增值税税务筹划毕业论文开题报告.txt机会就像秃子头上一根毛，你抓住就抓住了，抓不住就没了。我和你说了10分钟的话，但却没有和你产生任何争论。那么，我们之间一定有个人变得虚伪无比！过错是短暂的遗憾，错过是永远的遗憾。相遇是缘，相知是份，相爱是约定，相守才是真爱。 本文由熊军军33贡献

doc文档可能在WAP端浏览体验不佳。建议您优先选择TXT，或下载源文件到本机查看。 毕业设计（论文）开题报告

题目

增值税税务筹划研究

学

院

专业班级 学生姓名 指导教师 学号

2011 年 03 月 16 日

开题报告填写要求

1.开题报告作为毕业设计（论文）答辩委员会对学生答辩资格审查的依据材 料之一。此报告应在指导教师指导下，由学生在毕业设计（论文）工作开始后 2 周内完成，经指导教师签署意见及系主任审查后生效。 2.开题报告内容必须用黑墨水笔工整书写或按教务处统一设计的电子文档 标准格式（可从教务处网址上下载）打印，禁止打印在其它纸上后剪贴，完成后 应及时交给指导教师签署意见。 3.学生查阅资料的参考文献理工类不得少于 10 篇，其它不少于 12 篇（不包 括辞典、手册） 。 4.“本课题的目的及意义，国内外研究现状分析”至少 2000 字，其余内容 至少 1000 字。

毕业设计(论文) 毕业设计(论文)开题报告

1.本课题的目的及意义，国内外研究现状分析 目的及意义：随着我国经济的不断发展和深入，市场竞争已在全球范围 内展开。而且随着资本在全球范围内的流动，资本利润率的摊薄，企业整体 税负的高低越来越直接影响到企业的投资回报率。如何降低税负，增加企业 的投资回报率，已是企业财务管理的重要目标。在当今的市场经济下，企业 要在这大环境下立于不败之地，想着避免税收或者少缴是不肯能，而是通过 合理的税务筹划可以降低税负，使降低企业的成本。所谓税务筹划就是法律 许可的条件下，企业利用税法赋予的税收优惠或选择机会，根据自身经营活 动的特点，通过事先筹划，对各项应税方案进行优化选择，做好纳税前的一 系列前瞻性规划工作，相对降低企业税负。按现行税收实体法的规定，几乎 每个税种都有筹划空间，只是企业之间因行业性质不同，生产经营各有特点， 税收筹划的侧重点不尽相同。所谓增值税税务筹划就是纳税人在合法、懂法 的前提下，经过比较分析，做出最有利于自己的增值税纳税方案以达到降低 企业增值税税负的目的。 增值税既能有效的保证政府财政收入，有具有税收中性的特征，越来越 为世界各国所普遍采用。虽然增值税是价外税，但由于税负的转嫁的不完全 性等因素，出于企业合法利益最大化的目的，其税务筹划具有必要性和可行 性。纳税人身份的选择空间、增值税税收优惠政策和销售方式的选择规定等， 给纳税人进行增值税税务筹划提供了客观条件和空间。纳税人可以根据法律 的有关规定，通过对投资、经营、理财活动等事先活动和安排，满足税收优 惠政策的适用条件，尽可能取得节税的税收收益。税务筹划的主要原因是纳 税人受经济利益驱使而产生的规避纳税义务的愿望和要求，当纳税人接受日 益严格的税务稽查时，应具有的理性反应就是选择税务筹划。企业作为市场 经济中的行为主体，追求所有者利益最大化，是一种尽可能实现自身利益的 冲动，只是这样的冲动要受到法律和理性的约束。 国内外研究现状分析：自从 1954 年法国成功的把旧的营业税改为增长税 以来，其影响非常广泛。由于增值税是是一个高效、中性的税种，因而倍受 各国青睐，短短的 40 几年就风靡全球。截止 2004 年，已有 140 多个国家和 地区实行增值税。我国从二十世纪 70 年代末开始引进增值税，进行了两个阶 段的改革。

