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Jingdong book

税收筹划:理论、实务与案例(MPAcc精品系列)

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本书以《企业会计准则》和税法为依据,借鉴经济学、管理学的*新研究成果,以企业经营流程为主线,结合大量实践案例,系统阐述税收筹划的相关理论、实务与典型案例。
本书并不拘泥于税制结构和税收政策的细节,而是把税收筹划放到一个更为开阔的空间里,从更普遍的意义上探讨税收筹划的理论体系、操作技术及实践应用,从更深层次上提供一个理解税收筹划与战略规划、经营模式、资本交易、财务决策之间彼此影响的分析框架。
本书完全按照全面推开“营改增”试点后的政策编写,适于MPAcc、MBA、MT等专业研究生教学使用,同时也适合企业各级管理者学习以及培训使用,对从事财税研究的科研工作者也有一定的参考价值。
Author Description

蔡昌 中央财经大学税务学院税务管理系主任,教授,硕士生导师,MBA、MPACC税收筹划课程主讲人,中国社会科学院博士后。兼任社会科学院研究生院客座教授、税务专业硕士导师。清华大学、上海交通大学、西南财经大学等大学客座教授,在《人民日报》、《税务研究》等报刊发表论文100余篇,主持教育部人文社科项目、中国博士后基金等3项课题研究,出版著作、教材20余部,代表作有《税收筹划实战》《新会计准则与纳税筹划》《税务稽查零风险》《税收筹划八大规律》《税务风险——防范、化解与控制》《税务会计》等。
Catalogue

第一篇 理论篇
第一章 税收筹划的基础理论
第一节 税收筹划的研究动态及概念
第二节 税收筹划与偷税、避税的区别
第三节 宏观视野下的税收筹划
第二章 税收筹划的基本方法
第一节 税收筹划的目标与规则
第二节 税收筹划操作方法
第三章 税收筹划的发展前沿
第一节 税收筹划的战略思想
第二节 税收筹划的风险思想
第三节 税收筹划的管理思想
第四节 税收筹划的设计思想
第五节 税收筹划的前沿理论
第二篇 实务篇
第四章 公司设立的税收筹划
第一节 居民企业与非居民企业
第二节 分支机构的设立与税收筹划
第三节 各类经济组织的选择与税收筹划
第五章 投资融资的税收筹划
第一节 投资决策的税收筹划
第二节 融资决策的税收筹划
第六章 物资采购的税收筹划
第一节 采购发票及税款抵扣的税收筹划
第二节 采购控制的税收筹划
第七章 生产研发的税收筹划
第一节 存货计价与资产折旧的税收筹划
第二节 生产设备租赁的税收筹划
第三节 委托加工与自行加工的税收筹划
第四节 技术改造及设备大修的税收筹划
第五节 技术研发的税收筹划
第八章 市场营销的税收筹划
第一节 混合销售与兼营行为的税收筹划
第二节 促销行为的税收筹划
第三节 销售模式及结算方式的税收筹划
第四节 销售返利及佣金的税收筹划
第五节 销售活动的其他税收筹划方法
第九章 利润分配的税收筹划
第一节 企业利润形成的税收筹划
第二节 企业所得税的其他税收筹划
第三节 企业利润分配的税收筹划
第十章 薪酬激励的税收筹划
第一节 工资薪金筹划的基本方法
第二节 年金的税收筹划
第三节 股票期权的税收筹划
第四节 个人所得税的其他筹划方法
第十一章 资本交易的税收筹划
第一节 企业并购的税收筹划
第二节 企业分立的税收筹划
第三篇 案例篇
第十二章 综合税收筹划方案
方案一 云锦服装有限公司税收筹划方案
方案二 青力环保设备有限公司税收筹划方案
方案三 长兴设备制造公司税收筹划方案
方案四 重庆川东化工集团的税收筹划方案
方案五 惠民连锁股份有限公司税收筹划方案
方案六 “栖溪公馆”项目的税收筹划方案
方案七 恒隆置业房地产开发有限公司税收筹划方案
方案八 森茂集团国际税收筹划方案
参考文献
Book Abstract

