摘 要
在我國,納稅就是指納稅人向國家繳稅費的過程。就是納稅人根據(jù)我國的各項稅法的規(guī)定,依法按比例把一部分利潤交給國家。納稅是一個公司的重要經(jīng)濟活動。它代表著一個公司的財政理念、也代表著我國經(jīng)濟體制改革的成功。公司正確合法的納稅,是國家的主要經(jīng)濟來源之一。我國的大企業(yè)是社會主義市場經(jīng)濟的主要組成部分。所以企業(yè)納稅是國家稅收的重要對象。企業(yè)的盈利直接影響到國家的利益。企業(yè)做好納稅的籌劃,是企業(yè)成為主導地位的根基。那么通過納稅籌劃來節(jié)約納稅金額使其公司的利潤達到最大越來越重要。本文就是根據(jù)前人的經(jīng)驗與實踐理論相結(jié)合的基礎(chǔ)上并借鑒了社會主義經(jīng)濟市場的特點對我國醫(yī)藥代表濟仁藥業(yè)公司的納稅籌劃進行了分析。
通過對濟仁藥業(yè)公司的財務(wù)收入、籌劃方法以及發(fā)展趨勢的了解,按照國家對納稅的法律規(guī)定,對濟仁藥業(yè)的會計報表和銀行流水數(shù)據(jù)進行了收集于研究。并依據(jù)公正公開依法辦事的原則對其發(fā)票和稅收數(shù)據(jù)進行統(tǒng)計。找到了濟仁藥業(yè)公司納稅統(tǒng)籌過程中主要存在的問題。并根據(jù)該公司提供的資料對其發(fā)表了自己的建議和企業(yè)納稅統(tǒng)籌的有效方法。
關(guān)鍵詞:納稅籌劃;濟仁藥業(yè)納稅籌劃;納稅籌劃風險控制;
Abstract
In our country, the tax payment refers to the taxpayer to pay taxes to the state of the process。 Is the taxpayer in accordance with the provisions of the tax law, according to the proportion of a portion of the profits to the state。 Tax is an important economic activity of a company。 It represents a company’s financial philosophy, but also represents the success of China’s economic reform。 The company’s legitimate tax payment is one of the country’s main economic sources。 The big enterprise of our country is the main component of socialist market economy。
Therefore, corporate tax is an important object of national tax。 The profit of the enterprise directly affects the interests of the state。 Enterprise tax planning is the foundation of the dominant position of enterprises。 Then through tax planning to save the amount of tax so that the company’s profits to achieve the most important。 This paper is based on previous experience and practice of the combination of theory and reference of the socialist economic market characteristics of China’s pharmaceutical pharmaceutical company representative Jiren tax planning analysis。
The author through the financial income, the Jiren pharmaceutical company planning methods and the development trend of understanding. In accordance with national laws and regulations on tax, accounting statements and bank data on water were collected in Jiren pharmaceutical research. And according to the principle of fair and open to the public according to the law of its invoice and tax data statistics. Find the main existing problems in the process of tax planning Jiren pharmaceutical company. And according to the information provided by the company to its own recommendations and corporate tax planning an effective way.
Key Words:Tax planning; Jiren pharmaceutical tax planning; tax planning risk control
目 錄
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