定稿白酒企业消费税纳税筹划分析.docx

郑州大学西亚斯国际学院本科毕业论文题目白酒企业消费税纳税筹划分析指导教师张慧娟职称讲师学生姓名邓淇文学号201510297406专业会计学班级会计1班院（系）商院完成时间PAGE\*MERGEFORMATIV白酒企业消费税纳税筹划分析摘要消费税是白酒企业的重要税费之一，进行可行的纳税筹划能使白酒企业减轻负担，同时还能促进企业良好发展。近年来消费税纳税筹划随着我国经济的不断发展市场竞争越来越激烈,企业为了生存和发展不得不面临生产方式的转变,在扩大生产的同时还要考虑降低各种费用。对于经济发展稳定的企业来说,纳税筹划分更需要认真研究和分析。纳税筹划是指企业相关人员在不违反税法的情况下根据财务管理和税务管理的知识降低税收负担率。由此可见,纳税筹划对企业费用的降低发挥着重要作用。本文从白酒企业消费税纳税研究的背景和意义出发，总结出白酒企业消费税纳税筹划的相关策略，再根据消费税纳税筹划环节提出要点及方法并展开详细阐述，从而来加强白酒企业的消费税纳税筹划。关键词白酒企业/消费税/纳税筹划LiquorconsumptiontaxplanninganalysisAbstractAbstract:Consumptiontaxisoneoftheimportanttaxesforliquorenterprises.Feasibletaxplanningcannotonlyreducetheburdenofliquorenterprises,butalsopromotetheirgooddevelopment.Inrecentyears,withthecontinuousdevelopmentofChina'seconomyandincreasinglyfiercemarketcompetition,enterpriseshavetofacethetransformationofproductionmodeinordertosurviveanddevelop.Theyshouldnotonlyexpandproduction,butalsoconsiderreducingvariousexpenses.Forenterpriseswithstableeconomicdevelopment,taxplanninganalysisneedsmorecarefulstudyandanalysis.Taxplanningreferstothatrelevantpersonnelofanenterprisereducethetaxliabilityrateaccordingtotheknowledgeoffinancialmanagementandtaxmanagementwithoutviolatingthetaxlaw.Itcanbeseenthattaxplanningplaysanimportantroleinreducingenterpriseexpenses.Basedonthebackgroundandsignificanceofliquorenterprises'consumptiontaxplanning,thispapersummarizestherelevantstrategiesandmethodsofliquorenterprises'consumptiontaxplanning.Andthenaccordingtotheconsumptiontaxplanningpointsandmethods,andthenlaunchedadetailedelaboration,inordertostrengthentheliquorenterprisesconsumptiontaxplanning