在 1994 年的税制改革中，对增值税的改革力度较大，扩大了增收范围、 简化了税率档次、实行了凭增值税专用#5@p注明税额抵扣税款机制，在税制 和管理的科学化与国际化有了重大突破。但是，我国现行增长税，无论是在 税制上，还是在征收管理方面，与理想的成熟性增值税相比，都有很多的差 距，还属于发展性即不完整性增长税，增值税的优越性还没充分发挥，尚存 在诸多的问题和弊端。2009 年 1 月 1 日起，我国全面实行增值税改革，由生 产型转为消费型。 生产型增值税是以销售收入扣除原材料、燃料、动力等投入的中间性产 品价值后的余额作为课税增值额；但是固定资产折旧额不予扣除；计税基数 相当于国民生产总值。生产型增值税税基广，有利于国家财政收入稳定增长， 但税基包含折旧，存在重复征税，不利于鼓励投资。目前，全球只有巴西、 巴基斯坦、多米尼加等极少数国家实行生产型增值税。而消费型增长税是以

销售收入扣除投入生产的中间性产品价值和同期投入的固定资产全部价值后 的余额作为课税增值税，税基相当于全部消费品的价值。由于消费型增值税 兼顾了生产型增值税和收入型增值税的特点，在法律和技术层面都更具有优 越性，为绝大多数国家所才用。 在增值税征税范围的演进中，世界各国改革与发展呈不断扩大之势，几 乎都是工业生产制造环节开始，在取得征税管理经验后，在延伸到商品批发、 零售业，进而扩大到农业，服务业等。如法国最早只对工业生产和商业批发 环节增收增值税，1966 年扩大到商品零售环节和农业，1976 年又扩大到服务 业生产以及与生产，经营有直接关系的自由职业者，如设计师、工程师和建 筑师等。另外，也有部分国家在增值税开征时，即选择了一推到底的全面型 增值税。如 1977 年，韩国借鉴欧盟经验，在取消营业税，商品税、电气税、 旅行税。娱乐税和食品税等基础上，实施全面性增值税，征税范围涉及农业、 工业、建筑业、运输业、仓储业、金融业、饮食旅店业、出租不动产等，是 世界上增值税实施成功的国家之一。 我国增值税转型试点主要有三个阶段：第一阶段为 2004 年 7 月 1 日，我 国首先在东北三省的装备制造、石油化工、冶金、船舶制造、汽车制造、军 品工业、农产品加工和高新技术产业八大行业进行增值税转型试点，由生产 型转为消费型，对购进固定资产允许抵扣增值税。第二阶段为 2007 年 7 月 1 日将试点范围扩大到中部六省 26 个老工业基地城市的制造装备、石油化工、 冶金、汽车制造、电气、农产品加工、采掘业和高新技术产业等八大行业。 第三阶段为 2008 年 7 月 1 日起，试点范围进一步扩大到内蒙古自治区东部五 个盟市和四川汶川地震受灾严重地区。为抵御国际金融危机对经济发展的不 利影响， 我国规定自 2009 年 1 月 1 日起， 在全国范围内实施增值税转型改革。 此次改革的主要内容有：一是现行税率不变的情况下，全国所有地区、所有 行业增值税一般纳税人新购进固定资产（房屋、建筑物不动产除外）进项增 值税允许抵扣;二是小规模纳税人税率统一调低至 3%；三是促进资源节约利 用，对金属矿和非金属矿采选产品税率由 13%恢复至 17%。

毕业设计(论文 开题报告 毕业设计 论文)开题报告 论文

2.本课题的任务、重点内容、实现途径 任务： 1， 毕业论文资料调研。要围绕选题收集、阅读有关中英文文献资料。同时在 实习单位进行实地调查研究，掌握第一手资料。根据论文资料撰写不少于 2000 字的论文综述，文献综述必须引用的中外文资料不得少于 12 篇。 2， 撰写毕业论文大纲和详细题纲。论文提纲应分为几个部分或几个层次。写 明论文的中心、重点、主要观点、结论等。 3， 撰写开题报告，并及时交由指导老师审定开题报告。 4， 撰写论文，反复修改。写作过程中要继续授集、补充材料，写作要层次分 明、条理清楚，观点明确，论证有理有据，具有说服能力。文章的文字要 简洁、通顺、流畅、无错别字。凡引用文字、数据注明出处。以期达到学 校要求规范的论文格式及内容要求。正文一篇不得少于 1.2 万字。 5， 译文原文其内容必须与自己研究的课题或专业方向紧密相关， 在译文正文 第一页（居左）说明出处，并附原文不少于 20000 字外文印刷符号。 6， 根据论文的内容写一份 300 字左右的中文论文内容提要， 并将其翻译成英 文译文，作为英文摘要。 7， 积极

