企业福利发放中的税收筹划探讨

论文总字数：19241字

摘 要

近些年来,随着市场经济的快速发展,以及人们对国家政策的把握,企业税收筹划越来越被各大中小企业重视。诚然,企业通过合理的税收筹划确实可以给企业在不违法的前提下节约税费,有利于企业更好的发展。但是,如果我们站在为员工提供更好的福利的角度来进行税收筹划,其意义在对人才急需的当下不容小视,可以达到一举两得的目的。

而与此同时，国家也出台了很多关于企业福利方面的税收政策，旨在引导企业正确纳税，并能根据它研究出自己的税收筹划方案。本文就是在研究过相关法律法规后，进行一定的整理、归纳，并列举出相关案例，引导企业作出一些纳税调整或者培养纳税意识。希望这篇文章能存在一些现实意义。

以下是本文思路：第一章总体介绍了本文的背景、意义、思路、框架等，大概介绍本文的出发点。第二章是通过查阅大量国内外资料进行系统的文献内容的阐述。第三章介绍税收筹划，从含义、特征、主要形式、目标、方法等几个方面进行概括。第四章介绍了企业福利的主要内容。第五章通过阐述企业福利的税收筹划，并通过相应的案例或解释能够更好的使读者理解其概念及方法，尤其是企业，如果能够在读阅后能够对其有眉目或者仅仅产生纳税意识都是成功的。第六章介绍企业福利发放中存在的问题。

关键词：税收筹划；企业福利；问题

Talking about the corporate welfare payment of tax planning

Abstract

In recent years, with the rapid development of the market economy, people grasp of national policy, corporate tax planning more and more attention in major SMEs. Indeed, companies with reasonable tax planning can really give businesses under the premise of saving taxes is not illegal, is conducive to the development of better business. But if we stand to provide staff with better benefits tax planning perspective, the significance of talent needed in the moment can not be overlooked, can achieve double benefit purposes.

Our corporate welfare huge change from a planned economy to a market economy during the period occurred in each period are different forms of corporate welfare has played an irreplaceable role in their own, but with the economic development but also exposed the shortcomings of their own.

The following is the article ideas: a general introduction to the first chapter of the present context, meaning, ideas, frameworks, probably introduced the starting point of this article. The second chapter describes a systematic literature review of the contents of a large number of domestic and international data. The third chapter of tax planning, to generalize from a few meanings, characteristics, the main form, goals, methods. The fourth chapter introduces the main content of corporate welfare. The fifth chapter describes corporate welfare tax planning, and through the appropriate interpretation of the case or to better enable the reader to understand the concepts and methods, particularly in business, if we can be able to hear about it or read only after reading the tax generated in consciousness to be successful. The sixth chapter describes the business benefits paid Problems.

Keywords: Tax Planning; Corporate welfare; Problem

目 录

摘 要…………………………………………………………………………………………………………………………………………………………. I

Abstract……………………………………………………………………………………………………………………………………………………………. II

第一章 绪 论…………………………………………………………………………………………………………………………………………. 1

1.1 研究背景………………………………………………………………………………………………………………………………………………. 1

1.2 研究的意义…………………………………………………………………………………………………………………………………………… 1

1.3 研究思路及内容…………………………………………………………………………………………………………………………………… 1

1.4 论文框架………………………………………………………………………………………………………………………………………………. 1

第二章 相关文献综述………………………………………………………………………………………………………………………………….. 2

第三章 税收筹划的基础理论………………………………………………………………………………………………………………………. 3

3.1纳税筹划的含义……………………………………………………………………………………………………………………………………. 3

3.2纳税筹划的特征……………………………………………………………………………………………………………………………………. 3

3.2.1合法性................................................................................................................................................... 3

3.2.2事先性................................................................................................................................................... 3

3.2.3目的性................................................................................................................................................... 3

3.2.4全面性................................................................................................................................................... 3

3.2.5专业性................................................................................................................................................... 3

3.2.6时效性................................................................................................................................................... 4

3.2.7风险性................................................................................................................................................... 4

3.3纳税筹划的主要形式……………………………………………………………………………………………………………………………. 4

3.3.1节税筹划………………………………………………………………………………………………………………………………………… 4

3.3.2避税筹划………………………………………………………………………………………………………………………………………… 4

3.3.3税负转嫁划………………………………………………………………………………………………………………………………………4

3.4纳税筹划的标………………………………………………………………………………………………………………………………………..4

3.4.1恰当地履行纳税义务…………………………………………………………………………………………………………………….. 4

3.4.2纳税成本最小化…………………………………………………………………………………………………………………………….. 5

3.4.3税收负担最小化…………………………………………………………………………………………………………………………….. 5

3.5纳税筹划的方法……………………………………………………………………………………………………………………………………. 5

3.5.1降低计税依据…………………………………………………………………………………………………………………………………. 5

3.5.2降低使用税率………………………………………………………………………………………………………………………………. 6

3.5.3免税和减税…………………………………………………………………………………………………………………………………… 6

3.5.4增加可抵扣税额…………………………………………………………………………………………………………………………… 6

3.5.5推迟纳税时间………………………………………………………………………………………………………………………………. 6

3.5.6规避或转换纳税义务…………………………………………………………………………………………………………………… 6

第四章 企业福利的主要内容……………………………………………………………………………………………………………………. 7

4.1企业福利的含义………………………………………………………………………………………………………………………………….. 7

4.2企业福利的内容.................................................................................................................................... 7

4.2.1按政策干预性划分............................................................................................................................. 7

4.2.2按发放形式划分................................................................................................................................. 7

第五章 企业福利发放的税收筹划…………………………………………………………………………………………………………….. 8

5.1福利发放的税收筹划………………………………………………………………………………………………………………………….. 8

5.1.1对福利发放税收筹划的好处及目的……………………………………………………………………………………………. 8

5.1.2 福利发放的税收筹划的方法………………………………………………………………………………………………………. 8

5.2福利发放的税收筹划的案例……………………………………………………………………………………………………………… 8

5.2.1 A企业…………………………………………………………………………………………………………………………………………… 8

5.2.2 B企业…………………………………………………………………………………………………………………………………………… 9

第六章 目前我国企业福利方案纳税筹划中存在的问题、对策及建议…………………………………………………… 10

6.1企业福利方案纳税筹划中存在的问题……………………………………………………………………………………………….. 10

6.1.1企业福利没有正确对待……………………………………………………………………………………………………………….. 10

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