關(guān)于增值稅的稅收籌劃認(rèn)識(shí)與思考【開題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書】


摘   要

　　　增值稅是以從事銷售貨物或者加工、修理修配勞務(wù)以及從事進(jìn)口貨物的單位和個(gè)人所取得的增值額為課稅對(duì)象征收的一種稅。增值稅既能有效地保證政府財(cái)政收入，又具有稅收中性的特征，越來越為世界各國普遍采用。雖然增值稅是價(jià)外稅，但由于稅負(fù)轉(zhuǎn)嫁的不完全性等因素，出于企業(yè)合法利益最大化的目的，其稅務(wù)籌劃具有必要性和可行性。增值稅的稅收籌劃也具有重要的意義。增值稅的稅收籌劃有利于企業(yè)經(jīng)濟(jì)行為有效率的選擇，增強(qiáng)企業(yè)競爭能力，也有利于實(shí)現(xiàn)國家稅法的立法意圖，充分發(fā)揮稅收杠桿作用，增加國家收入。但是我國在增值稅稅收籌劃方面也存在著很多問題。鑒于我國存在對(duì)增值稅稅收籌劃在概念上認(rèn)識(shí)不足，組織機(jī)構(gòu)不健全，籌劃人員素質(zhì)不高，籌劃的范圍比較窄，法律制度不健全，執(zhí)法力度不夠等一系列問題，本文針對(duì)這些問題提出了具體的建議。
關(guān)鍵詞：增值稅 稅收籌劃 籌劃方法

ABSTRACT

　　VAT is one of the taxes which engaged in the sale of goods or the processing, repairs and replacement services, and engaged in the import of goods made by units and individuals for the value-added tax levied on a tax target. VAT can effectively guarantee the government revenue, but also has the characteristics of a tax neutral.VAT is used by more and more countries in the world-wide. Although the VAT tax is the price of things, but because of the incomplete transfer tax and other factors, for the purpose of maximizing the legitimate interests of enterprises, the tax planning is necessary and feasible. VAT tax planning is also of great significance. VAT tax planning is conducive to efficient economic behavior of enterprises select, enhance competitiveness, but also conducive to the achievement of national tax laws of the legislative intent, the full use of tax leverage to increase the national income. However, the VAT tax planning aspects of our country there are many problems. In view of our value-added tax planning in the presence of inadequate understanding of the concept, organization is not perfect, planning staff is not high quality, relatively narrow scope of planning, the legal system is not perfect, not enough law enforcement and other issues, this paper put forward these specific recommendations. Key words: Value-added tax;  Tax planning;  Tax planning methods

目錄
中文摘要 I
英文摘要 II
一 增值稅概述 1
（一）增值稅的定義 1
（二）增值稅的分類 1
（三）增值稅的歷史進(jìn)程 1
（四）增值稅的轉(zhuǎn)型 2
二 稅收籌劃 4
（一）稅收籌劃的定義 4
（二）稅收籌劃的必要性 4
（三）稅收籌劃的風(fēng)險(xiǎn) 5
三 增值稅稅收籌劃的具體思路和方法 6
（一）納稅人身份選擇的籌劃 6
（二）銷項(xiàng)稅額的稅收籌劃 7
1.折扣方式經(jīng)營 7
2.混合銷售方式經(jīng)營 7
3.結(jié)算方式的可選擇性 8
（三）進(jìn)項(xiàng)稅額的納稅籌劃 9
1.進(jìn)貨渠道的籌劃 9
2.抵扣時(shí)間的籌劃 10
3.新政策對(duì)進(jìn)項(xiàng)稅額稅收籌劃的影響 10
（四）利用國家的優(yōu)惠政策進(jìn)行稅收籌劃 10
1.利用國家廢舊物資的收購政策進(jìn)行籌劃 11
2.利用起征點(diǎn)的優(yōu)惠政策進(jìn)行籌劃 11
3.利用出口退稅政策進(jìn)行籌劃 11
四 增值稅稅收籌劃存在的問題 12
（一）概念上認(rèn)識(shí)不足 12
（二）增值稅稅收籌劃的重視程度不夠 12
（三）組織機(jī)構(gòu)不健全，籌劃人員素質(zhì)不高。 12
（四）籌劃的范圍窄，效果不理想 13
（五）法制不健全、稅務(wù)機(jī)關(guān)態(tài)度模糊 13
（六）事前籌劃太少 13
五 增值稅稅收籌劃建議 15
（一）提高籌劃認(rèn)識(shí) 15
（二）納稅人和政府都應(yīng)該提高對(duì)增值稅稅收籌劃的重視。 15
（三）建立專職籌劃機(jī)構(gòu)提高人員的整體素質(zhì)。 15
（四）依靠科技手段,提高籌劃質(zhì)量。 16
（五）健全法律制度、增強(qiáng)與稅務(wù)機(jī)關(guān)的溝通和協(xié)調(diào)。 16
（六）注重事前籌劃和事中籌劃。 16
六 總結(jié) 18
參考文獻(xiàn) 19
致  謝 20