浅谈广东陶瓷业企业所得税税收优惠的运用[1]（Discussion on the application of preferential tax on income tax of enterprises in Guangdong ceramics industry [1]）

浅谈广东陶瓷业企业所得税税收优惠的运用[1]（DiscussionontheapplicationofpreferentialtaxonincometaxofenterprisesinGuangdongceramicsindustry[1]）浅谈广东陶瓷业企业所得税税收优惠的运用[1](DiscussionontheapplicationofpreferentialtaxonincometaxofenterprisesinGuangdongceramicsindustry[1])管理纵横..扫过的管理管理纵横..横扫管理层大比重，且该研发项目产成品收入成为企业浅谈广东陶瓷业企业的重要收入来源，同时科研人员占职工总人数一定比例的企业，可以向地方税务机关和所得税税收优惠的运用科技局申请成为高新技术企业，享受15%的优惠税率。《国家重点支持的高新技术领域目录》中新材料技术就包含了高性能结构陶瓷强化增韧技术、高性能功能陶瓷制造技术陈剑霍敏华中山大学新华学院广东广州510520【文章摘要】本文以广东佛山陶瓷业为对象，分析一般的公司制企业和居民企业在新企业所得税法下有关税收优惠的税务筹划。【关键词】企业所得税;陶瓷行业;税收优惠一、引言广东佛山陶瓷享誉全国、知名世界，可出于产业改革和如今却遭遇两大生存考验～环境保护的要求，佛山市政府要求大部分陶瓷生产企业迁出佛山，只有具备清洁生产技术和严格环保控制系统的企业才有留下的机会;而面临金融危机全球肆虐，企业要尽量减少成本开支，以充足的资金应对难以预测的经营困难因此，佛山陶瓷企业需要更新。改造工艺设备，使其达到清洁生产的 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 ，并在此基础上运用新企业所得税法的税收优惠规定，降低陶瓷企业的税费支出。二、安置特定人员就业就业是民生之本，更是社会和谐的基础。新企业所得税法规定，安置残疾人员等特定群体就业达到职工总数比例1.5%(且不少于5人)的，企业对其所支付的工资，可以加计扣除陶瓷企业因为生产步骤多，需要利用。很多的人力资源，而部分工种并不需要特定的技能和文化水平，如陶瓷企业的质量检测记录员、搬运包装普工等，聋哑残疾人士都可以胜任因此，陶瓷企业可以根据工作需。要和残疾人士的特点，聘请相关残疾人士从事适合的工作。例如，某陶瓷厂聘请了10名有听力障碍的残疾人从事搬运工作，每人每月支付1000元工资，根据新税法规定，企业税前不仅可据实扣除10000元，还可另外加计扣除10000元。也就是说，所得税率为25%时，企业每安置一名特定人员就业，每月将可享250元的税收减免优惠而他们的工资受到。越高，企业所获得的税收优惠也就越多。陶瓷企业聘请残疾人士从事适合的岗位，在名义上帮助国家落实促进残疾人士就业的政策，把税收优惠真正落实到需要照顾的人群身上，获得社会的赞赏，提升企业名誉;在实际上，对残疾人士工资加计扣除的税收优惠政策，为企业实现节税目的提供了很好的途径。三、部门机构申请成为小型微利企业企业所得税法规定，工业企业中年度应纳税所得额不超过30万元，从业人数不超过100人，资产总额不超过3000万元的;其他企业年度应纳税所得额不超过30万元，从业人数不超过80人，资产总额不超过1000万元的，从事非限制、禁止行业的企业，为小型微利企业，可以减按20%的税率征收企业所得税。这项税收优惠政策为市场经济中最具有活力的中小企业提供了强大的发展机会。陶瓷企业中的销售部门是分销售区域划定的，如果是盈利的外地销售机构，企业应将其独立出来，以子公司形式设立销售代理机构，申请享受小型微利企业20%的优惠30万元的小型微利应纳税所得额不满税率。销售区域，其所得额都可以按20%的税率计税;而所得额超过30万元的，仅需对超过30万元的所得额，按25%的税率计征税费，比全部应纳税所得额按税率25%计算节省1.5万元(30×5%=1.5)。另外，若企业的费用支出不大，陶瓷企业中的广告部门、维修部门等都可以按这种方式成立服务机构，虽然广告费用和维修费用不能在税前扣除，但是其独立出来的子公司可以在低税率的环境下，OperatinginalimitedamountandexpandingthewholeenterpriseCamprangeisconducivetolong-termdevelopmentofenterprises.Therefore,iftheenterprisehasafutureandisexpectedtobeabletoThedepartmentsthatgenerateprofitscan,onthepremiseofensuringcontrol,Inordertoconsideritasaseparatesubsidiary,itwasappliedtobeasmallcompanyEnterpriseswithsmallprofitsshallenjoythetaxableincomeoflessthan300thousandyuan20%taxconcessions,whileforbusinessesinacomplexeconomyTolaythefoundationforseekingpluralisticdevelopmentintheenvironment.Four,theresearchanddevelopmentcostsaresingleandtheapplicationbecomeshighNewtechnologyenterpriseThenewtaxlawrequiresbusinessestodevelopnewtechnologiesandnewproductsThecostofresearchanddevelopmentofthenewproductandnewprocesscanbeupto150%Ifanintangibleassetisformedatitscost150%amortization.Therefore,enterprisesshouldmakeresearchanddevelopmentexpendituresandOtherexpensesareaccountedforseparatelytoenjoytaxbenefits.ceramicsEnterprisesintheproductionprocess,atypeoftilebasicOnbehalfofaproductiontechnology,andthoseonlyoneTwotechnicalpatentsofsmallenterprisesmaybedirectlystudiedTheshareofthecostofthepatentisincludedinthecostoftheproduct,notthecostoftheresearchResearchdevelopmentformindependentaccounting,sothatwecannotplayResearchanddevelopmentexpensesdeductionoftaxcuts.IftheR&DexpensesmakeupmoresalesrevenueTwoceramicproductionindicators,ofwhichhighstrength,hightemperatureresistance,PreparationofceramicpowderswithabrasionresistanceandceramicgoldThestudyofcompositematerialsisintheformativestageonceWiththistechnology,thereistheopportunitytoberecognizedashighandnewtechnologyEnterprisespayacorporateincometaxatalowtaxrateof15%Theoriginal10%reductioninincometaxexpenditure,taxeffectofnonChangMingchang.Inaddition,iftheenterprisecannotreachhigh-techenterprisesAllrequirementsoftheindustrymayalsobeconsideredbytheR&DdepartmentSeparateandenjoya15%taxintheformofasubsidiaryRateconcessions.Five,allocationofenvironmentalprotectionspecialequipmentandcomprehensiveutilizationofwasteAbandonresourcesCleanproductionhasbecometheprerequisiteforthesurvivalofFoshanceramicsindustry,Thenewtaxlawonthepurchaseofenterprisesforenvironmentalprotection,energysavingFestivalInvestmentinspecializedequipmentsuchaswater,safetyandproductionshallbeapproved10%oftheequipmentinvestmentiscreditedtothecurrenttaxpayable;Thoselessthanthesameyearmayalsobecarriedovertothenext5Taxyear.Forceramicenterprises,thesedevicesarerawThenecessaryresources,butalsoinvolvelargerfunds,taxlawsAllowingadeductionof10%ofinvestmentisactuallyhelpingbusinessesAdapttotheuncertainenvironmentbroughtaboutbythetransformation,whileallowingenterprisesIntheearlystageoftransition,thereismorefundstocopewiththesuddencrisis.Inthe"environmentalprotectionspecialequipmententerpriseincometaxpreferences."TheequipmentandceramicmaterialsforindustrialwastewatertreatmentareclearCleanproductionequipment,ceramicsenterprisescanbetransformedintoForenvironmentalprotectionmanufacturingenterprises,choose.Inaddition,forenterprisesthroughthecomprehensiveutilizationofresources,ShengIncomederivedfromproductsthatmeettherequirementsofthestateindustrialpolicyThetaxcodeissubjecttoareductionof90%tototalrevenue.ActualOntheotherhand,enterprisesareencouragedtoinvestinrelatedequipmentandputsomeworkersintheworksReproductionofsurpluswastesinmanufacturingandsociallifeToimprovetheutilizationratioofresourcesandreduceenvironmentalpollution.rootAccordingtothecomprehensiveutilizationofenterpriseincometaxpreferentiallist,enterprisesTheslag,cinder,etc.producedintheproductionofceramicscanpassthroughThroughequipmentconversion,canbeusedfortheproductionofbricks(tiles),masonryRawmaterialforblockandwallboardproducts.Inthisway,theenterprisedoesnotOnlyreducedtheamountoftaxrevenue,butalsosavessomerawmaterialsCost。Ofcourse,enterprisesshouldalsoinvestinrelatedequipmentConsideryourownoperationsandcashflow,otherwiseitwillbeverymuchEasytomakeenterprisesintofinancialdifficulties.Six,investmentinfactoriesintheappropriateindustrialparkInordertopromotelocalindustrialdevelopmentandclassificationmanagement,Manycitieshavesetupindustrialparksforrelatedprojects.InthelightofFoshan'sindustrialreform,ceramicenterprisescaninvestinsupportCeramicindustrydevelopmentintheregion,accesstotheregion'sGovernmentinpolitics>turntopage153Onehundredandfifty-fourModernbusiness..MODERNBUSINESSManageverticalandhorizontalSweeping,over,the,Managementmanagement,verticalandhorizontalSweeping,over,the,ManagementGraduallyliberalized,domesticenterpriseswillinevitablyfacemoreintenseCompetition,enterpriseswillhavetorally.However,althoughourcountrySomeofthelargeandmedium-sizedenterpriseshaveseenthistrend,alsoaccordingtoItsowncharacteristics,thebusinessprocess,organizationalstructureandsoonGroupandreengineering,buttheeffectisnotsatisfactory.InvestigateitsoriginBecausemanyenterprisesignoreintheprocessofEnterpriseReengineeringAderivativecorporateculture,especiallyachangeincorporatevaluesAndthisandcorporateleadersdonotformandreengineeringtheenterpriseThereisagreatdealtodowithagoodleadershipstyle.So,IChina'senterprisereformshouldpayattentiontothefollowingpoints:1,themostimportantoneisthereengineeringofChineseEnterprisesThepointistoappointstrongbusinessleadersandleadersClearandnoblevaluesshouldbeheldandstrongTheleadershipmotivationtoinjectvalueintotheorganization,thusformingThevaluesofanenterprisearepromotedbyvaluesbasedleadershipCauseallmembersofanorganizationtoworkhardtoachieveacommongoal.2,businessleadersshouldshifttheirideasfrom"high""Highonthe"positiondown,andstrengthentheditchwithemployeesEnhanceemployee'ssenseofownershipandmotivateemployeesEnthusiasmandcreativity.ReengineeringisthefirststeptoreengineeringTheideaofenterpriseleadersandthechangeofleaderroleChange,businessleaderswanttogetridoftheprevioushighprofileLike,gotoemployees,communicatewithemployees,andgettoknowhimOuropinionsandsuggestionsonreengineeringareconstantlyonthepartofourstaffTheworkergivescomfortandguidanceandgivescourageandconfidenceAndhopetounitealltheforcesaroundus,Soastoensurethesuccessofreengineering.3,businessleadersshouldchangeincentives,putQuitrelyingsolelyonmaterialrewardsandjobadvancementincentivesPaymoreattentiontothepersonalvaluesofemployeesCultivationandRealizationofpersonalvalue.IntheprocessofEnterpriseReengineeringBusinessleadersshouldencourageemployeestousetheirownmindsThinkingmakesemployee'senthusiasmandcreativityunabletobefullydevelopedWaveitout.EvaluateandjudgeemployeesbasedoncorporatevaluesThestandardofbehavior,intherealizationofenterprisevalueatthesametimeMaximizethepersonalvalueofemployees.Four,EpilogueInordertoadaptto"customer,competition,change"characteristicsEnterprisesmustattachimportancetothemodernbusinessenvironmentThebusinessprocessreengineeringofcustomersandsuppliersDeterminetheproblemsthatariseinthebusinessprocess.AndthroughthefrontofthepointsWecanseethekeytothesuccessofreengineeringItiswhethertheenterprisechoosesandorganizestherealimplementationofreengineeringPeople.OnlytheleadersofenterprisereengineeringreallychangetheirviewsRead,recognizethesituation,andimplementaleadershipbasedonvaluesCreateaconduciveenvironmentforrecycling,sothatenterprisesissuedatotalOnthebasisofthis,wewillformulateplansforrecyclingandcombinenationalconditionsAndtheenterpriseitself,anddrawuppracticalactionCase,andconstantlyimproveinpractice,inordertoensurethatagainMakeorderlyprogress.[References]1,MichaelHammer,James,QianpiShanghaiTranslationPublishingHouse..20072.Shanghai,NiuChengzhe,GuoLin,SuZhengjian.Ourcountryenterprisereengineering.20063andYuChangguo.WhowillorganizeandimplementtheenterprisereengineeringeconomyinBeijing?Division.Shanxi.19994,ShiYa.Thetheoryofbusinessprocessreengineeringandpathselectionoftheaerospaceindustry.Businessmanagement.Henan,.20035,WuWeiku,FuPingping,LiuJun.ValuebasedleadershipGuide.EconomicSciencePress.Shanghai,.20026,YuChangguo.Whatisenterprisereengineering?ScientificmanagementresearchTheInnerMongolia.20027,MaoMin,ChengtaoprogenitorbusinessreengineeringandChinaenterprises.Liaoning.Liaoning..20008.LiuZhengzhou.Charismaticleadershipinbusinesstransformation.FinanceResearch.Shanghai,.1997[author'sbriefintroduction]XiaJiali(1978.10-),female,workunit:CCBShenyangfusionsubbranch,economist,humanresourcesmanagementdivision,MasterofEngineering(ProjectManagement)Take154pagesGuidelinesfortheimplementation,interpretationanduseoftheincometaxlaw,[S].ChinafinancialandEconomicPublishingHouse,2007.122,RuanShuzhen.OntheinnovationofthenewtaxlawanditsfinancialcrisisTheactiveroleof[J].infinanceandaccountingresearch,2009,tenth3,LiXiaoyong,DuYandi.AnalysisofthenewenterpriseincometaxlawTaxplanning,[J].,accounting,communication,2009,eighthissues4.CaiChang.Designskillsofenterprisetaxplanning[M].ChinaEconomicPublishingHouse,2008[author'sbriefintroduction]ChenJian(1981-),female,XinhuaInstituteofZhongshanUniversityFacultyofscience,masterofmanagement,assistantprofessor,principalresearchThedirectionishumanresourcemanagementandtaxlaw.HuoMinhua(1987-),female,XinhuaCollegeofZhongshanUniversityDepartmentofmanagement,06accountingmajors.Thepreparationandimplementationofdepartmentalbudgetandfinalaccountsisessential.haveMeasuresareasfollows:(1)uniformbudgetandfinalaccounts.Departmentspre-andfinalaccountsindexcaliberistodoagoodjoboftwoThepremiseofcohesionwork.ForindexcaliberexistsWheredifferencesexist,thefinancialauthoritiesshouldstartreunificationassoonaspossibleNorms,inordertoensurethatthebudgetandfinalaccountsofthecalibercorrespondingtooneBy.(2)consolidatingthebasisfordepartmentalbudgeting.BasedonThisexpenditurebudgetcanbemadeusingzerobasedbudgetingType,accordingtodepartmentresponsibilities,occupationofresources,personnelsetupWaitforthereality,andstartfundingfromzeroQuota。ThebudgetfortheprojectexpenditurecanbeusedTheauthenticationmethodisaccordingtothestrictstandardprocedureThenecessity,feasibilityandperformanceoftheprojectareobjectiveEvaluationasabasisforbudgeting.Forexample,makeupWhenbudgeting,theDepartmentreportsbasicinformation[References]1,DengKeping:onthefinancialaffairsofadministrativeinstitutionsProblemsandCountermeasuresofbudgetmanagement[J]Open;2007092,WangQin,constructtheadministrativeundertakingunderthenewsituationBudgetmanagementmodel[J];JournalofHefeiUniversity(SOCIALSCIENCEEDITION);2008issue063,ZhaoChunxiao;administrativeinstitutionsbudgetmanagementExistingproblemsandCountermeasures[J];financialeconomy;2009issue20Take155pagesBesides,weneedtoincreasethefeasibilitystudyreportontheprojectbudgetInformandwaitforinformation.2,controlthebudgetimplementationofinstitutionsDepartmentalbudgetimplementationistoensuredepartmentalbudgetsanddepartmentsTheintermediatelinkoffinalaccountsshouldbecontrolledwellImportant.WeshoulddealwiththewholeprocessoftheallocationandallocationoffinancialfundsOptimizetheintegrationandestablishtheprepaymentcycleasthecoreArithmeticexecutioncontrolprogram.Thatis,fromtheallocationoffundstoapplyPleasereviewthefundsandthewholeprocessoffundallocationCrossdepartment,crossjobbusinessprocessesandpostwindRiskcontrolsysteminordertoachievebudgetcontrolimplementation,Thefinalaccountsreflecttheobjectivesoftheimplementation.OnthepossibleconditionsThedepartmentbudgetpreparationsoftwareandtheNationalTreasuryshouldbecentralizedDockingsoftwaretoachievethecentralizeduseofdataandResourcesharingandsynergy.MODERNBUSINESSmodernbusinessOnehundredandfifty-three