摘要消费税是我们国家流转税主要种类的一种，它在我们国家的税收制度当中具有非常重要的地位与作用。如何利用税收筹划来控制和减轻企业的税负，从而给企业带来活力创造更多财富，对于企业的经营发展来说意义重大。本文立足于消费税和税收筹划，阐述消费税的概念和税收筹划的概念，利用征税范围、税率、计税依据等方法对消费税的筹划进行解读。并结合当前我国企业税筹现状，分析我国企业对消费税进行筹划时存在的弊端，从政府和企业两个角度提出了行之有效的建议及对策，希望以此来推动消费税税收筹划在我国的合理发展。86511

毕业论文关键词：消费税；纳税筹划；计税依据；

Study on tax planning of consumption tax

Abstract Consumption tax is a kind of main types of transfer tax in our country, it in the tax system of our country has very important position and role。 How to use tax planning to control and reduce the corporate tax burden, thus to the enterprise bring vitality to create more wealth, for the operation and development of enterprises of great significance。 In this paper, based on the consumption tax and tax planning, elaborates the consumption tax concept and tax planning concept, the scope of Taxation, tax rate, the tax basis of method of consumption tax planning to interpret。 Combined with the current our country enterprise tax to raise the status of, analysis of the problems existing in the enterprises of our country of consumption tax planning, from the government and enterprises In the perspective of effective suggestions and countermeasures, hoping to promote the reasonable development of the consumption tax planning in China。

Keywords:Consumption tax; tax planning;Consumption tax planning;

目录

0 引言 1

1 消费税和税收筹划的概述 1

1。1 消费税的概念 1

1。2 消费税税收筹划的概念 2

2 消费税税收筹划的方法 2

2。1 利用独立核算的销售机构筹划 2

2。2 利用“纳税临界点”筹划 3

2。3 关注国家的税收优惠政策 3

3 消费税的税收筹划的分析 3

3。1 征税范围的税收筹划 3

3。2 消费税纳税人的税收筹划 4

3。3 消费税税率的税收筹划 4

3。4 计税依据的税收筹划 5

3。5 非货币性交易的税收筹划 7

4 消费税税收筹划中存在的问题 7

4。1 税收筹划没有把握好“度” 8

4。2 企业没有在规定期限及地点缴纳税款 8

4。3 没有认真填写和保管好有关发票、凭证 8

4。4 税收筹划专业人才的缺乏 9

5 完善企业消费税税收筹划的对策 9

5。1 企业层面 9

5。2 政府层面 11

结    论 13

致    谢 14

参考文献 15

消费税税收筹划研究