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第八章 政策寻租案例
How 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:
● 深刻理解政策寻租法的概念和特点。
● 把握政策寻租法应遵循的原则。
● 掌握政策寻租法的技巧。
● 灵活应用政策寻租法制定纳税筹划方法。
www.themegallery.com
Company Logo
第八章 政策寻租案例
How 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　上海混凝土企业纳税筹划案例　
——大厦将倾　仅需一根稻草
　 2002年过后国家进行宏观调控防止经济过热,众多基础建设行业由此受到一定程度的打击,混凝土行业的生产厂商也不例外。上海某大型混凝土生产企业聘请某税务专家为税务顾问,希望通过合理筹划减轻目前企业所承担的高额税负。。。。。。。
www.themegallery.com
Company Logo
第八章 政策寻租案例
How 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.
　第二节　消费卡公司纳税筹划案例　
—— 一项政策　扶起一个行业
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Company Logo
第八章 政策寻租案例
How 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、消费卡的商业运营模式
(一)消费卡简介
本案例中的消费卡是一种通用消费卡,由某商业信息服务有限责任公司及其特约商户共同发行和管理,并委托信用管理有限公司提供专业的管理咨询。使用该消费卡可以在北京市大型百货商场、超市以及餐饮、健身、体检、医疗、美容以及娱乐等几十家特约商户购物或消费。
www.themegallery.com
Company Logo
第八章 政策寻租案例
How 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.
图8—1　消费卡的业务流程　
(二)消费卡的业务
www.themegallery.com
Company Logo
第八章 政策寻租案例
How 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.
二、消费卡的纳税困境
(一)发卡环节——是否开票和开票金额的问题
(二)福利单位消费环节——重复开票的问题
(三)签约商户结算环节——增值税发票不可抵扣
www.themegallery.com
Company Logo
第八章 政策寻租案例
How 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、筹划思想
(一)实质重于形式原则
　 实质重于形式原则中所讲的“形式”是指包括法律形式在内的具体表现形式,“实质”是指经济实质。
(二)以票定税原则
根据我国营业税法的规定,营业税的纳税义务发生时间为纳税人收讫营业收入款项或者取得索取营业收入款项凭据的当天。签订书面合同的,为书面合同确定的付款日期的当天;未签订书面合同或者书面合同未确定付款日期的,为应税行为完成的当天。收讫营业收入款项,是指纳税人应税行为发生过程中或者完成后收取的款项。
www.themegallery.com
Company Logo
第八章 政策寻租案例
How 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、筹划方案
(一)进可攻——政策寻租
(二)退可守——政策挂靠
(三)锦上添花——优惠政策利用
www.themegallery.com
Company Logo
第八章 政策寻租案例
How 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.
图8—2　代购模式
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Company Logo
第八章 政策寻租案例
How 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.
图8—3　代销模式
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Company Logo
第八章 政策寻租案例
How 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.
图8—4　销售公司模式
www.themegallery.com
Company Logo
第八章 政策寻租案例
How 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.
本章小结　
本章选取了政策寻租的典型案例加以介绍,这些案例都是纳税人在政策还没有出台前,对政策制定者加以影响,使政策制定者制定出有利于自己的税收政策。本章力求通过案例,将读者置身于企业涉税的实战环境,努力为读者营造一个现实的纳税筹划情境,以加深读者对政策寻租法概念和特点的理解,掌握政策寻租法的技巧,并能够灵活应用政策寻租法,为企业提出有价值的纳税筹划方案。
www.themegallery.com
Company Logo
第八章 政策寻租案例
How 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.
　思考题　
1.从我国的税收立法原则看,我国有政策寻租的可能性吗
2.政策寻租应遵循哪些原则
3.政策寻租的方法有哪几种
4.政策寻租的技巧有哪些

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