白酒企业税务筹划方案设计研究

　　摘 要

　　自 20 世纪 90 年代中期，税收筹划的概念从西方引入我国，近几年得到了快速的发展，正日益受到广大纳税人的重视。伴随着我国市场经济体制的日益完善，企业作为市场的主体，其经营的目的是要实现企业的利润最大化。企业有许多方法来实现利润最大化，其中税收筹划是实现企业利润最大化目标的多种途径中非常重要而有效的途径之一。税收筹划是指，在市场经济的环境下，企业对其税收情况所开展的事前、事中的规划方案，其目的是为了降低税收负担，以期达到节税、避税的效果。税收筹划在帮助企业实现利润最大化的同时，还能提高企业的竞争力。

　　对于白酒行业来说，它属于纳税税负较重的行业之一，除了同其他行业一样要缴纳增值税、企业所得税、城市维护建设税及教育费附加等税种以外，还要作为消费税的征税对象缴纳较高的消费税。根据 2009 年 1 月 1 日起正式实施的《中华人民共和国消费税暂行条例》中对于消费税的相关规定，白酒生产企业在生产白酒并出厂的环节要进行复合计税，即缴纳从价计征的 20%和从量计征的每斤0.5 元的白酒消费税。针对较重的消费税征收而言，酒类企业想要通过合法合规的税务筹划方法来降低税收负担的意愿更强。而且，针对现有税法而言，白酒企业还是存在税务筹划空间的。所以，针对白酒企业的税务筹划方案设立是有较大意义的。

　　论文的研究方向是税收筹划，主要研究形式是以具体的案例分析为主，所选择的税收筹划对象是一家民营股份制酒类企业--SG 酒业公司。论文根据 SG酒业企业的实际情况，并且结合酒类企业普适的情况，根据现行有关税收法律法规，提出了针对 SG 酒业企业的具体的税收筹划方案，做出筹划效果评价，对筹划过程中可能存在的风险进行了分析并提出防范措施，最后对实施税收筹划方案前后的企业整体节税情况进行比较，并且对企业的税收筹划中普遍存在的问题给出了建议。论文是从以下几方面展开论述的：

　　第一章是从案例企业 SG 酒业有限责任公司（以下简称：SG 酒业公司）的基本情况入手。首先，细致研究了本企业的生产规模和经营情况。其次，对 SG酒业公司的基本财务状况进行了分析，主要包括：企业的销售收入（主营业务收入）、其他业务收入、生产成本、各种费用等。最后，详细列出了 2013 年 SG 酒业公司的各主要税种的纳税情况，主要包括：企业所得税、三大流转税、房产税、城市维护建设税及教育费附加。这些税种也是论文中税收筹划的主要方面。

　　第二章是 SG 酒业公司税收筹划策略的具体方案。通过实行公司分离，组建企业集团化管理构架；实施并购战略；成立物业管理公司；固定资产的销售定价筹划；设备大修理等税收筹划策略的具体方案，对上文中所述的六个主要税种进行筹划。并且，分别对各个方案进行效果分析。

　　第三章是 SG 酒业公司的税收筹划风险及防范。企业在进行税收筹划过程中是存在风险的。文章针对前一部分的筹划方案中可能存在的风险，提出了针对性的防范措施，以期望使筹划方案更加实际、可行。

　　第四章是总体效果与建议。对实施税收筹划方案前后的企业整体节税情况进行比较，发现筹划效果明显，并且建议在税务筹划过程中应该注意信息收集的及时准确，税务筹划与企业发展、整体税负情况等方面的选择问题。

　　关键词： 税收筹划 酒业企业 避税 风险防范

　　ABSTRACT

　　Tax planning concepts, since in the mid 1990 of the 20th century introduced intoChina from the West, have enjoyed rapid development in recent years, emphasis isincreasingly threatened by the taxpayers or use it. As China's market economymechanism of refinement, as subjects of the market enterprise, the purpose ofbusiness is to maximize profits. There are many ways and means for enterprises tomaximize profits, tax planning is to maximize profit target in many ways one of themost important and effective ways. Tax planning is the taxpayer to achieve thereduction in market economy environment tax revenue raising and planning purposes,it is the effective means to enhance the competitiveness of enterprises.

