财务管理专业 中铝国际增值税纳税筹划研究分析VIP免费

摘要在各种有利政策的支持下，国家进一步加强了基础设施投入建设和规范了建筑行业秩序，建筑行业也取得了良好的发展势头。鉴于中国建筑行业产业链长、关联度高、管理粗放的特征，施工企业往往无法满足增值税税制下的设计要求，从而造成企业增值税的税负不减反增。所以，在中国市场经济发展和纳税环节日益改变的大背景下，企业应该针对自己税负现状，充分运用国家优惠政策进行合法合理的纳税筹划，从而减轻企业税负。本文以中铝国际股份有限公司（以下简称“中铝国际”）为例，通过采用个案分析法和文献研究法来进行研究。首先，对增值税纳税筹划的基本理论进行了概述。其次，对中铝国际增值税纳税筹划的现状进行了分析，发现中铝国际近三年的增值税税额逐年增高。最后，通过分析中铝国际的增值税纳税筹划现状，提出了一些建议，使中铝国际实现公司的整体利润最大化。关键词：增值税；纳税筹划；建筑企业ABSTRACTWiththesupportofvariousfavorablepolicies,thestatehasfurtherstrengthenedtheinvestmentininfrastructureconstructionandstandardizedtheorderoftheconstructionindustry,andtheconstructionindustryhasalsoachievedagoodmomentumofdevelopment.Inviewofthecharacteristicsoflongindustrialchain,highcorrelationandextensivemanagementinChina'sconstructionindustry,constructionenterprisesoftenfailtomeetthedesignrequirementsundertheVATtaxsystem,resultingintheincreasedVATtaxburdenofenterprises.Therefore,inthecontextofthedevelopmentofChina'smarketeconomyandthechangingtaxlinks,enterprisesshouldmakefulluseofnationalpreferentialpoliciesforlegalandreasonabletaxplanningaccordingtothecurrentsituationoftheirtaxburden,soastoreducethetaxburdenofenterprises.Inthispaper,takingChinalcoInternationalCo.,Ltd.(hereinafterreferredtoas"ChinalcoInternational")asanexample,thestudyisconductedbyusingthecaseanalysismethodandtheliteratureresearchmethod.First,thebasictheoryofVATtaxplanningissummarized.Secondly,thepaperanalyzesthecurrentsituationofVATtaxplanningofChinalcoInternational,andfindsthattheVATofChinalcoInternationalhasbeenincreasingannuallyinthepastthreeyears.Finally,byanalyzingthecurrentsituationofVATtaxplanningofChinalcoInternational,somesuggestionsareputforwardtomaximizetheoverallprofitofthecompany.Keywords：VAT;TaxPlanning;ConstructionEnterprise目录第1章前言...................................................................1第2章增值税纳税筹划的理论...................................................12.1增值税的内涵..........................................................12.2纳税筹划的内涵........................................................22.3纳税筹划的原则........................................................2第3章中铝国际增值税纳税筹划现状分析.........................................23.1中铝国际概况..........................................................23.2中铝国际增值税纳税的现状..............................................33.2.1增值税纳税情况....................................................33.2.2中铝国际适用税率.................................................53.3中铝国际课税基础......................................................53.3.1工程抵扣数量.....................................................53.3.2增值税专用发票管理...............................................6第4章中铝国际增值税纳税筹划存在问题.........................................64.1增值税纳税筹划的观念过于老旧..........................................64.2税种及税率更改不及时..................................................74.3工程抵扣数量不足...........................................