摘 要
在我国,纳税就是指纳税人向国家缴税费的过程。就是纳税人根据我国的各项税法的规定,依法按比例把一部分利润交给国家。纳税是一个公司的重要经济活动。它代表着一个公司的财政理念、也代表着我国经济体制改革的成功。公司正确合法的纳税,是国家的主要经济来源之一。我国的大企业是社会主义市场经济的主要组成部分。所以企业纳税是国家税收的重要对象。企业的盈利直接影响到国家的利益。企业做好纳税的筹划,是企业成为主导地位的根基。那么通过纳税筹划来节约纳税金额使其公司的利润达到最大越来越重要。本文就是根据前人的经验与实践理论相结合的基础上并借鉴了社会主义经济市场的特点对我国医药代表济仁药业公司的纳税筹划进行了分析。
通过对济仁药业公司的财务收入、筹划方法以及发展趋势的了解,按照国家对纳税的法律规定,对济仁药业的会计报表和银行流水数据进行了收集于研究。并依据公正公开依法办事的原则对其发票和税收数据进行统计。找到了济仁药业公司纳税统筹过程中主要存在的问题。并根据该公司提供的资料对其发表了自己的建议和企业纳税统筹的有效方法。
关键词:纳税筹划;济仁药业纳税筹划;纳税筹划风险控制;
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 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 录
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