摘 要
近年来，我国商品流通业发展迅速，呈现出了“多业态、多层次、开放竞争”的发展格局，它们具有商品覆盖面广、经营周期较短、经营方式多样等特点。庆隆连锁商贸有限公司作为一家以连锁超市和百货商场为主要经营业态，集批发零售于一体的典型的商品流通企业，沉重的税收负担和较低的利润目前已经成为阻碍其快速发展的重要因素。对庆隆连锁商贸有限公司进行税收筹划，一方面可以有效地减轻企业的税收负担，增加财务收益，达到实现利润最大化的目的；另一方面，对其他商品流通企业的税收筹划研究也具有一定的借鉴作用。
本文结合商品流通企业税收筹划的流程，首先对庆隆连锁商贸有限公司的财务状况及纳税情况进行了深入分析。然后从税收筹划空间和具体筹划措施两方面着手，对庆隆连锁商贸有限公司在采购、配送、销售和企业扩张四个重要环节中的主要涉税业务进行了税收筹划。其中，采购环节的税收筹划点为：供应商的选择和采购返利收入；配送环节税收筹划点为：运输费和配送服务收入；销售环节税收筹划点为：特殊促销方式、代销行为及平销行为；企业扩张环节税收筹划点为：新开门店组织形式的选择和门店筹建及整改期间固定资产购进的结算方式。
最后，从节税效果和财务管理水平的提升两方面对庆隆连锁商贸有限公司的税收筹划措施进行了预期效果评价。
关键词：商品流通企业；税收筹划；税务风险
Abstract
In recent years,commodity circulation enterprises have been developing rapidlyin our country,and presenting a development pattern which has many business forms,multiple levels and an open competitive environment. They have many characteristicssuch as wide coverage of commodities,short operating cycle,diversified style ofbusiness operation, etc. As a typical commodity circulation enterprise, Qinglong chaincommerce & trade Co.,Ltd has two main operation forms,such as chain supermarketsand department stores, and it contains retail and wholesale. Heavy tax burden and lowprofit become the important factors of restricting its rapid development. Carrying ontax planning for Qinglong chain commerce & trade Co.,Ltd, on one hand, caneffectively reduce its tax burden, increase financial benefits and achieve the goal ofprofit maximization; on the other hand, it has a certain reference to the research ontax-planning for other commodity circulation enterprise.
Based on the tax planning process of commodity circulation enterprise, first of all,this paper makes a thorough analysis of financial and tax situation of Qinglong chaincommerce & trade Co.,Ltd. Then from two aspects of both tax planning's space andtax planning's measures, this paper carrys on tax planning in four important links ofpurchase, distribution, sale and enterprise expansion. The tax planning in purchaselink includes the selection of supplier, purchase rebate income; The tax planning inthe distribution link includes transportation fees and the income of logistical deliveryservices; The tax planning in the link of sale includes the special promotions,commission sale and the selling behavior which is based on supplier's rebate; The taxplanning in the link of enterprise expansion includes organization form of new stores ,the settlement of purchasing fixed assets during the period of opening new stores anddecorating the old stores. Finally, through two aspects of both tax-saving effect andthe improvement of financial management level, this paper evaluates the expectedeffect of the tax planning measures for Qinglong chain commerce & trade Co.,Ltd.
Keywords: Commodity circulation enterprise; Tax planning; Tax risk
目 录
摘 要……II
Abstract……III
第 1 章 绪 论 ……1
1.1 研究背景及意义 …… 1
1.1.1 研究背景……1
1.1.2 研究意义……1
1.2 文献综述 …… 2
1.3 概念界定及筹划流程介绍 …… 5
1.4 研究内容 …… 7
第 2 章 庆隆连锁商贸有限公司的税收现状 ……8
2.1 庆隆连锁商贸有限公司基本情况 …… 8
2.2 庆隆连锁商贸有限公司财务状况 …… 9
2.3 庆隆连锁商贸有限公司纳税情况分析 …… 10
第 3 章 庆隆连锁商贸有限公司税收筹划的内容 ……12
3.1 庆隆连锁商贸有限公司采购环节的税收筹划 …… 12
3.1.1 采购环节的税收筹划空间分析 ……12
3.1.2 采购环节的税收筹划措施……13
3.2 庆隆连锁商贸有限公司配送环节的税收筹划 …… 15
3.2.1 配送环节的税收筹划空间分析 ……15
3.2.2 配送环节的税收筹划措施……16
3.3 庆隆连锁商贸有限公司销售环节的税收筹划 …… 18
3.3.1 销售环节的税收筹划空间分析 ……18
3.3.2 销售环节的税收筹划措施……20
3.4 庆隆连锁商贸有限公司扩张环节的税收筹划 …… 29
3.4.1 扩张环节的税收筹划空间分析……29
3.4.2 扩张环节的税收筹划措施……29
第 4 章 庆隆连锁商贸有限公司税收筹划预期效果……32
4.1 财务管理水平提升预期…… 32
4.2 企业节税效果预期…… 32
结 论……35
参考文献 ……37
致 谢……39