　　For the liquor industry, and it belongs to the tax burden of heavy industry. Inaddition to VAT, corporate income taxes, urban maintenance and construction tax andeducation surcharge, taxes, as well as a consumption tax base to pay the higherconsumption tax. Under implementation as of January 1, 2009 the People's Republicof China interim regulations on excise taxes excise taxes under relevant regulations,liquor and liquor manufacturing enterprises in the production of the factory's link tocomplex tax that is paid from ad valorem 20% and specific features of each kilogram0.5 Yuan liquor consumption tax. For heavier consumption taxes levied, liquorenterprises through legitimate tax planning methods to reduce the tax complianceburden will stronger. Also, for existing tax laws, liquor-making enterprises there isscope for tax planning. Therefore, programmers targeting the tax planning ofliquor-making enterprises set up are of greater importance.

　　Thesis research are tax planning and research was mainly based on specific casestudies, choice of alcoholic drinks is a private joint-stock enterprise tax planning--SGwine company. Papers according to the SG reality of the wine industry, wineenterprises and pervasive, according to relevant tax laws and regulations in force,were addressed to SG program of tax planning of liquor company, planningevaluation, conducted an analysis of possible risks in the planning process and topropose preventive measures. Discusses papers from the following areas:

　　First chapter is from case SG liquor limited liability company （hereinafter: SGliquor companies） start with the basic information. First of all, detailed study of thescale of production and operation of enterprises. Secondly, the SG wine business ananalysis of the financial situation of the company, including: enterprise sales income（business income）， other operating revenues, production costs, fees, and so on. Finally,detailing the year 2013 SG wine company major taxes tax situation, including:

　　corporate income tax, three-turnover tax, property tax, urban maintenance andconstruction tax and education expenses surtax. These key aspects of tax planning intax papers.

　　Chapter II SG wine company tax planning strategy specific programs. Throughcorporate separation, formation of enterprise group management structure; mergersand acquisitions strategy; change of gift packaging of combination products; set up aproperty management company fixed assets sales pricing plan; tax planning strategyspecific programs such as equipment repair, as described in the above six major taxplanning. Also, separate effect analysis for various programs and, finally, before andafter the implementation of tax planning of enterprise's tax situation compare plannedresults found for enterprise tax.

　　Chapter III SG risks and prevention of tax planning of liquor companies.

　　Corporate tax planning is at risk in the process. Articles in the first part of planningfor possible risk, targeted preventive measures were put forward in the hope ofmaking planning more realistic, feasible.

　　The fourth chapter presents conclusions and recommendations. Implementing taxplan summarizing the overall tax situation before and after the programs, andrecommended that in the course of tax planning should be taken to collect timely andaccurate information, tax planning and business development, the overall tax burdenof choice.

　　Key Words: Tax planning Liquor enterprise Tax avoidanceRisk prevention
 

　　目 录

　　摘要…… I

　　ABSTRACT…… III

　　绪论…… 1

　　1 SG 酒业有限责任公司基本情况介绍 …… 3

　　1.1 SG 酒业有限责任公司概况 …… 3

　　1.2 公司基本财务状况…… 3

　　1.3 SG 酒业有限责任公司 2013 年纳税情况介绍 …… 4

　　2 SG 酒业公司税收筹划方案分析 …… 7

　　2.1 实行公司分立…… 7

　　2.1.1 方案介绍…… 7

　　2.1.2 筹划依据和效果…… 7

　　2.2 实施并购战略…… 10

　　2.2.1 方案介绍…… 10

　　2.2.2 筹划依据和效果…… 10

　　2.3 成立 SG 物业管理公司…… 14

　　2.3.1 方案介绍…… 14

　　2.3.2 筹划依据和效果…… 14

　　2.4 固定资产销售定价筹划…… 15

　　2.4.1 方案介绍…… 15

　　2.4.2 筹划依据和效果…… 15

　　2.5 设备大修理筹划…… 16

　　2.5.1 方案介绍…… 16

　　2.5.2 筹划依据和效果…… 17

　　3 SG 酒业公司税收筹划中存在的风险及防范 …… 19

　　3.1 实行公司分立引致的经营管理和操作规范性风险及防范…… 19

　　3.2 并购酒厂过程中的风险控制及防范…… 20

　　3.3 成立物业管理公司的时间局限风险及防范…… 21

　　3.4 固定资产销售定价中事前筹划问题及防范…… 21

　　3.5 设备大修理中税收筹划选择问题及防范…… 22

　　4 总体筹划效果与建议…… 24

　　4.1 总体筹划效果…… 24

　　4.2 建议…… 25

　　4.2.1 实施税收筹划要充分收集和分析各种信息…… 25

　　4.2.2 实施税收筹划要综合考虑各个方面的因素…… 26

　　参考文献…… 28

　　致谢…… 31