1、LOGO纳纳 税税 筹筹 划划 教教 程程张中秀主编张中秀主编21世纪远程教育精品教材经济与管理系列中国人民大学出版社北京第一章纳税筹划的基本认识第一章纳税筹划的基本认识1第二章纳税筹划的思想升华第二章纳税筹划的思想升华2第三章纳税筹划的咨询规律第三章纳税筹划的咨询规律34第四章基于税种构成要素的纳税筹划方法第四章基于税种构成要素的纳税筹划方法5第五章基于企业生命周期的纳税筹划方法第五章基于企业生命周期的纳税筹划方法Company Logo67第八章政策寻租案例第八章政策寻租案例89第九章政策利用案例第九章政策利用案例10第十章政策规避案例第十章政策规避案例第六章基于企业现实的纳税筹划方法第六
2、章基于企业现实的纳税筹划方法第七章基于法律性质的纳税筹划方法第七章基于法律性质的纳税筹划方法Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.第一模块 纳税
3、筹划理论篇理论是思考的根本Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.学习导航:掌握纳税筹划的概念,了解其内涵和外延。明确纳税筹划与偷税、逃税及抗税的
4、本质区别。探究纳税筹划的作用,深刻体会纳税筹划的价值。掌握做好纳税筹划的方法。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.第一节纳税筹划的概念 一、税
5、务筹划的范畴(一)税务筹划的由来 税务筹划涉及税收的理论和实务、财务管理、现代企业管理等多学科内容,它是伴随经济发展以及税收制度的完善逐步产生、成长起来的。(二)税务筹划的概念 税务筹划是同时站在征纳双方的角度对征税管理和纳税义务进行筹划,以期达到最佳的征收效果或减少税收支出、降低税收成本的行为。税务筹划既包括税务部门的税收筹划;也包括纳税人的纳税筹划。(三)税务筹划的具体内容 税务筹划可以分为税收筹划和纳税筹划两个部分。Company LogovHow do I incorporate my logo to a slide that will apply to all the other s
6、lides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.二、立法环节的税收筹划(一)税收立法筹划的两个前提税制与税种(二)税制结构筹划(三)关于税制结构的筹划Company LogovHow do I incorporate my logo to a slide that will apply to all the other sli
7、des?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.图11社会再生产要素投入与产出货币的收支流程及税位图Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point
8、to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.三、征管环节的税收筹划(一)税收征收管理概述(二)征管筹划的首要环节机构的筹划(三)征管筹划的关键人的筹划(四)征管筹划的中心环节征管程序的筹划Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On t
9、he View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.四、纳税筹划的概念及特点(一)纳税筹划的概念纳税筹划的概念包含一个前提、一个对象和两个目的。(二)纳税筹划与偷税的比较 我国习惯上把逃税与偷税视为同义词,并且常并列使用,如“偷逃税款”。Company LogovHow do I incorporate my logo to a slide that
10、 will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(三)纳税筹划、节税筹划与转嫁筹划的比较 税负转嫁也可以叫税负归宿,是指纳税人为了达到减轻税负的目的,通过价格的调整和变动,将税负转嫁给他人承担的经济行为。Company LogovHow do I incorporat
11、e my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(四)纳税筹划的特点 1.非违法性:非违法性指的是纳税筹划所进行的活动都是在不违反相关法律法规的前提下进行的;纳税人进行纳税筹划不会产生违反法律法规的风险。2.超前性:超
12、前性指的是纳税人对自身的经济活动(组织架构、业务流程等)事先进行合理的规划和安排,而不是事后被迫去采取补救措施。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slid
13、es.3.成本收益性:成本收益性指的是进行纳税筹划要充分考虑相关的成本和收益,从而确定纳税筹划的可行性:如果进行纳税筹划的成本大于收益,则不可行;反之可行。4.屏蔽性:屏蔽性指的是进行纳税筹划时不充分暴露筹划的目的及手段等,而是寻求合理的借口将纳税筹划行为同外界隔离开。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Ma