准备并参加毕业答辩。 重要内容： 思考我国增值税税收筹划所存在的问题，针对问题并提出合理的建议。并 以具体的案例来说明此建议促进了企业的增值税税收筹划，实现了可持续发 展。 实现途径： 1， 深入企业进行实地调研取证， 掌握第一手的资料， 做好论文前的准备工作。 2， 进行文献资料的调研工作，广泛的查阅相关文献，完成文献综述。 3， 用好工具书，如中英财会字典，相关准则和规范等。 4， 撰写提纲和论文，反复修改，并积极向老师取经，虚心接受批评意见。

毕业设计(论文 开题报告 毕业设计 论文)开题报告 论文

3.完成本课题所需工作条件（如工具书、计算机、实验、调研等）及解决办法 1,在实习过程中，因为实习的时间只有一个月，所以对企业的增值税税收筹划 实施的情况以及所存在的问题还停留在一个表层上。因此只能浅尝辄止，不能 很深入的了解企业的增值税税收筹划的实际操作情况以及实施效果。 2，论文的完成难度较大，需要大量的工具书和文献，财会英汉词典、相关的规 范和会计准则，教科书和专著都能在图书馆或公立图书馆借阅，相关的文献在 CNKI 和校图书馆数据库都能下载，很方便，我也购买了一些相关书籍来辅助课 题的完成工作。 3， 计算机是现代研究工作的必备工具， 毕业论文的要求字数在一万两千字以上， 完成该论文，计算机的作用是很大的，下载文献，修改文档等工作都离不开它， 我有个人电脑，可以更方便快捷，有效率的完成论文撰写工作。

毕业设计(论文 开题报告 毕业设计 论文)开题报告 论文

指导教师意见： （对本课题的深度、广度及工作量的意见、对设计结果的预测，并 指导教师意见：

明确是否可以开题）

指导教师（签字） 年 系审查意见： 月 日

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第二篇：纳税筹划 毕业论文英文版

毕业设计(论文)外文资料翻译

题 目:

院系名称： 国际学院 专业班级： 会计

Tax Planning

Tax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for a given period. For a small business, minimizing the tax liability can provide more money for expenses, investment, or growth. In this way, tax planning can be a source of working capital. According to The Entrepreneur Magazine Small Business Advisor, two basic rules apply to tax planning. First, a small business should never additional expenses only to gain a . While purchasing necessary equipment prior to the end of the tax year can be a valuable tax planning strategy, making unnecessary purchases is not recommended. Second, a small business should always attempt to taxes when possible. Deferring taxes enables the business to use that money interest-free, and sometimes even earn interest on it, until the next time taxes are due.

Experts recommend that entrepreneurs and small business owners conduct formal tax planning sessions in the middle of each tax year. This approach will give them time to apply their strategies to the current year as well as allow them to get a jump on the following year. It is important for small business owners to maintain a personal awareness of tax planning issues in order to save money. Even if they employ a professional bookkeeper or accountant, small business owners should keep careful tabs on their own tax preparation in order to take advantage of all possible opportunities for and tax savings. "Whether or not you enlist the aid of an outsider, you should understand the basic provisions of the tax code," Albert B. Ellentuck wrote in the Laventhol and Horwath Small Business Tax Planning Guide. "Just as you would not turn over the management of your money to another person, you should not allow someone else to take

complete charge of your tax paying responsibilities." In addition, as Frederick W. Dailey wrote in his book Tax Savvy for Small Business, "Tax knowledge has powerful profit potential. Knowing what the tax law has to offer can give you a far better bottom line than your competitors who don't to learn."

