統(tǒng)一納稅條件下的企業(yè)稅收籌劃.pdf

1、華中科技大學(xué)碩士學(xué)位論文統(tǒng)一納稅條件下的企業(yè)稅收籌劃姓名：任常軍申請學(xué)位級別：碩士專業(yè)：工商管理指導(dǎo)教師：王韜20060401華 中 科 技 大 學(xué) 碩 士 學(xué) 位 論 文 華 中 科 技 大 學(xué) 碩 士 學(xué) 位 論 文 IIAbstract This article is based on the on the spot investigation of A Corporation and its subsidiary compan

2、y, it has studied the A Corporation of revenue problems and the revenue preparation plan under the unification tax payment policy. This article has briefly discussed the tax revenue preparation necessity and the feasibil

3、ity and also introduced the A Corporation's basic situation. This article elaborates the payment of value added tax and background of the income tax policy, analyzes and compares the corporation’s situation before th

4、e unification revenue and after the unification revenue. It introduces the process of calculation of all kinds of tax which are related to the corporation one by one, and focus on revenue problems and risk of value added

5、 tax, sales tax, corporation income tax, individual income tax and real estate tax.. It integrates its actual situation and national and local revenue laws and regulations into the revenue optimization solution. The arti

6、cle points out that: 1. For corporation income tax; this article definitude its deduction projects such as the deduction quota and the stipulation of salary disbursement, the insurance expense and the fixed asset depreci

7、ation. 2. For individual income tax, this article definitude the method of individual income tax payment by reason of the sales policy diversification, like salary disbursement, the customer manager's income, the ret

8、ail sales increase prize income, station contract income and the service employ labor the income.3. This article proposes certain practical and feasible revenue preparation plans, like station contract way choice, three

9、items of expenses deduct, the wages bonus provide, the disbursement bill legalization, the property loss deduct, discontinued operation reckoning, the fixed asset depreciation method and the goods in stock count the pric