畢業(yè)論文：建筑安裝企業(yè)增值稅納稅籌劃方法的分析(已修改)
2025-06-22 14:13 本頁面
【正文】 畢業(yè)論文 建筑安裝企業(yè)增值稅納稅籌劃方法的 分析 —— 以浙江 XX 有限公司 為例 所在學(xué)院 專 業(yè) 班 級 學(xué) 號 姓 名 指導(dǎo)教師 2021 年 4 月 20 日 i摘 要 增值稅籌劃在企業(yè)納稅籌劃中起著不可姑息的作用，增值稅稅負(fù)彈性大，籌劃空間也相對較大，對增值稅進(jìn)行籌劃可使企業(yè)納稅基礎(chǔ)有所降低，避開增值稅繳納的誤區(qū)，從而在一定程度上充分利用國家政策，以減少自身稅負(fù)。對于建安企業(yè)而言，對增值稅進(jìn)行籌劃，能使企業(yè)合理的、有規(guī)劃的安排其經(jīng)營活 動，在增加企業(yè)利潤同時，提高企業(yè)的生產(chǎn)銷售投資能力及財(cái)務(wù)管理水平等各個環(huán)節(jié)。所以研究如何有效結(jié)合和利用國家稅收政策至關(guān)重要，它能使建安企業(yè)更好的對增值稅進(jìn)行合理籌劃，以減輕增值稅負(fù)。 進(jìn)行增值稅納稅籌劃，有利于減低稅負(fù)，優(yōu)化企業(yè)納稅結(jié)構(gòu)。對于建筑安裝企業(yè)而言，其投資比較大，周轉(zhuǎn)時間相對較長，因此更需要一個合法化、科學(xué)化的增值稅籌劃方法，這對企業(yè)增強(qiáng)業(yè)務(wù)綜合能力、企業(yè)競爭力，促進(jìn)企業(yè)的發(fā)展都具有重要的意義。 關(guān)鍵詞： 建筑安裝企業(yè) ； 增值稅 ； 納稅籌劃 ； 建議 ii Abstract Valueadded tax planning has an important position in the enterprise tax, valueadded tax has the characteristics of large elasticity of tax planning a large space, the valueadded tax planning can make lower corporate tax base, to avoid the pitfalls of tax, make full use of national policies to reduce their tax burden. For sussing out enterprise, for valueadded tax planning, can cause enterprise reasonable arrangement of its business activities, to increase corporate profits at the same time, improve enterprise financial management level and enterprise39。s production and sales of investment and so on each link. So research how to effectively bine and utilization of national tax policy is vital, it can make better take enterprise to reasonable planning of valueadded tax, to alleviate the valueadded tax. VAT tax planning, which is beneficial to reduce the tax burden, improve the structure of corporate tax. For the construction and installation enterprise, its turnaround time is long, investment is opposite bigger, so need a more scientific and the legalization of tax planning, this to enhance their petitiveness, promote the development of enterprises has important significance. Key words: Construction and installation enterprise。value added tax。 tax planning。 advice I 目 錄 一、引言 ............................................................ 1 （一）選題背景及意義 ......................................................................................... 1 （二）國內(nèi)外研究現(xiàn)狀 ......................................................................................... 1 二、增值稅納稅籌劃的主要方式 ................................................................................ 2 （一）增值稅納稅籌劃的概念 ............................................................................. 2 （二）增值稅的主要籌劃方式 ............................................................................. 2 三、建筑安裝企業(yè)增值稅納稅籌劃現(xiàn)狀與問題 ........................................................ 4 （一）行業(yè)介紹 ..................................................................................................... 4 （二）建筑安裝企業(yè)應(yīng)納稅現(xiàn)狀 ......................................................................... 4 （三）存在的問題 ................................................................................................. 4 四、浙江 XX 工
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