摘要：随着我国市场经济的不断发展，税收筹划逐步占领着企业在生产经管活动中的重要位置，对企业的日常活动产生了巨大的影响。纳税人通过税收筹划来降低税负，实现企业价值最大化，以此来提升自己在社会市场中的综合竞争力。本文将以安德利购物有限公司为研究对象，具体了解公司的涉税业务及相关税务优惠政策等基本情况，并且还通过改变经济业务交易方式（促销方案、供应商选择、进货时间、购销合同规划、投资、筹资等角度）来达到税务筹划目的。引入其他公司案例进行补充比较，试图找出税务筹划方面的优势以及不足，从而就如何合理筹划税务提高企业整体的利益的提出了一些有针对性的建议。最后，运用财务管理理论方法总结出税务筹划基本步骤。77175

毕业论文关键词：纳税筹划，促销方案，纳税优惠，筹划建议

Abstract：With the continuous development of market economy in our country, tax planning gradually occupied the important position in the enterprise in the production and management activities, has a huge impact on enterprise's daily activities。Taxpayers through tax planning to reduce the tax burden, to maximize the enterprise value, in order to improve their comprehensive competitiveness in the market in society。This paper will take the companies as the research object, the specific knowledge of tax-related business of the company and related tax preferential policies such as basic situation, and also by changing the economic business transaction (promotion scheme, the object of replenish onr's stock, stock time planning, investment, financing, purchase and sale contract, etc) to achieve tax planning purposes。Compared to introduce other company case to supplement, trying to find out the tax planning in terms of advantages and disadvantages, which is how to improve the enterprise's overall tax reasonably planning the interests of the proposed some targeted Suggestions。Finally, by using the theory of financial management methods summed up the tax planning basic steps。

Key words: tax planning ,sales promotion plan ,tax preferential ,planning advice

目    录

1 引言 3

2 纳税筹划概述 3

3 公司基本信息 4

4 公司涉税信息 4

4。1 税种及税率表 4

4。2 安德利涉及的税务优惠政策 5

5 企业税务筹划渠道 5

5。1 企业促销方案 5

5。2 企业供应商选择 6

5。3 企业进货时间安排 6

5。3 企业购货合同规划 6

5。4 固定资产投资的税务筹划 7

5。5 筹资角度的税务筹划 7

5。6 长期股权投资的税收筹划 7

6 纳税筹划建议 8

6。1 业务拆分 9

6。2 改变供应链 9

6。3 改变经营方式 9

6。4 利用税收优惠政策 9

7 税务筹划步骤总结 9

7。1 熟悉税法的相关规定 9

7。2 确定税收筹划的目标，建立备选方案 10