try to carry out a reasonable and legitimate tax planning. In this paper, the existing tax laws, rules and regulations, combined with the relevant tax planning case analysis, make preparations for the enterprise fixed assets investment activities. For the planning space and methods in fixed assets investment, this paper talks from the acquisition of fixed assets, depreciation, follow-up expenses and disposal. Generally speaking, this paper includes the following contents: the first part describes the contents and characteristics of tax planning; the second part is about the definition of fixed assets and the introduction of the latest relevant tax policy; the third part analyzes the categories of tax involved in the tax planning of fixed assets; the fourth part view the whole process of fixed assets as clues and analyze each stage of accounting ,including direct and indirect costs, so as to find the differences between rules and tax laws and put forward the planning scheme.
Keywords Tax costs Tax planning Fixed assets Investment activities
目 次
1 绪论 1
1.1 研究背景及意义 1
1.3 研究思路与研究方法 4
1.4 本文的创新 4
2 企业税收筹划的含义及特点 6
2.1 税收筹划的含义 6
2.2 税收筹划的特点 6
3 固定资产的界定及相关税收政策 8
3.1 对固定资产的界定