摘要：随着越来越多的汽车品牌进驻中国市场，汽车销售企业呈现出不断增加的态势，汽车市场逐渐饱和，行业竞争越发激烈。在优胜劣汰的压力下，汽车销售企业把经营管理的重点逐步向控制成本转移，而税收作为一项重要的成本支出，直接影响企业利润增长，有计划有选择地对其开展筹划显得至关重要。其中增值税作为我国主体税种，同时也在汽车销售企业经营过程所产生的税收负担中占着较高的比重。因此，汽车销售企业在顺应市场要求，尊重税收政策法规的前提下，结合实际经营状况对应缴纳的增值税进行纳税筹划，就可以在一定程度上增加企业直观收益，减轻税负压力，保持健康繁荣的发展势头。76039

毕业论文关键词：增值税，纳税筹划，税收负担

Abstract：As more and more car brands into the Chinese market, and shows a tendency of increasing car sales enterprises, auto market gradually saturated, increasingly fierce competition in the industry。 Under the pressure of superior bad discard, car sales enterprise operation and management of the focus gradually shift to control costs, the cost of tax revenue as an important expenditure, directly affect the enterprise profit growth, in a planned way to selectively its crucial to carry out the plan。 The VAT as an important component part of the system in our country, it is in the national accounts for an important part of the tax revenue, but also in the car sales business process with a higher proportion of tax burden。 Therefore, automobile sales companies in adapt to market requirements, under the premise of respect for tax policy and regulations, combined with the actual operating conditions correspond to pay value-added tax for tax planning, to increase their intuitive earnings to a certain extent, reduce the tax burden, maintain a healthy development momentum of prosperity。

Keywords：value- added tax , taxation planning, tax burden

目录

1 引言 3

1。1 研究背景 3

1。2 研究目的与意义 3

1。3 研究方法 3

2 红日汽贸公司案例描述 4

2。1 涟水红日汽贸有限公司简介 4

2。2 红日汽贸税务筹划现状 4

2。2。1 机构设置 4

2。2。2 纳税人身份的选择 4

2。2。3  销售收入的筹划 4

2。3 红日汽贸公司案例介绍 5

2。3。1 有销项而无进项的问题 5

2。3。2 分期销售业务的分歧 5

2。3。3 折扣方式的选择 5

3 红日汽贸公司案例分析 6

3。1税收筹划的目标 6

3。2 案例存在问题分析 7

3。2。1 未能充分利用资金的时间价值 7

3。2。2 分期付款销售筹划不当 7

3。2。3 折扣方式的账务处理方式存在处罚隐患 8

4 税收筹划问题的对策建议 9

4。1 提高财务人员专业素质 9

4。2 采用购进扣税法进行纳税筹划 9

4。3 建立咨询公司处理分期业务