国美电器有限公司增值税的筹划探.doc

三 江 学 院 本科毕业论文 题 目 国美电器有限公司增值税的筹划探讨 商 学 院（系） 财务管理 专业 学生姓名 黄春草 学 号 32008041019 指导教师 吴 芃 职 称 副教授 起讫日期 2011.12——2012.05 指导老师工作单位 东南大学 独创性声明 本人声明所呈交的毕业论文是我个人在指导老师指导下进行的研究工作及取得的研究成果。尽我所知，除文中已经标明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写过的研究成果。 对本文的研究做出贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。 论文作者签名： 日期：2012年5月17日 XIV _Toc325054233 摘 要 随着市场经济的发展，依法纳税、诚心纳税也已成为企业参与现代经济生活的必备素质。、纳税筹划就是在充分利用现行税法提供一切优惠的基础上,在诸多选择的纳税方案中,选择最优,以达到整体税后利润最大化。增值税是我国的主体税种,对企业来说,它具有很大的税收筹划空间。国美电器属于大型零售企业，对零售企业来说其实增值税中提到的销售货物的纳税主体，所以其增值税必不可少，增值税的税务筹划也是非常重要的。翱翔的鹰象征着国美的文化品格，是所有国美人的精神图腾，以对于税收筹划它的眼光也要像鹰一样敏锐，要发现依法可以减少纳税的途径，而我也需要雄鹰附身，找出国美增值税税收筹划存在的问题并且解决问题。 关键字：增值税，增值税筹划，国美电器 _Toc325054234 Abstract With the development of market economy, pay tax in accordance with law, sincere tax has also become enterprises to participate in the modern economic life the necessary quality. Tax planning is to make full use of the existing tax laws in providing all the preferential, and on the basis of choice in many of the tax scheme, select the optimal, in order to achieve integral after-tax profit maximization. Value added tax is our duty, to the enterprise for, it has a lot of tax planning space. Gome belong to large retail enterprise, enterprise that actually value added tax on retail sales of goods mentioned in tax subject, so its value added tax is essential, the value added tax of tax planning is also very important. The eagle fly symbol of gome culture character, is all of the human spirit gome totem, for tax planning it with the eye of an eagle to acute, and to find ways to reduce the tax can according to law, and I also need the eagle possessed, and find out the gome value added tax of the existence of tax planning problem and solve problems. Key words: value added tax, value added tax planning, gome electrical appliances _GoBack _Toc325054235 增值税税收筹划的理论概述 _Toc325054