随着市场经济的深入发展和经济全球化的趋势,税收与经济的关系更为密切,也更显著地影响着我们的生活。2013年1月3日,瑞士最古老的私人银行韦格林银行承认帮助100多位美国富人逃避税收,同意为此缴纳5 780万美元的补偿和罚金,同时,这家有着271年历史的银行宣布将在经营超过两个半世纪后永久歇业。法国政府决定自2013年起向年收入超过100万欧元的个人征收税率为75%的所得税以及提高财产继承税税率,不少富人“闻风外逃”,法国奢侈品巨头路易威登公司(LV)董事局主席兼首席执行官贝尔纳·阿尔诺2012年9月正式向比利时移民局递交入籍申请(已于2013年撤销申请),法国著名影星、国宝级演员热拉尔·德帕迪约2013年1月3日申请加入俄罗斯国籍并获普京总统批准。Klepper & Nagin(1989)有一句极为经典的名言:人的一生中有三件事情是确定的:死亡、税收以及人类为逃避这两件事所做出的不懈努力。
目前,税收筹划得到全社会的广泛关注,备受推崇。何谓“税收筹划”?税收筹划是 指纳税人在既定的税制框架内,通过对纳税主体的战略模式、经营活动、投资行为、理财涉税事项等进行事先规划和安排,以达到节税、递延纳税和降低税务风险等目标的一系列税务规划活动。出于理财决策和税收利益的考虑,集团公司、商务机构乃至个人都十分关注税收筹划的实践运作,税收筹划已经成为“皇冠上的明珠”。国内一些税务师事务所、税务研究机构、律师事务所等中介组织积极推出高端税收筹划服务,一些上市公司、集团企业开始尝试设立税务部并开展卓有成效的税收筹划活动。
“横看成岭侧成峰,远近高低各不同”,对税收筹划的理解与认识也是如此。基于私法 自治原则,基于法律框架下对税收利益的合法追求,税收筹划被界定为纳税人享有的一 项合法权益。税收法定原则确立了纳税人的税收筹划权,而私法自治使这种权利成为现 实。税收筹划是市场经济的必然产物,是纳税人具有法律意识的主动行为,它不仅具备合法性的基本要件,更体现着民主正义的税收契约精神。因此,对于有失公平的税收逃避行税收筹划 :理论、实务与案例
为必须坚决遏制和打击。如果放纵税收逃避行为,就会使“经济生态”失衡。因此,我们 需要一个公平、透明的游戏规则,需要缔结一份税收筹划博弈合约。 征税与纳税是一种永恒的、高智商的动态博弈对局,我们经常用“渔网理论”来刻画 征纳双方之间的微妙关系:渔民编织渔网出海打鱼。但在打鱼过程中,必然会出现一些漏 网之鱼。鱼之漏网,原因在于网,鱼从网中钻出是鱼渴望生存的天性使然。渔民不应该埋 怨漏网之鱼,而应该想办法修补好捕鱼之网。其实,将“渔网理论”应用于税收筹划有一 定的借鉴意义:税法犹如一张大网,再结实的渔网都有网眼过大乃至破损之处,再完善的 税法都有缺陷和漏洞。因此,税收筹划体现着纳税人捕捉“税法漏洞”、挖掘“税收空间” 的洞察力,是纳税人对税收环境的反应和适应。更为重要的是,税收筹划堪称税收公平与 效率的试金石,能使政府意识到修补“税法之网”的迫切性,进而演变成一种税制变迁的 推动力,引发税制的诱致性制度变迁 ① 。
关于税收筹划的起源,根据文献记载,最早可以追溯到19世纪中叶的意大利,当时 意大利的税务咨询业务中已存在税收筹划行为,这可以看作税收筹划的最早萌芽。税收筹 划的正式提出始于美国财务会计准则(SFAS),财务会计准则委员会(FASB)在 《SFAS109———所得税的会计处理》中提出了“税收筹划战略”(tax-planning strategy)。 欧洲税务联合会于1959年在法国巴黎成立,当时由5个欧洲国家的从事税务咨询的专业 团体发起成立,其主要业务就是为纳税人进行税收筹划。美国经济学家迈伦·斯科尔斯与 马克·沃尔夫森提出了“有效税收筹划理论” ② ,其税收筹划思想体现了一般均衡的战略 思想,旨在建立一个透视税收规则如何影响税务决策、资产定价、资本结构和财务战略的 理论框架。自从罗纳德·H·科斯获得诺贝尔经济学奖以来,产权契约经济学思想逐步渗 透进税收筹划领域,税收筹划被视为“由社会多方契约关系制约的、多方契约力量之合力 推动的一种经济行为”(蔡昌,2008)。 ③ 在承认理性经济人的逐利本性、契约的不完备性 和利益博弈均衡等前提下,契约各方当事人(涵盖经营者、投资者、供应商、代理商等利 益相关者)便有动机、有条件利用交易契约进行税收筹划运作,在更大范围内、更主动地 灵活安排理财涉税事项,以达成契约各方的共赢局面。美国税务学会主席萨利·琼斯、谢 利·罗兹盖特那奇(2010)敏锐地指出:税收代表一种经营成本,而且要像产品成本、 雇员工资、财务成本等一样进行管理。将税收作为一种战略规划变量,特别强调其在经营 决策制定中的角色。他们在《高级税务管理》一书中系统阐述了战略税收筹划理论,深入 研究税收战略、经营战略、企业成长和扩张的战略、资本交易等对交易各方的净现金流 量、利润表和资产负债表的影响。 本书由蔡昌任主编,负责编著与总纂工作,李梦娟、阴长霖、王爱清任副主编。参与 本书编著工作的还有邢希洁、余瑶蓉、石玢琰、吴云鹭、赵亚萍等。本书以企业会计准则 前 言
和税法为依据,借鉴经济学、管理学的最新研究成果,以企业经营流程为主线,结合大量 实践案例,系统阐述税收筹划的相关理论与实务操作。本书并不拘泥于税制结构和税收政 策的细节,而是把税收筹划放到一个更为开阔的空间里,从更普遍的意义上探讨税收筹划 的理论体系、操作技术及实践应用,从更深层次上提供一个理解税收筹划与战略规划、经 营模式、资本交易、财务决策之间彼此影响的分析框架。 本书适合MPAcc、MBA、MT等专业研究生教学使用,同时也适合企事业单位各级 管理者学习以及培训使用,对从事财税研究的科研工作者也有一定的参考价值。限于我们 的学识水平,书中疏漏在所难免,恳请读者批评指正。

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周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折

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