General Areas of Tax Planning

There are several general areas of tax planning that apply to all sorts of small businesses. These areas include the choice of accounting and inventory-valuation methods, the timing of equipment purchases, the spreading of business income among family members, and the selection of tax-favored benefit plans and investments. There are also some areas of tax planning that are specific to certain business forms—i.e., sole proprietorships, partnerships, C corporations, and S corporations. Some of the general tax planning strategies are described below:

ACCOUNTING METHODS. Accounting methods refer to the basic rules and guidelines under which businesses keep their financial records and prepare their financial reports. There are two main accounting methods used for record-keeping: the cash basis and the . Small business owners must decide which method to use depending on the legal form of the business, its sales volume, whether it extends credit to customers, and the tax requirements set forth by the Internal Revenue Service (IRS). The choice of accounting method is an issue in tax planning, as it can affect the amount of taxes owed by a small business in a given year.

Accounting records prepared using the cash basis recognize income and expenses according to real-time cash flow. Income is recorded upon of funds, rather than based upon when it is actually earned, and expenses are recorded as they are paid, rather than as they are actually incurred. Under this accounting method, therefore, it is possible to defer by delaying billing so that payment is not received in the current year. Likewise, it is possible to accelerate expenses by paying them as soon as the bills are received, in advance of the due date. The cash method is simpler than the , it provides a more accurate picture of cash flow, and income is not subject to taxation until the money is actually received.

In contrast, the accrual basis makes a greater effort to recognize income and expenses in the period to which they apply, regardless of whether or not money has changed hands. Under this system, revenue is recorded when it is earned, rather than when payment is received, and expenses recorded when they are incurred, rather than when payment is made. The main advantage of the accrual method is that it provides a more accurate picture of how a business is performing over the long-term than the cash method. The main disadvantages are that it is more complex than the cash basis, and that income taxes may be owed on revenue before payment is actually received. However, the accrual basis may yield favorable tax results for companies that have few receivables and large current liabilities.

Under generally accepted accounting principles (GAAP), the accrual basis of accounting is required for all businesses that handle inventory, from small retailers to large manufacturers. It is also required for corporations and partnerships that have gross sales over $5 million per year, though there are exceptions for farming businesses and qualified personal service

corporations—such as doctors, lawyers, accountants, and consultants. Other businesses generally can decide which accounting method to use based on the relative tax savings it provides.

INVENTORY VALUATION METHODS. The method a small business chooses for can also lead to substantial tax savings. Inventory valuation is important because businesses are required to reduce the amount they for inventory purchases over the course of a year by the amount remaining in inventory at the end of the year. For example, a business that purchased $10,000 in inventory during the year but had $6,000 remaining in inventory at the end of the year could only count $4,000 as an expense for inventory purchases, even though the actual cash was much larger. Valuing the remaining inventory differently could increase the amount deducted from income and thus reduce the amount of tax owed by the business.

The tax law provides two possible methods for inventory valuation: the first-in, first-out method (FIFO); and the last-in, first-out method (LIFO). As the names suggest, these inventory methods differ in the assumption they make about the way items are sold from inventory. FIFO assumes that the items purchased the earliest are the first to be removed from inventory, while LIFO assumes that the items purchased most recently are the first to be removed from inventory. In this way, FIFO values the remaining inventory at the most current cost, while LIFO values the remaining inventory at the earliest cost paid that year.

LIFO is generally the preferred inventory during times of rising costs. It places a lower value on the remaining inventory and a higher value on the cost of goods sold, thus reducing income and taxes. On the other hand, FIFO is generally preferred during periods of or in industries where inventory can tend to lose its value rapidly, such as high technology. Companies are allowed to file Form 970 and switch from FIFO to LIFO at any time to take advantage of tax savings. However, they must then either wait ten years or get permission from the IRS to switch back to FIFO.

EQUIPMENT PURCHASES. Under Section 179 of the Internal Revenue Code, businesses are allowed to deduct a total of $18,000 in equipment purchases during the year in which the purchases are made. Any purchases above this amount must be depreciated over several future tax periods. It is often advantageous for small businesses to use this to increase their deductions for business expenses, thus reducing their income and their tax liability. Necessary equipment purchases up to the limit can be timed at year end and still be fully for the year. This tax incentive also applies to personal property put into service for business use, with the exception of automobiles and real estate.

