纳税筹划在电力行业中的应用——以文山电力股份公司为例

中文摘要

随着经济的快速发展，目前国内出现一种很普遍的现象，就是企业的销售收入在增加，但是利润却不见增长，这是由于税务支出占利润的一大部分，在税负很严重的情况下，企业的利润就会变少很多，所以目前企业应该注重税负，通过降低成本费用和减少税务支出来提高利润，但是目前国内的大部分企业纳税筹划意识很低，筹划水平也不是很高，经常会轻视纳税筹划的重要性，忽略了纳税筹划带给我们的利润，对于纳税筹划时可能会遇到的风险以及问题也不是很了解，所以我们要加强人才培养，提高纳税筹划意识，做到合理避税，这是我们一定要学会的税务知识，但在筹划的过程中，更要注意规避风险，避免发生低级错误，我们应该尽力做到使纳税筹划和财务管理目标相一致。

关键词：纳税筹划；所得税；增值税

Abstract

With the rapid development of economy, there is a very common phenomenon in China at present, that is, the sales revenue of enterprises is increasing, but the profit is not increasing. This is because the tax expenditure accounts for a large part of the profit. In the case of serious tax burden, the profit of enterprises will be much less. Therefore, enterprises should pay attention to the tax burden at present, through reducing the cost and reducing the tax expenditure. To improve profits, but at present, most domestic enterprises have a low awareness of tax planning, and the level of planning is not very high. They often despise the importance of tax planning, ignore the profits brought to us by tax planning, and do not know the risks and problems that may be encountered in tax planning. Therefore, we need to strengthen personnel training, improve the awareness of tax planning, and achieve harmony. We must learn to manage and avoid tax, but in the process of planning, we should pay more attention to avoid risks and low-level mistakes. We should try our best to make tax planning and financial management objectives consistent.

Key words: tax planning; income tax; value added tax

目录

绪论1

1 相关理论概述2

1.1 纳税筹划的概述2

1.2 影响企业纳税筹划的因素2

1.3 纳税筹划研究现状2

2 文山电力股份有限公司现状分析4

2.1 文山电力股份有限公司基本情况4

2.2 文山电力股份有限公司应交税费表分析4

2.3 同行业比较分析5

3 文山电力股份有限公司所得税纳税筹划存在的问题7

3.1 .1文山电力股份有限公司的增值税过高7

3.2 .2文山电力股份有限公司所得税占比过重7

3.3 文山电力股份有限公司增值税纳税筹划7

3.4 文山电力股份有限公司企业所得税纳税筹划8

4 文山电力股份有限公司企业所得税纳税筹划问题的原因9

4.1 缺少专业纳税筹划人员9

4.2 货款结算方式不合理9

4.3 业务招待费开支计划制定不合理9

4.4 业务招待费用区分存在不合理现象10

5 文山电力股份有限公司提高纳税筹划能力的建议11

5.1 提高企业价值11

5.2 谨慎性对待纳税筹划11

5.3 增大税前扣除基数，减少应纳税所得额12

5.4 明确业务招待费的列支范围12

5.5 将业务招待费与广告费、业务宣传费进行合理转换12

结论14

参考文献15