Analysis of Case Teaching about Course of Tax Planningin Undergraduates Major of Finance and Economics

《税收筹划》是一门专业性和实践性很强的课程,可利用案例教学法开展该门课程本科专业的教学.完善《税收筹划》案例教学应做到：首先,应建立有效合理提升师生专业综合素质的保障机制,不断提升教师从事案例教学的实践能力以及学生参与案例教学的自信心和实践基础;其次,重视案例选择工作,特别要加强案例教学库的建设工作;再次,合理设计并认真组织案例教学,采取参与式案例教学与竞争式案例教学相结合的教学模式;最后,还应完善教师激励机制和改革案例教学的考核方式,不断提高师生互动参与的积极性.

Research on Tax Planning of PPP Projects in China: Based on the Perspective of Digital Economy

The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through statistical analysis,it is found that the value-for-money and big data of the PPP project affects tax planning,the project’s value-added tax input and output items have time mismatches,and enterprises Income tax payment imbalance.In the context of the digital economy,the tax planning of China’s PPP projects can be further improved:digital transformation and big data to prevent tax risks caused by value for money evaluation;based on digital technology to improve the value-added tax deduction chain,and digital communication platforms to alleviate time mismatch of value-added tax;use big data to monitor and balance project portfolio investment;improve the level of digital skills of financial personnel.

Tax Policy and Planning:Lessons From Developed Countries

One of the fundamental issues in developing countries is how to evolve tax policies that can generate sufficient revenue for government activities.Consequent upon the above,this study examined tax policies and planning in developing sub-Saharan African countries.It adopted table content analysis and descriptive statistics in its methodology.The study observed that aggressive tax planning which the Multi-National Corporations execute through royalty payment,interest payment,strategic transfer pricing and treaty shopping,among others,has caused countries around the globe huge revenue losses annually and has become a matter of serious concern to both the developed and developing economies.The implication of this is that achievement of objectives of tax policies and their reforms will remain a mirage in sub-Saharan African countries.The study concluded that the prevalence of illicit financial outflows in the form of tax evasion and avoidance in the guise of aggressive tax planning by multinational corporations,however,makes Africa’s tax policies worse.It was recommended that the Organization for Economic Corporation and Development,and the G-20 should involve developing countries in the Base Erosion and Profit Shifting project as they are the worst victims of these activities.

Analysis and Reflection about Necessity and Feasibility of corporate tax planning

Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning, companies can not only regulate their production and business activities, but also correctly handle the relationship between enterprise and government., The basic principles of corporate tax planning, including compliance law and consolidated financial capability, the security of national tax law and the both theory and practice of home and abroad corporate tax planning carry out the feasibility of providing guaranteed.

Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period

The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.

Accounting and Tax Planning for High Technology Enterprises

In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,combined with the status quo of accounting and tax planning of high-tech enterprises,there is something to be improved in both aspects,which makes the enterprises’financial and taxation risks higher and is not conducive to their normal operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.

A Brief Discussion on Consumption Tax Planning

Consumption tax is calibrated within the price.The amount of consumption tax will directly affect the profits of enterprises.On a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of consumption tax,and increase the profits of enterprises.This article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects:the scope of tax collection,the basis of tax calculation,and the tax rate.

A Brief Discussion on the Penetration Point and Techniques of Tax Planning

Tax cost is one of the costs of business activities,and tax planning has become an indispensable financial activity.How to carry out effective tax planning has been the focus of enterprises.Therefore,this paper intends to discuss how to carry out tax planning from the penetration point and techniques of tax planning,with an aim to provide reference for enterprises’tax planning activities.

Analysing Individual Income Tax Planning in Colleges and Universities——Based on the Normal Wage Income and Annual Salary of One-time Bonus Tax

Paying personal income tax is related to the vital interests of each faculty.In order to improve the faculty’s enthusiasm for work,it's very essential to make a plan for paying personal income tax.Based on the method of paying personal income tax,this essay gives a strategic analysis of tax planning with a combination of the university faculty’s actual salary situation.

新零售企业税务筹划风险分析

随着科学技术的发展和消费者需求的变化,新零售企业迎来了蓬勃发展的机遇。一众企业借助数字化技术和独特的商业模式,在市场上脱颖而出,为人们提供便利、快捷和多样化的购物体验。然而,新零售企业由于其经营的特殊性,在税务及财务合规性及财务效率方面面临着诸多挑战与风险。文章首先通过研究税务筹划的基本定义及原则,为新零售企业税务筹划工作的开展方向奠定了宏观上的基调;其次通过梳理新零售企业在经营过程中存在的常见风险,为新零售企业管理及应对风险提供指向引导;最后通过分析常见风险点,提出具有针对性的税务筹划风险规避办法,为新零售企业的税务筹划及内部控制工作的开展提供参考。

新一轮财税体制改革下中期预算改革的思考

新一轮财税体制改革是全面深化改革的重要组成部分,是一场关乎国家治理体系和治理能力现代化的深刻变革。通过构建中期预算改革与新一轮财税体制改革核心目标的理论联系,分析中期预算框架提高财政能力、促进国家治理体系和治理能力现代化的内在机理。中期预算框架在新一轮财税体制改革中是增强财政稳定性、助力财政提质增效、实现最优财力均衡的理想“支点”。目前我国预算管理制度改革已进入深水区,中期预算改革的深化面临诸多阻力,难以满足我国高质量发展的需求,不利于我国治理体系和治理能力现代化的推进。新一轮财税体制改革应进一步深化中期预算改革,加大预算统筹力度,推进宏观政策协调配合,加强财政预算管理,增强财政可持续性,强化规划统筹和可操作性,大力提质增效,让财政更好地支撑国家发展战略。

