- I -
摘要
纳税筹划已经被诸多企业认同和运用，作为企业财务管理的重要组成部分，融合于
企业生产、经营、决策、投资、分配等各个环节，是企业管理决策中重要的考量因素
随着市场经济和信息产业的高速发展，软件欧亿·体育（中国）有限公司已经成为国民经济中的战略性产业。为
了鼓励软件企业的发展，政府出台了众多产业、财税优惠政策，这些优惠政策为企业开
展纳税筹划工作提供了广阔的空间
鉴于此，本文主要采用理论分析与案例分析相结合的方法，对软件企业纳税管理的
优化做进一步的探究。本文通过对纳税筹划理论知识和我国的税收政策的研究学习，同
时结合M公司的实际情况，对其纳税筹划管理提出了优化方案。对M公司的增值税、
企业所得税、个人所得税的纳税筹划管理的实际情况作了系统的分析，发现了一些存在
的问题，根据公司享受的税收优惠政策和运营管理的实际情况，分别对增值税、企业所
得税、个人所得税三个税种的纳税筹划管理存在的问题分析其产生的原因并有针对性的
提出可行的优化建议，科学地评估其纳税筹划风险和风险管控的建议。同时，M公司是
软件欧亿·体育（中国）有限公司的佼佼者，具有很强的代表性，通过对M公司的纳税管理进行分析研究，可
以为其他软件企业提供一些具有参考价值的纳税筹划管理的优化方向；另一方面，对M
公司现有纳税筹划管理进行研究优化，可以优化该公司的财务管理和运营管理机制，降
低企业的运营成本，增强企业的核心竞争力，带动软件欧亿·体育（中国）有限公司及上下游产业的发展，为大
连地区乃至东北地区经济振兴发展提供新的思路
关键词：软件企业；纳税筹划；优惠政策
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The Study of Optimization of Tax Management for Company M
Abstract
Tax planning has been recognized and used by many enterprises, which exists in each
stage of business activities, such as production, management, investment, distribution, etc. It
plays an important role in strategic decision- making process for enterprises. With the rapid
development of marketing economy and IT industry, software industry has moved into a
strategic industry in the national economy. To stimulate the development of software
enterprises, governments have issued many industrial and finical policies, which provide a
broad space for tax planning of software enterprises.
In view of this, this article mainly adopts the method of combining theoretical analysis
with case analysis to further explore the optimization of tax management in software
enterprises. This paper studies the theoretical knowledge of tax planning and the tax policy of
our country, and combines the actual situation of M company, and puts forward an optimization
plan for the tax planning and management. The actual situation of M company's value-added
tax, enterprise income tax and personal income tax planning management is systematically
analyzed. Some existing problems are found. According to the company's preferential tax
policy and the actual situation of operation management, the three tax types of value-added tax,
enterprise income tax and personal income tax are paid respectively. The existing problems in
planning management are analyzed and the feasible optimization suggestions are put forward to
evaluate the risk of tax planning and risk management. At the same time, M company is the best
in the software industry and has a strong representative. Through the analysis and Research on
the tax management of M company, it can provide some other software enterprises with some
reference value tax planning management optimization direction; on the other hand, the
research and optimization of the existing tax planning management of M company can be
optimized. To optimize the company's financial management and operation management
mechanism, reduce the operating costs of enterprises, enhance the core competitiveness of
enterprises, promote the development of the software industry and the upstream and
downstream industries, and provide new ideas for the economic development and development
of Dalian and even the northeast region.
Key Words：Software enterprise; Tax planning; Preferential policy
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目录
摘要 ..... I
Abstract ...... II
1绪论 .. - 1 -
1.1选题背景及意义 ....... - 1 -
1.2国内外研究现状述评 ........... - 2 -
1.2.1国外研究现状- 2 -
1.2.2国内研究现状- 3 -
1.3研究内容及方法 ....... - 3 -
2外资软件企业纳税筹划的理论基础 .......... - 5 -
2.1纳税筹划的基本理论 ........... - 5 -
2.1.1纳税筹划的界定 ........ - 5 -
2.1.2纳税筹划的基本原则- 5 -
2.1.3纳税筹划与逃避缴纳税款、欠税、骗税、避税的区别 .... - 6 -
2.2软件企业的特点与纳税筹划管理的必要性 ........... - 7 -
2.2.1管理流程化 .... - 7 -
2.2.2业务国际化 .... - 7 -
2.2.3享受优惠政策繁多 .... - 7 -
2.2.4技术含量高 .... - 8 -
2.3软件企业纳税筹划的动因分析 ....... - 8 -
2.3.1外部诱因 ........ - 8 -
2.3.2内部诱因 ........ - 9 -
3M公司纳税筹划管理现状分析 ... - 10 -
3.1M公司基本情况分析 ........ - 10 -
3.2M公司纳税筹划管理基本情况 .... - 10 -
3.2.1增值税纳税筹划管理情况 .. - 10 -
3.2.2企业所得税纳税筹划管理情况 ...... - 12 -
3.2.3个人所得税纳税筹划管理情况 ...... - 13 -
3.3M公司纳税筹划管理存在的问题分析 .... - 14 -
3.3.1增值税纳税筹划管理存在的问题 .. - 14 -
3.3.2企业所得税纳税筹划管理存在的问题 ...... - 15 -
3.3.3个人所得税纳税筹划管理存在的问题 ...... - 17 -
- IV -
4纳税筹划管理优化- 19 -
4.1增值税纳税筹划管理的优化 ......... - 19 -
4.2企业所得税纳税筹划管理的优化 . - 19 -
4.2.1充分利用税收优惠政策 ...... - 19 -
4.2.2合理预提费用 .......... - 20 -
4.2.3优化政府补助的财务处理 .. - 20 -
4.3个人所得税纳税筹划管理的优化 . - 20 -
4.4M公司纳税筹划的风险防范 ........ - 21 -
4.4.1M公司纳税筹划存在的风险种类 . - 21 -
4.4.2M公司纳税筹划的风险成因 ......... - 22 -
4.4.3M公司纳税筹划的风险防范措施 . - 22 -
结论 .......... - 24 -
参 考 文 献 .... - 25 -
致谢 .......... - 26 -
大连理工大学学位论文版权使用授权书 .......... 26。。。。。。