乡镇招商制造业纳税筹划方案设计与实施研究  

Research on the Design and Implementation of Tax Planning Scheme for Investment Invitation Manufacturing Enterprises in Villages and Towns

作　　者：杨轩[1] 王树锋[1] 

机构地区：[1]黑龙江八一农垦大学经管学院,黑龙江 大庆

出　　处：《金融》2022年第5期515-523,共9页Finance

摘　　要：针对乡镇企业会计核算力量薄弱和财务管理相对落后而又迫切需求开展纳税筹划的客观实际,选择增值税、消费税和企业所得税三大主要税种,结合国家税收法律制度规定,采用调研法、对比分析法和逻辑推理法等,在阐述前人对乡镇民营企业有关纳税筹划问题的学术研究观点基础上,分析了乡镇企业纳税筹划的特殊性及其客观要求,重点围绕投资规模大的乡镇招商引资企业税负较重的三大税种,摸索一套适宜乡镇企业及其财务人员操作的纳税筹划技术方案,并立足实践经验提出了纳税筹划方案的执行要领,以指导乡镇企业积极开展以降低税负为中心的纳税筹划,缓解资金需求压力,助力乡镇企业健康发展。In view of the objective reality that township enterprises are weak in accounting and relatively backward in financial management but are in urgent need of tax planning, the three major taxes of value-added tax, consumption tax and enterprise income tax are selected, and the provisions of the national taxation legal system are combined with the research method, comparative analysis method and logical reasoning method. The focus revolves around the “three major tax categories” with relatively heavy tax burdens for township investment attraction enterprises with large investment scale, explores a set of tax planning technical solutions suitable for township enterprises and their financial personnel, and proposes the implementation essentials of tax planning solutions based on practical experience, so as to guide township enterprises to actively carry out tax planning focusing on reducing tax burdens, alleviating the pressure of capital demand and helping the healthy development of township enterprises.

关 键 词：乡镇招商制造企业 纳税筹划 递延纳税 

分 类 号：F812.4[经济管理—财政学]