WAGES PAID TO FAMILY MEMBERS. Self-employed persons can also reduce their tax burden by paying wages to a spouse or to dependent children. Wages paid to children under the age of 18 are not subject to (Social Security and Medicare) taxes. Under normal circumstances, employers are required to 7.65 percent of the first $62,700 of an employee's income for FICA taxes. Employers are also required to match the 7.65 percent contributed by every employee, so that the total FICA contribution is 15.3 percent. Self-employed persons are required to pay both the employer and employee portions of the FICA tax.

But the FICA taxes are waived when the employee is a dependent child of the small business owner, saving the child and the parent 7.65 percent each. In addition, the child's wages are still considered a business expense for the parent—thus reducing the parent's taxable income. Although the child must pay normal income taxes on the wages he or she receives, it is likely to be at a lower tax rate than the parent pays. Some business owners are able to further reduce their tax burden by paying wages to their spouse. If these wages bring the business owner's net income below $62,700—the threshold for FICA taxes—then they may reduce the self-employment tax owed by business owner. It is important to note, however, that the child or spouse must actually work for the business and that the wages must be reasonable for the work performed.

BENEFITS PLANS AND INVESTMENTS. Tax planning also applies to various types of employee benefits that can provide a business with tax deductions, such as contributions to life insurance, health insurance, or retirement plans. As an added bonus, many such benefit programs are not considered taxable income for employees. Finally, tax planning applies to various types of investments that can shift tax liability to future periods, such as treasury bills, bank certificates, savings bonds, and annuities. Companies can avoid paying taxes during the current period for income that is reinvested in such tax-deferred instruments.

Tax Planning for Different Business Forms

"The first step in tax planning—for small business owners and professionals, at least—is to select the right form of organization for your enterprise," according to Albert B. Ellentuck in the Laventhol and Horwath Small Business TaxPlanning Guide. "You'll end up paying radically different amounts of income tax depending on the form you select. And your odds of being audited by the IRS will change, too." Many aspects of tax planning are specific to certain business forms; some of these are discussed below:

SOLE PROPRIETORSHIPS AND PARTNERSHIPS. Tax planning for sole proprietorships and partnerships is in many ways similar to tax planning for individuals. This is because the owners of businesses organized as sole proprietors and partnerships pay personal income tax rather than business income tax. These small business owners file an informational return for their business with the IRS, and then report any income taken from the business for personal use on their own personal tax return. No special taxes are imposed except for the self-employment tax (SECA), which requires all self-employed persons to pay both the employer and employee portions of the FICA tax, for a total of 15.3 percent.

Since they do not receive an ordinary salary, the owners of sole proprietorships and partnerships are not required to withhold income taxes for themselves. Instead, they are required to estimate their total tax liability and it to the IRS in quarterly installments, using Form 1040 ES. It is important that the amount of tax paid in quarterly installments equal either the total amount owed during the previous year or 90 percent of their total current tax liability. Otherwise, the IRS may charge interest and impose a stiff penalty for of estimated taxes.

Since the IRS calculates the amount owed quarterly, a large lump-sum payment in the fourth quarter will not enable a to escape penalties. On the other hand, a significant increase in withholding in the fourth quarter may help, because tax that is withheld by an employer is considered to be paid evenly throughout the year no matter when it was withheld. This leads to a possible tax planning strategy for a self-employed person who falls behind in his or her estimated tax payments. By having an employed spouse increase his or her withholding, the self-employed person can make up for the and avoid a penalty. The IRS has also been known to underpayment penalties for people in special circumstances. For example, they might waive the penalty for newly self-employed taxpayers who their income taxes because they are making estimated tax payments for the first time.

Another possible tax planning strategy applies to partnerships that anticipate a loss. At the end of each tax year, partnerships file the informational Form 1065 (Partnership Statement of Income) with the IRS, and then report the amount of income that accrued to each partner on Schedule K1. This income can be divided in any number of ways, depending on the nature of the partnership agreement. In this way, it is possible to pass all of a partnership's early losses to one partner in order to maximize his or her tax advantages.

