基于纳税视角的化工企业税收筹划研究

Research on Tax Planning of Chemical Enterprises from the Perspective of Tax Payment

文章在综合的财务管理知识和经济学相关知识的基础上,对化工企业的税收筹划进行了深入的分析。首先,整理出关于企业的税收筹划的相关概念,并根据已有的概念总结出笔者自己的观点。其次,根据化工企业主要涉及的税收业务,分析了化工企业中的税收筹划的基本思路,从增值税、所得税、资源税三方面进行系统的阐述。最后采用实证分析的方式,以H化工企业的实际税收筹划作为实际案列,分析了企业通过有效的税收筹划。结果表明,提前进行税收筹划,可以大大的降低企业的税负,为企业的经营减少成本,增加了企业的实际经济效益。

Based on the comprehensive knowledge of financial management and economics,this paper makes a thorough analysis of the tax planning of chemical enterprises.Firstly,the related concepts of enterprise tax planning are sorted out,and the author's own views are summarized according to the existing concepts.Secondly,according to the tax business mainly involved in chemical enterprises,the basic ideas of tax planning in chemical enterprises are analyzed,and the value-added tax,income tax and resource tax are systematically elaborated.Finally,using the empirical analysis method and taking the actual tax planning of H chemical enterprises as the actual case,the effective tax planning of H chemical enterprises is analyzed.The results show that tax planning in advance can greatly reduce the tax burden of enterprises,reduce the cost of enterprises'operation,and increase the actual economic benefits of enterprises.