14、ster.Change images to the one you like,then it will apply to all the other slides.第二节纳税筹划的价值 一、从个人的角度看纳税筹划的价值 人力资源是企业的宝贵财富,高质量的人力资源可以促进企业快速健康的发展,因此企业应该重视对人力资源教育的升级。税务律师为各种企业服务,可以了解到不同企业的人力资源状况,因而可以根据企业的实际情况,为企业的人力资源教育升级出谋划策。Company LogovHow do I incorporate my logo to a slide that will apply to all
15、the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.二、从企业的角度看纳税筹划的价值(一)稳健理财(二)降低税负(三)涉税零风险(四)企业文化价值定位Company LogovHow do I incorporate my logo to a slide that will apply to all the
16、other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.三、从中介的角度看纳税筹划的价值 在纳税筹划的过程中,除了需要CEO在观念上的转变,还需要税务律师、财务人员共同参与进来。完美的税务律师应该是这样一位三合一的专业人才:注册会计师、注册税务师、律师。拥有注册会计师资质,税务律师在有关税务的会计处理上能做到细致周到;拥
17、有注册税务师资质,税务律师对税法相关知识了如指掌;拥有律师资质,税务律师在进行税务辩护时能更加完善。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.四、从
18、政府的角度看纳税筹划的价值 企业进行纳税筹划,利用的是税收法律法规中的优惠政策及政策漏洞,从而达到减轻税负的目的。因此,从政府的角度来说,纳税筹划事业的发展也会促使政府不断完善相关的税收法律法规,使得企业承受的税负更合理,使得税收征管环境更加规范透明。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Chan
19、ge images to the one you like,then it will apply to all the other slides.五、从全球化的角度看纳税筹划的价值 随着经济全球化进程的加快,我国越来越多的企业开始进入国际市场,参与国际化分工和进行国际化经营。企业生产经营面临着前所未有的复杂的国际政治、经济和法律环境,各国政府也对经济全球化和跨国企业国际化经营带来的税收征管方式方法进行不断的调整。了解和把握国际税收体制,加强税收管理,进行必要的纳税筹划,对于维护企业信誉、减少法律风险、降低税务成本、巩固和发展国际市场地位有着重要作用。Company LogovHow do I
20、incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.第三节怎样做好纳税筹划工作 一、提高对纳税筹划的认识 企业开展纳税筹划活动却并没有减轻税收负担,那么其纳税筹划是失败的;同样,企业在减轻税收负担的同时
21、,税收风险却仍大幅度提升,其纳税筹划活动同样是失败的。从短期来看,企业进行纳税筹划的目的是通过对经营活动的安排,减少交税,节约成本支出,提高企业的经济效益;从长期来看,企业自觉地把税法的各种要求贯彻到其各项经营活动中,使得企业的纳税观念、守法意识都得到强化,使企业花大精力对可以享受到的税收优惠政策进行研究和运用,而不是放在利用现行税收政策的缺陷、不足和漏洞上。因此,企业进行纳税筹划是非常有意义的。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the
22、View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.二、善于“借力”企业要想解决降低税负和涉税零风险两大问题,并非易事,一般企业难以解决自身筹划所面临的四大困难,我们称之为“四关”,即事实关、证据关、适用法律关和程序关。为此必须寻求专业人员的力量帮助企业渡过“四关”,解决企业所面临的税收问题。我们将能够帮助企业渡过“四关”的人称为税务律师。Company
23、LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.三、掌握纳税筹划路线图税法的学习 首先,税法学习与纳税筹划是基础与运用的关系。其次,税法学习与纳税筹划是被动与主动的关系。
24、再次,税法学习与纳税筹划是过去与未来的关系。综上所述,只有牢固掌握了税法知识,才能掌握纳税筹划的路线图,从而更好地进行纳税筹划工作。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the
25、other slides.四、学习纳税筹划方法 学习纳税筹划方法在纳税筹划工作中起着至关重要的作用,具体方法包括:(1)基于税种构成要素的纳税筹划方法;(2)基于企业生命周期的纳税筹划方法;(3)基于企业现实的纳税筹划方法等。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to
26、the one you like,then it will apply to all the other slides.u 本章小结 本章首先介绍了纳税筹划的由来及纳税筹划的概念和特点,同时比较了几组相关概念,例如税务筹划与纳税筹划、纳税筹划与偷税、避税筹划与节税筹划等,揭示了税务筹划的实质。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master
