摘要
消费税是白酒企业的重要税费之一,进行有效的纳税筹划能使白酒企业减轻负担,促进企业健康良性发展。从白酒企业消费税研究背景和文献研究现状出发,归纳出白酒企业消费税纳税筹划的基本方式。接着截取2012—2017年的7家上市白酒企业消费税税负数据揭示白酒企业消费税纳税筹划的必要性和实际效用。然后从白酒企业的角度分析了白酒企业纳税筹划当前存在的问题,在此基础上针对性地提出了"企业内外+行业产业链"的建议,从企业内部纳税筹划体系建设、关注外部纳税环节和整合产业链优化资源三个角度展开详细阐述,以加强白酒企业的消费税纳税筹划。
As consumption tax is one of the important taxes of liquor enterprises,effective tax planning can reduce the burden of liquor enterprises and promote their healthy and sound development.First,based on the research background and literature research status of liquor enterprises consumption tax,this paper concluded the basic way of tax planning.Then,the data demonstrating tax burden on consumption of seven listed liquor enterprises from 2012 to 2017 were extracted to reveal the necessity and practical effect of tax planning on consumption tax.In addition,the current problems of tax planning were also analyzed from the perspective of the enterprises themselves.On this basis,the advice of “inside and outside the enterprise ＋ industry chain” was accordingly put forward,which elaborated on the enterprise internal tax system construction,the external taxation links and the integration of industry chain to optimize resources in order to strengthen the tax planning for consumption tax in the liquor enterprises.
作者
张莉
李宗超
ZHANG Li;LI Zong-chao(College of Commerce,Chengdu University of Technology,Chengdu 610059,China)
出处
《国土资源科技管理》
2018年第5期120-131,共12页
Scientific and Technological Management of Land and Resources
基金
四川省哲学社会科学重点研究基地
四川省人文社会科学重点研究基地
川酒发展研究中心资助项目:四川白酒类上市公司价值评估研究(CJY16-02)
关键词
白酒企业
消费税
纳税筹划
liquor enterprises
consumption tax
tax planning
