摘 要

在我國(guó)，納稅就是指納稅人向國(guó)家繳稅費(fèi)的過(guò)程。就是納稅人根據(jù)我國(guó)的各項(xiàng)稅法的規(guī)定,依法按比例把一部分利潤(rùn)交給國(guó)家。納稅是一個(gè)公司的重要經(jīng)濟(jì)活動(dòng)。它代表著一個(gè)公司的財(cái)政理念、也代表著我國(guó)經(jīng)濟(jì)體制改革的成功。公司正確合法的納稅，是國(guó)家的主要經(jīng)濟(jì)來(lái)源之一。我國(guó)的大企業(yè)是社會(huì)主義市場(chǎng)經(jīng)濟(jì)的主要組成部分。所以企業(yè)納稅是國(guó)家稅收的重要對(duì)象。企業(yè)的盈利直接影響到國(guó)家的利益。企業(yè)做好納稅的籌劃,是企業(yè)成為主導(dǎo)地位的根基。那么通過(guò)納稅籌劃來(lái)節(jié)約納稅金額使其公司的利潤(rùn)達(dá)到最大越來(lái)越重要。本文就是根據(jù)前人的經(jīng)驗(yàn)與實(shí)踐理論相結(jié)合的基礎(chǔ)上并借鑒了社會(huì)主義經(jīng)濟(jì)市場(chǎng)的特點(diǎn)對(duì)我國(guó)醫(yī)藥代表濟(jì)仁藥業(yè)公司的納稅籌劃進(jìn)行了分析。

通過(guò)對(duì)濟(jì)仁藥業(yè)公司的財(cái)務(wù)收入、籌劃方法以及發(fā)展趨勢(shì)的了解，按照國(guó)家對(duì)納稅的法律規(guī)定,對(duì)濟(jì)仁藥業(yè)的會(huì)計(jì)報(bào)表和銀行流水?dāng)?shù)據(jù)進(jìn)行了收集于研究。并依據(jù)公正公開(kāi)依法辦事的原則對(duì)其發(fā)票和稅收數(shù)據(jù)進(jìn)行統(tǒng)計(jì)。找到了濟(jì)仁藥業(yè)公司納稅統(tǒng)籌過(guò)程中主要存在的問(wèn)題。并根據(jù)該公司提供的資料對(duì)其發(fā)表了自己的建議和企業(yè)納稅統(tǒng)籌的有效方法。

關(guān)鍵詞：納稅籌劃；濟(jì)仁藥業(yè)納稅籌劃；納稅籌劃風(fēng)險(xiǎn)控制；

Abstract

In our country, the tax payment refers to the taxpayer to pay taxes to the state of the process。 Is the taxpayer in accordance with the provisions of the tax law, according to the proportion of a portion of the profits to the state。 Tax is an important economic activity of a company。 It represents a company’s financial philosophy, but also represents the success of China’s economic reform。 The company’s legitimate tax payment is one of the country’s main economic sources。 The big enterprise of our country is the main component of socialist market economy。

Therefore, corporate tax is an important object of national tax。 The profit of the enterprise directly affects the interests of the state。 Enterprise tax planning is the foundation of the dominant position of enterprises。 Then through tax planning to save the amount of tax so that the company’s profits to achieve the most important。 This paper is based on previous experience and practice of the combination of theory and reference of the socialist economic market characteristics of China’s pharmaceutical pharmaceutical company representative Jiren tax planning analysis。

The author through the financial income, the Jiren pharmaceutical company planning methods and the development trend of understanding. In accordance with national laws and regulations on tax, accounting statements and bank data on water were collected in Jiren pharmaceutical research. And according to the principle of fair and open to the public according to the law of its invoice and tax data statistics. Find the main existing problems in the process of tax planning Jiren pharmaceutical company. And according to the information provided by the company to its own recommendations and corporate tax planning an effective way.

Key Words:Tax planning; Jiren pharmaceutical tax planning; tax planning risk control

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