27、 or Notes Master.Change images to the one you like,then it will apply to all the other slides.u 思考题 1.纳税筹划有哪些特点?2.比较税务筹划、税收筹划和纳税筹划三个概念。3.偷税、漏税、抗税、骗税、欠税、避税和纳税筹划都可以减轻税收负担,请简单比较这七种方法。4.谈谈纳税筹划的价值。5.怎样做好纳税筹划工作?Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On
28、 the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.学习导航:明确纳税筹划是纳税人的权利。掌握第三条道路理论。掌握三道防火墙理论。掌握涉税零风险理论。掌握税务律师理论。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slid
29、es?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.第一节纳税筹划是纳税人的权利 现代企业作为法人也有“人权”,即权利。它与“权力”一词有原则性的区别。权利与义务相连,与基本人权相连,与经济利益相连,与防守相连;而权力则与责任相连,与授权相连,与攻击相连,与政治利益相连。一个人,无论是法人还是自然人,也许没有权力,但不会没有权利。纳税事
30、关企业重大利益,依法合理纳税是企业正当的权利之一。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.一、西方发达国家纳税人的权利(一)知情权 知情权有纵向知
31、情权和横向知情权之分。纵向知情权是指纳税人有权利知道税收制度的变动情况。横向知情权是指纳税人有权利以某种合法和必要的方式了解其他公民的财产、职业、应纳税额等情况。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will ap
32、ply to all the other slides.(二)确实权 确实权有两种解释:其一是纳税人可以预先测定其行为可能导致的税收结果,某些情况下,税务机关也可以对从事某些活动的纳税人的税收后果提供预先裁定;其二是税法在实施后不得随意解释,更不能随意更改,纳税人在采取行动前就应知道纳税结果,如果过快、过频地更改,必然影响纳税人正在进行的税收处置。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master
33、,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(三)公正权 公正权是指纳税人有权认定税法必须以一种公正的执法方式实施。纳税人只有面对公正的执法,才能公平竞争。(四)筹划权 筹划权是指纳税人有权对自己的税收事务做必要的安排,只要这种安排没有违反税法。(五)上诉权 不论是有关法律还是管理规则的实施和解释,纳税人如果不服税务机关的决定,均有权上诉。Company LogovHow do I incorpo
34、rate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(六)拒缴超收权 纳税人员应按税法规定的应缴税额缴税,有权拒绝超额缴税。同时,纳税人也有权获得税务机关的帮助、指导,以得到合理的税收减免或扣除。(七)保密权 纳税人
35、提供给税务机关需要保密的情况不应被滥用,因为这些情况只是为了税收核定、实施和征收,不能用于其他目的。(八)隐私权 纳税人有权要求税务机关不要干扰他们的私生活,尤其是税务官员进入纳税人的住宅或办公室、从第三者了解纳税人的情况等,各国对此都有严格规定。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change
36、 images to the one you like,then it will apply to all the other slides.二、我国纳税人的权利(一)延期申报权延期申报是指纳税人、扣缴义务人不能按照税法规定的期限办理纳税申报或扣缴税款的报告。(二)延期纳税权 纳税人若有特殊困难不能按期缴纳税款,经县(含)以上税务局(分局)批准,可以延期缴纳税款,延长期不得超过三十天。在批准延长期限内,不加收滞纳金。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slid
37、es?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(三)依法申请减税、免税权 纳税人有权依照有关法律、法规的规定,按照规定的要求和程序,向主管税务机关书面申请减税或免税,税务机关应按规定予以办理。(四)多缴税款申请退还权纳税人缴纳的超过应纳税额的税款,税务机关发现后,应当立即退还。(五)委托税务代理权纳税人、扣缴义务人可以委托注册税务
38、师代为办理税务事宜。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(六)要求承担赔偿责任权 如果税务机关采取的税收保全措施不当,或者纳税人在限期内已缴纳
39、税款,但税务机关未立即解除税收保全措施,而使纳税人的合法权益遭受损失的,纳税人有权要求税务机关承担赔偿责任。(七)索取收据或清单权 税务机关扣押商品、货物或其他财产时,必须开具收据,查封商品、货物或其他财产时,必须开具清单;纳税人因故受税务机关扣押、查封商品、货物或其他财产时,有权索取扣押收据或查封清单。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide
