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摘要

隨著經(jīng)濟全球化的發(fā)展，中小型企業(yè)面臨的競爭壓力越來越大，為了實現(xiàn)可持續(xù)發(fā)展的目標(biāo)，中小型企業(yè)應(yīng)結(jié)合自身發(fā)展戰(zhàn)略目標(biāo)和經(jīng)營管理特點，結(jié)合新會計準(zhǔn)則和新稅法，合理有效的進行納稅籌劃，以謀求企業(yè)更好的發(fā)展。
龍江xx米業(yè)有限公司所涉及的稅種有增值稅、營業(yè)稅、消費稅、所得稅、印花稅等。在公司以往的工作中納稅籌劃并未得到相應(yīng)的重視，導(dǎo)致了稅負較重。本次通過對xx米業(yè)公司財務(wù)狀況和稅種的分析，采用了更改會計核算方法和針對具體稅種的方式納稅籌劃，可以有效的達到為企業(yè)開源節(jié)流的目的。在會計核算方法中，從存貨計價方式和固定資產(chǎn)折舊期限及方法兩方面為xx米業(yè)公司進行了納稅籌劃，對存貨的核算方法由原有的先進先出法改為加權(quán)平均法；固定資產(chǎn)的折舊年限應(yīng)盡量在允許的范圍內(nèi)縮短折舊年限并采用雙倍余額遞減法核算。在具體的稅種中以流轉(zhuǎn)稅和所得稅為主為公司進行了納稅籌劃，并通過實際例子證明了用何種方式更能為企業(yè)節(jié)約稅金。
資金是有時間價值的，納稅人通過一定手段將當(dāng)期應(yīng)交的稅款延緩到以后年度繳納以獲得資金的時間價值，也是納稅籌劃的目的之一。另外，讓納稅人賬目清楚，納稅申報正確，繳納稅款及時、足額，不會出現(xiàn)關(guān)于稅收方面的處罰，在這種狀況下，納稅人雖然不能從中直接獲得好處，卻能間接或得一些經(jīng)濟利益，更加有利于企業(yè)的長遠發(fā)展與規(guī)模擴大。

關(guān)鍵詞：納稅籌劃；流轉(zhuǎn)稅；所得稅


The abstract
With the development of economic globalization, small and medium enterprises are facing increasing competitive pressure, in order to achieve sustainable development objectives, development of small and medium enterprises should combine their strategic objectives and management features, combined with new accounting standards and new tax laws, reasonable and effective tax planning, to seek better development business.
Yan Long Jiang Qingan Ltd involved in the VAT tax, business tax, consumption tax, income tax, stamp duty. Previous work in the company tax planning has not been given due attention, leading to a heavier tax burden. The Flying Geese by Cing company's financial position and tax analysis, change the accounting methods used and the way specific tax tax planning, can effectively achieve the purpose of the enterprise income and reduce expenditure. In accounting methods, inventory valuation, and from the period and method of depreciation of fixed assets for the two companies were Qingan echelon tax planning, and inventory accounting method from original FIFO to weighted average method; fixed assets The depreciation period should be allowed to shorten the depreciation period within and using double declining balance method accounting. In the specific tax in order to transfer tax and income tax-based tax planning for the company to conduct and, through practical examples of the ways in which more tax savings for businesses.
Is the time value of money, taxpayers through a certain means to delay current tax payable to future years to pay for the time value of money is one of tax planning purposes. In addition, the accounts allow taxpayers to clear, accurate tax returns, pay taxes in a timely manner, in full, will not appear on the tax penalty, in such circumstances, taxpayers may not benefit from direct, indirect or able to get some of economic interests, more conducive to long-term development and scale.

Keywords:tax planning; transfer tax; income tax

目錄
摘要 Ⅰ
Abstract Ⅱ

第1章 緒論 1
1.1研究的背景 1
1.2國內(nèi)外納稅籌劃現(xiàn)狀 1
第2章 龍江xx米業(yè)有限公司經(jīng)營情況的現(xiàn)狀 3
2.1公司的自然狀況 3
2.2公司的財務(wù)狀況 3
2.2.1公司主要財務(wù)數(shù)據(jù)及說明 4
2.2.2的財務(wù)狀況分析 5
第3章 龍江xx米業(yè)有限公司進行納稅籌劃的必要性分析 6
3.1公司的納稅現(xiàn)狀 6
3.2公司納稅籌劃的意義 6
第4章 會計核算方法的納稅籌劃 8
4.1存貨計價方式的選擇 8
4.2固定資產(chǎn)折舊期限和方法的選擇 9
4.2.1折舊期限選擇 9
4.2.2折舊方法的選擇 9
4.3壞賬損失處理方法的選擇 11
第5章 具體會計科目的納稅籌劃 12
5.1流轉(zhuǎn)稅中的納稅籌劃 12
5.1.1增值稅納稅籌劃 12
5.1.2消費稅的納稅籌劃 15
5.1.3營業(yè)稅中的納稅籌劃 16
5.2 企業(yè)所得稅納稅籌劃 18
5.3印花稅的納稅籌劃 20
結(jié)論 22
致謝 23
參考文獻： 24