C CORPORATIONS. Tax planning for C corporations is very different than that for sole proprietorships and partnerships. This is because profits earned by C corporations to the corporation rather than to the individual owners, or shareholders. A corporation is a separate, taxable entity under the law, and different corporate tax rates apply based on the amount of net income received. As of 1997, the corporate tax rates were 15 percent on income up to $50,000, 25 percent on income between $50,000 and $75,000, 34 percent on income between $75,000 and $100,000, 39 percent on income between $100,000 and $335,000, and 34 percent on income between $335,000 and $10 million. Personal service corporations, like medical and law practices, pay a flat rate of 35 percent. In addition to the basic corporate tax, corporations may be subject to several special taxes.

Corporations must prepare an annual corporate tax return on either a calendar-year basis (the tax year ends December 31, and taxes must be filed by March 15) or a fiscal-year basis (the tax year ends whenever the officers determine). Most Subchapter S corporations, as well as C corporations that derive most of their income from the personal services of shareholders, are required to use the calendar-year basis for tax purposes. Most other corporations can choose basis provides them with the most tax benefits. Using a fiscal-year basis to the corporate tax year and the personal one can provide several advantages. For example, many corporations choose to end their fiscal year on January 31 and give their shareholder/employees bonuses at that time. The bonuses are still tax deductible for the corporation, while the individual shareholders enjoy use of that money without owing taxes on it until April 15 of the following year.

Both the owners and employees of C corporations receive salaries for their work, and the corporation must withhold taxes on the wages paid. All such salaries are tax deductible for the corporations, as are fringe benefits supplied to employees. Many smaller corporations can arrange to pay out all corporate income in salaries and benefits, leaving no income subject to the corporate income tax. Of course, the individual shareholder/employees are required to pay personal income

taxes. Still, corporations can use tax planning strategies to defer or accrue income between the corporation and individuals in order to pay taxes in the lowest possible . The one major disadvantage to corporate taxation is that corporate income is subject to corporate taxes, and then income distributions to shareholders in the form of dividends are also taxable for the shareholders. This situation is known as "double taxation."

S CORPORATIONS. Subchapter S corporations avoid the problem of double taxation by passing their earnings (or losses) through directly to shareholders, without having to pay dividends. Experts note that it is often preferable for tax planning purposes to begin a new business as an S corporation rather than a C corporation. Many businesses show a loss for a year or more when they first begin operations. At the same time, individual owners often cash out investments and sell assets in order to accumulate the funds needed to start the business. The owners would have to pay tax on this income unless the corporate losses were passed through to offset it.

Another tax planning strategy available to shareholder/employees of S corporations involves keeping FICA taxes low by setting modest salaries for themselves, below the Social Security base. S corporation shareholder/employees are only required to pay FICA taxes on the income that they receive as salaries, not on income that they receive as dividends or on earnings that are retained in the corporation. It is important to note, however, that unreasonably low salaries may be challenged by the IRS.

Further Reading:

Dailey, Frederick W. Tax Savvy for Small Business. 2nd ed. Berkeley, CA: Nolo Press, 1997.

DeJong, David S., and Ann Gray Jakabcin. J. K. Lasser's Year-Round Tax Strategies. New York: Macmillan, 1997.

Ellentuck, Albert B. Laventhol and Horwath Small Business Tax Planning Guide. New York: Avon Books, 1988.

The Entrepreneur Magazine Small Business Advisor. New York: Wiley, 1995.

Hoover, Kent. "Critics Blast IRS Rule Change." Triangle Business Journal. April 21, 2000.

Marullo, Gloria Gibbs. "Hiring Your Child: Tax Breaks and Trade-Offs." Nation's Business. June 1997.

Wiener, Leonard. "How to Keep One Step Ahead: Hot Tips for Turning an Annual Chore into Many Happy Returns." U.S. News and World Report. March 9, 1998.

Wiener, Leonard. "Tricks to Trim Taxes." U.S. News and World Report. December 7, 1998.

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