纳税筹划是以企业自身的经营业务情况为基础，在充分遵循税收政策的前提 下，最大限度降低企业赋税的行为，这是一种通过合法手段维护企业利益的方式。 本课题研究的SY公司总体纳税额相对较高，企业的纳税筹划工作仍需要进一步 加强，同时在纳税过程中可能存在一定的纳税风险。因此，需要结合SY公司自 身经营情况和税收政策，进行有效的纳税筹划管理工作，进一步减低企业综合税 负，消除企业纳税风险，提升企业的经营利润，增强现金流稳定性，对企业起到 积极的正向作用。 本文首先梳理总结企业纳税筹划的一般方法和规律，借鉴纳税筹划风险点规 避措施，为后文的研究提供科学的理论基矗然后，结合公司的实际情况，采用 定性定量结合的分析方法，对SY公司增值税纳税现状及其存在的问题进行细致 分析；重点建立SY公司企业纳税筹划风险评估模型，采用模糊综合评价法，对 SY公司所涉及的纳税风险进行定量评估，归纳SY公司的纳税风险关键点，SY 公司纳税风险内部控制情况处于中等偏上水平，但是客观存在纳税风险。进一步， 运用纳税筹划的基本理论与方法，结合SY公司纳税筹划问题和SY公司的自身 特征，从公司的采购、纳税方案、销售方案、税收优惠等角度提出SY公司增值 税纳税筹划的优化方案，并对优化方案的预期效果进行了简要评估。最后，从税 务管理环境、纳税风险评估体系、日常纳税风险控制、信息沟通反馈以及风险运 行监督管理体系等五个方面，深入探讨SY公司纳税筹划优化方案的实施保障措 施，具体包括：提高企业全体员工纳税风险意识、进一步落实税务专管专员制度； 加强纳税风险影响因素识别、建立欧亿·体育（中国）有限公司纳税风险评估数据库，使企业采用更为全 面有效的风险指标进行纳税风险评价；规范自身纳税风险管理章程，加强筹划方 案的执行和监督力度；强化内部互通互助意识，解决内部信息不对称问题，从企 业角度规避或者降低企业纳税风险；定期展开税务管理工作监督评价考核，对重 大涉税事务进行专项管理，利用其它机构的专业技术来配合风险管理。 关键词：SY公司，增值税，纳税筹划，优化设计，风险管理 江苏大学工商管理硕士（MBA）学位论文 II ABSTRACT Tax planning is a way to protect the interests of enterprises by legal means, which is based on the operation and business conditions of enterprises and on the premise of fully following tax policies, to minimize the tax of enterprises. The overall tax amount of SY company studied in this project is relatively high, and the tax planning of the enterprise still needs to be further strengthened. At the same time, certain tax risks may exist in the tax payment process. Therefore, effective tax planning and management should be carried out in combination with SY company's own business conditions and tax policies, so as to further reduce the comprehensive tax burden of the enterprise, eliminate the tax risk of the enterprise, improve the operating profit of the enterprise, enhance the stability of cash flow, and play a positive role in the enterprise. This paper first summarizes the general methods and rules of corporate tax planning, and draws lessons from the measures to avoid the risk points of tax planning, providing a scientific theoretical basis for the study of the following. Second, based on the actual situation of the company, the qualitative and quantitative analysis method is adopted to make a detailed analysis on the status quo and existing problems of value-added tax of SY company. The key point is to establish the risk assessment model of corporate tax planning of SY company, and adopt the fuzzy comprehensive evaluation method to conduct quantitative assessment of the tax risks involved in SY company, and summarize the key points of tax risks of SY company. The internal control of tax risks of SY company is above the medium level, but there are objective tax risks. Further, by using the basic theories and methods of tax planning, combining with the SY company tax planning issues and SY company's own characteristics, from the company's procurement, the tax plan and sales plan, preferential tax SY company VAT tax planning optimization scheme is put forward, and the expected effect of a brief evaluation. Finally, from the tax management environment, risk assessment system, daily tax risk control, information feedback and supervision of risk operation 江苏大学工商管理硕士（MBA）学位论文 III management system and so on five aspects, discusses SY company tax planning optimization scheme implementation safeguard measures, specific include: enterprise staff tax risk awareness, further implement the tax charge of specialist system; Strengthen the identification of influencing factors of tax risk, establish the tax risk assessment database of the industry, so that enterprises can use more comprehensive and effective risk indicators for tax risk assessment; Standardize the tax risk management rules, and strengthen the implementation and supervision of the plan; Strengthen the awareness of mutual assistance and internal communication, solve the problem of internal information asymmetry, avoid or reduce the tax risk of enterprises from the perspective of enterprises; Regularly carry out supervision, evaluation and assessment of tax administration work, conduct special management of major tax-related affairs, and make use of the professional technology of other institutions to coordinate risk management. Key words: SY Company，Value-Added Tax, Tax Planning, Optimization Design, Risk Management 江苏大学工商管理硕士（MBA）学位论文 IV 目 录 第1章 绪论 ................................................................................................................. 1 1.1 研究背景.......................................................................................................... 1 1.2 研究目的和意义.............................................................................................. 2 1.2.1 研究的目的............................................................................................ 2 1.2.2 研究的意义............................................................................................ 2 1.3国内外研究现状............................................................................................... 3 1.3.1 国外研究现状........................................................................................ 3 1.3.2 国内研究现状........................................................................................ 4 1.3.3 文献述评................................................................................................ 5 1.4 研究内容和方法.............................................................................................. 6 1.4.1 研究内容................................................................................................ 6 1.4.2 研究方法................................................................................................ 6 1.5 技术路线.......................................................................................................... 8 第2章 相关理论基础 ................................................................................................. 9 2.1 增值税纳税筹划的基本内涵.......................................................................... 9 2.2 增值税纳税筹划的基本要点.......................................................................... 9 2.2.1 增值税纳税筹划的原则........................................................................ 9 2.2.2 增值税纳税筹划的目标...................................................................... 10 2.2.3 纳税筹划风险管理.............................................................................. 11 2.3 增值税纳税筹划的常用方法........................................................................ 13 2.3.1 纳税人身份选择.................................................................................. 13 2.3.2 分劈技术.............................................................................................. 13 2.3.3 延期纳税技术...................................................................................... 14 2.3.4 供应商的选择...................................................................................... 14 2.3.5 利用不同的销售策略.......................................................................... 14 2.3.6 避免纳税风险和“税收陷阱”.......................................................... 14 第3章 SY公司