摘要：本文在对消费税和纳税策划分别进行理论研究的基础上，从多个方面分析了消费税纳税策划的途径。通过具体的实例研究，使得论证更具有说服力。本文主要分为五个部分：第一部分，介绍了课题的研究背景和研究意义，简要阐述了我的研究框架与研究方法，也指出了自己的创新点与不足；第二部分简要介绍了消费税的相关概念和特征，并着重分析了近年来消费税改革的具体政策和未来趋势；第三部分从定义、原则、意义、风险四个方面分析了纳税策划这一概念；第四部分在整合消费税与纳税策划的基础上，研究出了消费税纳税策划的七个途径，并佐以具体的案例分析；第五部分则是以ABC酒业股份有限公司为例，揭示上述纳税策划途径在现实公司中的具体应用。

关键词：消费税；纳税策划；案例分析

Tax planning of consumption tax

Abstract：Based on the theoretical research of consumption tax and tax planning, this thesis analyses the consumption tax planning approach in many ways. Apart from that, a specific case study makes it more convincing. This paper is pided into five parts: the first part introduces the background and significance of the research, briefly describes the research framework and research method of the paper and also points out the innovations and shortcomings; the second part briefly introduces the concept and characteristics of the consumption tax, and analyzes the government policy changes about consumption tax in recent years and its future trend which has a straight relation with the consumption tax reform; the third part analyses tax planning concept through its definition ， principle, significance and risk. The fourth part is based on the integration of consumption tax and tax planning, which researches the seven ways of consumption tax planning, combined with specific case analysis; the fifth part uses the ABC wine Limited by Share Ltd as an example to reveal the concrete application of the above-mentioned tax planning approaches in reality.

Keywords :tax planning  ；consumption tax  ；case study；

目录

摘要 1

ABSTRACT 1

1引言 1

1.1研究的背景与意义 1

1.2本文的研究框架与研究方法 3

1.3本文的创新点与不足 3

2消费税的基本概念 3

2.1消费税的基本理论 3

2.2近年消费税政策变化 5

3纳税策划的理论分析 6

3.1纳税策划的定义 6

3.2纳税策划的原则 7

3.3纳税策划的意义 8

3.4纳税策划的风险 8

4消费税纳税策划策略 9

4.1消费税纳税策划的可行性 9

4.2消费税纳税策划策略 9

5案例研究 13

5.1案例介绍 13

5.2案例分析 14

5.3案例启示 16

结束语 17

致 谢 18

参考文献 19

消费税的纳税策划研究