题 目:青海互助青稞酒股份有限公司纳税筹划研究摘 要白酒行业是中国的传统制造产业,它的发展受国家有关税收政策的限制,是税收负担较重的行业之一。企业是以实现利润最大化为首要经营目的的,而纳税筹划是降低成本,增加利润的有效方法之一。纳税筹划是企业针对自身的涉税情况,在法律法规允许的条件下,利用税收筹划手段,事先预测对财务活动的合理安排,尽量降低企业的税收负担,从而实现企业利益最大化和降低纳税风险的经济管理活动。本文以青青稞酒公司作为研究对象,对增值税、消费税、企业所得税进行纳税筹划,具体从以下几个方面展开:第一,介绍了本文的研究背景及研究意义;第二,分析了一些纳税筹划的理论知识,为后续研究奠定理论基础;第三,了解白酒现状以及青青稞酒公司的发展状况,并且提出了该公司在纳税筹划中存在的问题;第四,以 2019 年该公司发生的实际业务为例,设计出了具体筹划方案,选出了最优的方案,总结筹划效果,分析可能出现的问题,并提出一些相关措施。目前,青青稞酒公司税负高的问题一直没有得到有效改善,所以制定出符合企业的纳税筹划方案对企业的经营具有重大意义,对其他的行业也有一定的启示作用。关键词:纳税筹划;增值税;消费税;企业所得税;青青稞酒公司AbstractLiquor industry is a traditional manufacturing industry in China. Its development is restricted by the state tax policy and it is one of the industries with heavy tax burden.The enterprise is to achieve profit maximization for the primary purpose of operation, and tax planning is to reduce costs, increase profits is one of the effective ways.Tax planning is an economic management activity in which enterprises can make use of tax planning methods to predict the reasonable arrangement of financial activities in advance and reduce the tax burden of enterprises as far as possible, so as to realize the maximization of enterprise benefits and reduce tax risks.Based on green barley wine company as the research object, so in this paper, the above three types of taxes, tax planning concrete from the following several aspects:...