中小企业纳税筹划问题分析及对策建议——以M公司为例

“营改增”推行后,我国税收形势发生重大变化,纳税筹划的重要性日渐突显,做好纳税筹划对中小企业至关重要。以M公司为例,针对中小企业纳税筹划展开分析,探析其在增值税和企业所得税方面存在的问题,设计相应纳税筹划方案,并从完善内部控制机制、加强与税务部门的沟通、加深对税法政策的理解等方面提出相应解决对策,以期对中小企业的纳税筹划工作有所裨益。

IDR激励下考虑光热生物质能利用的源荷协调优化调度策略

为进一步提高生物质能(biomass energy,BIO)的利用效率,提出一种综合需求响应(integrated demand response,IDR)激励下考虑光热生物质能利用(solar thermal biomass utilization,STBU)的源荷协调优化调度策略。首先,在“源”侧构建含STBU的综合能源系统(integrated energy system,IES)耦合供能模型,并将STBU耦合电转气系统,从而实现STBU装置掺氢燃烧高效利用;其次,在“荷”侧同时引入价格型和替代型需求响应,通过“源荷”协调优化,提高IES低碳性能;然后,在IES中引入储液式碳捕集系统和阶梯型碳税机制提升系统低碳经济效益,以系统总收入最大建立目标函数,并建立考虑IES多重不确定性的模糊机会规划约束模型;最后,选取北方某地区实际数据验证模型的可行性与有效性,并分析多重不确定性对IES运行成本的影响。结果表明该模型具有良好的经济性与低碳性,不确定性的上升会提高系统与外部电网的交互成本。

基于“税收链”视角的专精特新企业税务筹划研究——以S股份有限公司为例

文章基于“税收链”的视角,将专精特新企业的资金决策、物资采购、产品研发、生产制造、市场营销五个环节与“税收链”的价值流转节点有机结合起来进行量化分析,并权衡各方利益相关者的价值诉求做出最优方案组合选择,在此基础上为实现税收流程精细化管理提出保障措施与综合性建议。

我国地方隐性债务风险化解方案及实践研究

地方隐性债务风险引发市场和政府高度关注,一系列中央重要会议都对地方债务风险化解作出部署安排,化解隐性债务风险工作迫在眉睫。本文分析了地方隐性债务风险概况及成因,梳理了过去五轮债务置换历程,对财政部提及的安排财政资金偿还、借新还旧或展期、合规转化为企业经营性债务等六种债务化解方式进行了剖析,并结合地方政府借助银行资源、地方国企、REITs等方式化解债务的实践,从短期、中期、长期三个维度,以及金融资源、融资平台转型、清理拖欠企业账款、财税体制改革等十个方面,思考隐性债务化解方案。

研发费用管理与税务筹划探究

研发费用作为高新技术企业支出的重要组成部分,高新技术企业在发展过程中,通过科学的研发活动管理机制,能够有效提高企业的竞争力及企业管理水平。但是部分企业在发展过程中仍存在着研发费用管理不足的问题,税务管理体系不够科学。因此文章针对高新技术企业研发费用管理与税务筹划工作进行分析,并论述高新技术企业研发费用管理与税务筹划相关要点,对企业建立科学的研发费用管理机制以及实现降本增效具有一定价值。

基于SPOC翻转课堂的“纳税申报与筹划”课程教学效果探究

作为信息时代新型、有效的课程管理方式,SPOC翻转课堂以SPOC(小规模限制性在线课)为载体,对教学资源做集优处理,使生涩、高度理论化的教材知识框架向贴近生活实际、侧重价值引领的生动鲜活的教学内容转变,最终实现整个教学流程的知识输出、知识内化和知识强化。将实验研究与问卷调查相结合,以“纳税申报与筹划”翻转课堂教学实践为例,从课堂交流互动、师生关系、学习效果、学习态度四个维度探讨翻转课堂模式的教学效果。

文化产业项目投资决策审计考量与税务筹划

决策审计是民本审计观的重要体现,是深化研究型审计的必由之路。文化产业项目投资的决策审计,是对内部投资权力的约束与监督,是对文化产业相关政策普惠性的运用与检验。结合文化产业项目的特征,针对文化产业项目决策审计需要考量的主要内容,提出如何利用行业税费红利进行科学的税务筹划,为文化产业项目投资提供良好的成本控制方案,优化企业资产配置,减少沉没资金损失,提高文化产业项目投资成功率。

企业税务筹划存在的问题与应对策略

在竞争日益激烈、复杂多变的市场环境下,企业需要充分调动一切积极因素降本增效。开展高质量的税务筹划工作对于企业降低成本、提高经济效益具有积极的现实意义。阐述了企业税务筹划的重要性,分析了企业税务筹划过程中的风险隐患,探讨了企业税务筹划存在的问题,并提出了企业税务筹划的应对策略。

会计信息可比性、企业税收筹划与投资效率的关系研究

通过分析大规模数据集,构建多元回归模型,探讨会计信息可比性、企业税收筹划和它们之间的相互作用对投资效率的影响。研究发现:会计信息可比性对投资效率具有显著的正向影响,更具可比性的会计信息能够提高企业的投资效率,为投资决策提供更准确的指导,这一结果在统计学上是高度显著的;企业税收筹划与投资效率之间存在负相关关系,尽管其p值略高于1%,但仍然显著,这表明企业在追求税收优惠的同时,可能会牺牲一部分投资效率,因此需要在税收筹划和投资决策之间取得平衡;会计信息可比性与企业税收筹划之间的交互作用存在相互调节的关系,即高可比性的会计信息可能减弱企业税收筹划对投资效率的影响,反之亦然。