40、Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(八)索取完税凭证权 税收机关征收税款和扣缴义务人代扣、代收税款时,必须给纳税人开具完税凭证。(九)要求保密权 税务机关派出人员进行税务稽查时,应当出示税务检查证件,并有责任为被检查人保守秘密。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the Vie
41、w menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(十)拒查权 税务人员在对纳税人进行税务检查时,应主动出示税务检查证件。否则,纳税人有权拒绝检查,以维护自己的合法权益。(十一)拒付权纳税人违犯了税法被处罚款时,税务机关必须开具收据。Company LogovHow do I incorporate my logo to a slide that will a
42、pply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(十二)申请复议和提起诉讼权 纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议,或对税务机关的处罚决定、强制执行措施、税收保全措施不服的,可以按照规定的期限、程序,向上级税务机关申请复议或向人民法院提起行政诉讼。(十三)对违法
43、行为的检举权 纳税人、扣缴义务人有权检举违反税收法律、财政法规的行为。税务机关应当为检举人保密,并按照规定给予奖励。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other sl
44、ides.三、我国纳税人的义务(一)依法办理税务登记的义务(二)接受账簿、凭证管理的义务(三)纳税申报义务(四)按时纳税义务(五)配合税务部门检查的义务(六)及时提供有关税务信息的义务Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then
45、 it will apply to all the other slides.四、我国税务机关的权利(一)征税权 征税权是税务机关最基本的权利,具体表现为因征税而进行征收管理的权利。(二)税法解释权 本书所讲的税法解释指税法的行政执法解释。有关税务行政机关按照税收法律、法规的授权,可以在一定范围内对税法做出符合税法立法精神的相应解释。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and th
46、en click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(三)估税权 估税权是指在某些特定情况下,纳税人的税基难以准确核定,税务机关有权按照一定的方法估算其税基,或直接估算其税额。(四)委托代征权 委托代征权是指税务机关根据税法的授权,委托没有税收管理权的机关或单位代征某些税款,以简化税收征收管理,降低税收成本。(五)税收保全权 税收保全权是指税务机关有权为确保取得税收,依法在规定的纳税期之前采取限制纳税人处理或转移商品、
47、货物或其他财产等措施。Company LogovHow do I incorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(六)强制执行权 强制执行权是指税务机关有权对不履行纳税义务的单位和个人,依法采取强
48、制性措施,收缴税款。(七)税收检查权 我国税法赋予税务机关的检查权包括:检查纳税人的账簿、记账凭证、报表和有关资料,检查扣缴义务人代扣代缴、代收代缴税款账簿、记账凭证和有关资料;到纳税人的生产经营场所和货物存放地检查纳税人应纳税的商品、货物或其他财产,检查扣缴义务人与代扣代缴、代收代缴税款有关的经营情况;到车站、码头、机场、邮政企业及其分支机构检查纳税人托运、邮寄应纳税的商品、货物或其他财产的有关单据、凭证和有关资料;经批准,查核从事生产经营的纳税人的存款账户和储蓄账户。Company LogovHow do I incorporate my logo to a slide that will
49、 apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.(八)税款追征权 税款追征权是指对纳税人因各种原因而未缴或少缴的税款,在法定期限内,税务机关有权将其追回。(九)行政处罚权 行政处罚权是税务机关的一项重要权限,是实施税法最有力的保障。Company LogovHow do I i
50、ncorporate my logo to a slide that will apply to all the other slides?On the View menu,point to Master,and then click Slide Master or Notes Master.Change images to the one you like,then it will apply to all the other slides.五、我国税务机关的义务 征税机关依法提供纳税服务,是纳税人行使权利、履行义务的必要保障,也是税收法律的明确要求。我国税法规定的税务机关的义务主要包括以下
