摘 要
交通运输行业是国民经济发展的基础性行业，是国家综合运输体系的重要组成部分。交通运输企业作为运输体系的主体，它的经营状况直接关系着我国综合运输体系的持续健康发展。和其他企业一样，交通运输企业也是以盈利为目的来进行经营活动的，这就需要企业在增加业务量、扩大经营规模的同时，想方设法降低经营成本。税务筹划正是通过合理的设计，尽量规避和减少一些税收和国家规费，从而控制企业运作成本，提高企业效益。
与此同时，正值我国税收制度改革，根据财政部与国家税务总局联合颁发的《营业税改征增值税改革试点方案》中的有关要求，2012 年 1 月起，上海地区交通运输业与部分现代服务业从，由原来的征收营业税改为征收增值税。至 2012 年底，国务院扩大营改增试点至 10 省市，截止 2013 年 8 月 1 日，“营改增”范围推广到全国试行。JXCY 交通集团所在行业正属于税制改革范围之内，企业如何根据税收制度改革调整纳税筹划方案，如何抓住税制改革的战略机遇进行合理的纳税筹划、降低企业经营成本，是该企业需面对的重要问题。
本文以 JXCY 交通集团为研究对象，首先简单介绍该公司的基本状况及其财务状况；然后对公司的主要业务在不同环境进行筹划方案的设计，提出具体的针对性措施；最后说明在这一筹划方案设计中需要注意的问题。
本文的实际应用价值在于为我国交通运输行业提供了一些纳税筹划方案的建议，让交通运输企业能够更好的应对税制改革调整，并通过合理的纳税筹划，减少经营成本。这种方法依据企业的财务报表进行分析，定性与定量方法相结合，能够客观的评估企业的纳税成本，对企业制定最优的纳税方案有较高的应用性。
近年来政府不断出台结构性减税的相关政策，而物流业的飞速发展也更加依赖基础的交通运输行业。在这种现实社会背景下，我国交通运输企业在生产经营过程中，如何降低自身税负、节约税收成本就成为了一个需要我们重点思考的问题。税负水平的高低是影响企业财务管理的重要因素之一，对其进行合理的筹划，具有降低企业成本、提高企业经济效益的现实意义。
关键词： 交通运输 纳税筹划 方案设计
ABSTRACT
Transportation industry is the basic industry of national economy development, is animportant part of national comprehensive transportation system. The transportationenterprise as the main body of the transportation system, its operation situation in ourcountry has a close relationship with the sustained and healthy development of theintegrated transport system. Like other companies, transportation companies andfor-profit to carry out business activities, which requires enterprises to increase business,expand the scale of operation at the same time, to find ways to reduce operating costs. Itis through reasonable tax planning design, try to avoid and reduce some taxes and statefees, to control enterprise operating costs, to improve the efficiency of the enterprise.
At the same time, when the tax system reform in our country, the ministry of financeand the state administration of taxation issued by the tax change paid VAT reform pilotprogram requires transportation industry and part of the modern service industry inShanghai since January 2012, the business tax paid VAT. Since August 1, 2012 to the endof the year, the state council will expand sales to increase the pilot to 10 provinces andcities, as of August 1, 2013, “Business Tax to VAT” coverage across the country on a trialbasis. JXCY group's industry is belong to the range of tax reform, how to adjust theenterprise according to the tax system reform tax plan, how to grasp the opportunity toreasonable tax planning, tax reform of enterprises to reduce costs, is an importantproblem of the enterprise need to face.
Taking JXCY group as the research object, through the theory with practice, the firstsimple introduction to the company and its financial condition; Then the planningscheme is the main link to the specific design, put forward concrete measures; In theplanning design finally need to pay attention to the problem.
Application value of this article is for the transportation enterprises in our countryprovides a response to adjust the tax plan suggested tax reform, and through reasonabletax planning ways to reduce operating costs. This method use financial statement analysismethod and qualitative method with quantitative method, the combination of objectiveassessment of tax cost, to the enterprise to develop the optimal tax planning scheme hashigh applicability.
In recent years, the government policy to carry out structural tax cuts, and the rapiddevelopment of the logistics industry is even more dependent on the basis of thetransportation industry. In the context of this reality, the transportation enterprises in ourcountry how to saving the cost of tax revenue in the process of production and businessoperation requires us to consider, because it is the important factors that affect enterprisefinancial management. Carry on the reasonable planning has the enterprise to reducecosts, improve economic efficiency of enterprises.
KEY WORDS: Transportation Tax planning Scheme design
目 录
摘 要…… I
ABSTRACT…… II
第 1 章 绪 论…… 1
第 2 章 JXCY 交通集团公司发展概况 …… 3
2.1 JXCY 交通集团公司基本情况…… 3
2.1.1 JXCY 交通集团公司的外部环境…… 3
2.1.2 JXCY 交通集团公司的内部环境…… 5
2.2 JXCY 交通集团公司财务情况…… 6
2.2.1 JXCY 交通集团公司的财务概况…… 6
2.2.2 JXCY 交通集团公司的经营情况…… 7
2.2.3 JXCY 交通集团涉税分析…… 8
第 3 章 JXCY 交通集团公司的税收筹划 …… 12
3.1 JXCY 交通集团采购阶段筹划…… 12
3.1.1 采购形式的筹划 …… 12
3.1.2 车辆购置的筹划 …… 14
3.2 JXCY 交通集团筹资阶段税务筹划…… 15
3.2.1 筹资方式的筹划 …… 15
3.2.2 利息筹划 …… 16
3.3 JXCY 交通集团运营阶段税务筹划…… 17
3.3.1 旅游服务的筹划 …… 17
3.3.2 仓储服务的筹划 …… 19
3.3.3 收入确认的筹划 …… 20
第 4 章 JXCY 交通集团纳税筹划择优分析及注意事项 …… 22
4.1 JXCY 交通集团纳税筹划案例择优分析…… 22
4.2 JXCY 交通集团纳税筹划的注意事项…… 23
4.2.1 根据外部环境的变化不断调整纳税筹划方案 …… 23
4.2.2 根据企业自身的变化不断调整纳税筹划方案 …… 25
结 论…… 27
参 考 文 献…… 29
致 谢…… 33
