中文摘要
在第“十三五”规划期间，随着互联网+工业 4.0 时代的到来，新兴市场在逐步替代传统市场。随着中国工业 4.0 的快速崛起，将智能系统、物联网、大数据等新兴技术引入制造业从根本上改善了制造业客户的业务模式，从而引发了影响深远的产业变革。所以鼓励制造企业进行公益性捐赠在调节贫富差距的同时也有助于宣传企业的产品，提升企业的形象。随着公益性捐赠的发展，产生了一种新的捐赠形式：公益性股权捐赠。这种捐赠形式相比于传统的公益性捐赠形式具有很多先进的地方。2016 年和 2017 年政府也先后颁布了一系列的公益性股权捐赠优惠政策，来鼓励企业捐赠时运用公益性股权捐赠这种形式。虽然新的公益性股权捐赠政策能够使企业进行公益性股权捐赠所承担的所得税减少，但企业也不能盲目进行捐赠，而是需要在捐赠前进行适当的税收筹划，并且公益性股权捐赠相关政策的改变也使企业公益性股权捐赠有了筹划的可能。
本文选用了北京东土科技有限公司的股权捐赠案，先通过纵向对比的方法比较了东土科技的公益性股权捐赠在新的税收政策与之前的税收政策下所缴纳的企业所得税税额，得出新的税法能够减少企业股权捐赠所要缴纳的税额。然后本文根据案例的具体情况对于东土科技的公益性股权捐赠进行了税收筹划，通过线性拟合与S型曲线拟合相结合的方法预测东土科技2017年与2018年的利润总额，计算出东土科技在新政策下进行股权捐赠历史成本的临界值，以及同行业不同类型的企业进行公益性股权捐赠的临界值的确定方法。最后，文章分析了制造业企业进行公益性股权捐赠的筹划风险并针对筹划风险提出了在筹划过程中任用专业人才，筹划时结合企业所处的经济和税收环境以及结合其他捐赠目的确定捐赠额的建议。同时文章还分析了企业进行捐赠过程中存在的其他风险，并针对这些风险提出了企业应当在不影响企业的正常经营、不影响企业的管理权和控制权以及兼顾中小股东利益的情况下进行捐赠的建议。
关键词： 公益性股权捐赠；利润总额；临界值；风险控制。
ABSTRACT
During the “13th Five-Year Plan” period, with the advent of the Internet+Industry 4.0 era, emerging markets are gradually replacing traditional markets. Withthe rapid rise of China's Industry 4.0, the introduction of emerging technologies suchas smart systems, the Internet of Things, and big data into the manufacturing industryhas fundamentally improved the business model of manufacturing customers, therebytriggering far-reaching industrial changes. Therefore, the encouragement ofmanufacturing enterprises to donate public welfare donations helps to promote thecompany's products and enhance the company's image while regulating the gapbetween the rich and the poor. With the development of public welfare donations, anew form of donation has been created: public equity donations. This form ofdonation has many advanced places compared to traditional forms of donation. In2016 and 2017, the government also successively promulgated a series of publicwelfare equity donation preferential policies to encourage enterprises to use publicequity donations to donate this form. Although the new public welfare equity donationpolicy can reduce the income tax on corporate public equity donations, companiescan't blindly make donations. Instead, they need to make appropriate tax planningbefore donation, and public welfare donation related policies. Changes also made itpossible for corporate public equity donations to be planned.
This article selected the equity donation case of Beijing Dongtu Technology.
First compared the corporate income tax paid by Dongtu Technology’s public-equityequity donation under the new tax policy and the previous tax policy through avertical comparison method. The tax law can reduce the taxes that corporate equitydonations are required to pay. Then, according to the specific situation of the case, thisarticle carried out tax planning for Dongtu Science and Technology's public-equitydonation and estimated the profits of Dongtu Technology in 2017 and 2018 through acombination of linear fitting and exponential fitting and calculated the DongtuTechnology. The critical value of the historical cost of equity donation under the new policy has also summarized the method for determining the critical value of publicequity donation for different enterprises. Finally, the article analyzes the risk ofplanning for public-equity equity donations by manufacturing companies andproposes to appoint professional talents in the planning process for planning risks.
When planning, it will combine the economic and tax environment in which thecompany is located and determine the amount of donations in combination with otherdonations purpose. At the same time, the article also analyzes other risks in theprocess of corporate donation and proposes that companies should donate withoutaffecting the normal business operations of the company, without affecting themanagement rights and control rights of the enterprise and taking the interests ofsmall and medium shareholders into account.
Keywords: Public welfare equitydonation, Total profit, Critical value, Risk Controlling
目 录
中文摘要
ABSTRACT.
目 录.
第一部分 案例背景.
1 行业概况
1.1 通信设备制造业定义
1.2 我国通信设备制造业概况
1.3 我国通信设备制造业的行业发展现状
2 基本案情
2.1 相关公司简介
2.2 纳税事项
第二部分 案例分析.
1 绪论
1.1 研究背景
1.2 研究意义
1.3 文献综述
1.4 研究目的及思路 .
1.5 创新与不足之处 .
2 理论基础 .
2.1 企业进行公益性捐赠的理论基础 .
2.2 税收筹划理论基础 .
3 东土科技公益性股权捐赠案例分析 .
3.1 我国公益性股权捐赠政策沿革 .
3.2 税收沿革过程中东土科技应交的所得税变动情况 .
3.3 新股权捐赠政策实施后企业股权捐赠税收筹划 .
3.4 小结 .
4 制造业在新政策下公益性股权捐赠存在的风险 .
4.1 筹划过程中利润预测方法选择及应用的风险
4.2 其他影响因素以及捐赠目的造成的风险
4.3 股权捐赠额过大所造成的风险
4.4 不恰当的公益性股权捐赠有可能损害中小股东的利益
5 建议 .
5.1 在筹划过程中任用专业筹划人才
5.2 在筹划时结合其他影响因素及捐赠目的
5.3 在适当范围内捐赠
5.4 捐赠时应兼顾中小股东的利益
6 结论 .
参考文献.
