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.

Brief analysis on value-added tax transformation and its influence on enterprises

From Jan. 1st, 2009, the value-added tax transformation will be performed in all industries around the country. Based on value-added tax types and retrospection of reform practices, this article analyzes the background of the national value-added tax transformation and points out the influence of full implementation of the value-added tax transformation on various enterprises.

Value-Added Tax （VAT） on Selected Financial Transactions

This paper deals with the approach to imposing value-added tax （VAT） on financial transactions. The VAT is a highly harmonized consumption tax within the European Union （EU）. VAT operational rules have been set down by the relevant directive of the Council of the EU. Under the directive, it is possible to select either exemption or taxation of financial transactions. Only the first option is permitted in the Czech Republic. Pros and cons of both models are described, in particular, the problems with determining the difference between financial transactions and other similar performance that must always be subject to tax. Potential lower VAT revenue or tax base assessment, as appropriate, seems to be crucial in the case of the taxation of financial transactions.

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.

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.

Interregional Value-Added Tax in the Era of E-Commerce: Tax Policy Design Based on Big Data from Online Retailing

The value-added tax(VAT)in China is levied and allocated based on the origin principle.Under the background of the increasing substitution of online retail for traditional offline retail,this mechanism will exacerbate the disparity of regional tax revenue,and intensify tax competition among local governments.Therefore,reconsidering the allocation mechanism of value-added tax in China can be an important policy decision,and it is influenced by various economic and social factors.Firstly,we utilize large-scale retail transaction data from an e-commerce platform to measure regional disparities in retail and consumption among different regions and then reveals present tax policy results in revenue imbalance in different regions.Secondly,we establish a model based on game theory to illustrate how the origin principle leads to fierce tax competition among regions.Furthermore,by establishing and solving tax allocation models between local governments and the central government,this study simulates and calculates the degree of revenue imbalance under different scenarios and attempts to propose policy measures.The results indicate that implementing the destination principle will reduce regional tax imbalances.Moreover,adjusting the allocation ratio between the central government and local governments based on city levels is advantageous for further reducing regional tax revenue disparities.

The Variance Analysis on Enterprise of Different Ways of Sales：Based on Analysis of Enterprise Tax Burden and Cash Flows

在目前竞争激烈的市场经济环境中,许多企业为了维持或扩大自己商品的市场份额,往往采取多种多样的销售方式,以达到促销的目的,而且随着经济的发展以及互联网时代的来临,销售形式也越来越多.基于企业税负与现金净流量的基础上对9 种销售方式从企业税负与现金净流量两个方面进行了分析与研究.研究发现税负高的销售方式,可能其现金净流量也比较高,因此企业在经营销售过程中,不能只考虑税负的问题,还要考虑企业现金净流量的问题,甚至是企业的整体发展问题以及顾客对销售方式的接受程度.

The Role of Artificial Intelligence Tax in Reducing the Unemployment Problem

The fear of the impact of artificial intelligence applications in the labor market on unemployment rates has increased.After the total global investment in this field did not exceed eight billion dollars in 2015,the global market for artificial intelligence globally will reach about 70 billion dollars by 2025.Many economic analysts believe that the application of artificial intelligence in industrial fields in particular will produce factories with much fewer employees than the current number,which will cause an increase in unemployment rates.Therefore,countries are trying to adapt to these systems,not only at the level of research and development of these systems,but also on the extent of strategic planning for the change they bring about on the economic level in general,and on the labor market in particular.One of the tools that these countries can use in their attempts to solve this problem is the artificial intelligence tax.

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。

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。

How International Tax Rules Adapt to the Development of the Digital Economy:The Perspective of the Republic of Azerbaijan

This article outlines the significance of the digital economy,highlighting the challenges to taxation,and introducing the focus of the article on Azerbaijan's perspective.In recent decades,the digital revolution has transformed the global economy,reshaping industries,business models,and consumer behavior at an unprecedented pace.This transformation,commonly referred to as the digital economy,encompasses a broad spectrum of activities ranging from e-commerce and digital services to data analytics and cloud computing.As the digital economy continues to expand its influence,traditional tax systems face significant challenges in adapting to this new reality.This has ignited discussions worldwide across various legal and regulatory domains,and international taxation is no exception.The tax consequences are extensive,impacting both direct and indirect taxation,broader tax policy matters,and tax administration.

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。

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。