京东集团纳税筹划研究

目录摘要Abstract.Ⅱ1.绪论1.1研究背景.1.2研究意义21.3国内外研究综述.…31.4研究内容与方法.52.纳税筹划相关概念及理论基础..62.1纳税筹划相关概念..62.2纳税筹划理论基础….63.京东集团纳税筹划的现状与存在的问题103.1京东集团的简介103.2京东集团组织结构，.103.3京东集团税务筹划所出现的问题4.京东集团纳税筹划方案的设计…134.1设计的目标与原则.134.2方案设计.….145.京东集团纳税筹划风险与防范.175.1纳税筹划风险175.2纳税筹划防范.186.研究结论与展望.226.1研究结论。226.2展望.22致谢.26京东集团纳税筹划研究摘要：随着我国经济水平的快速发展，尤其是在党的十八大以来，在以习近平同志为核心的党中央，在针对我国经济发展转型的关键时期，采取了一系列的重要举措，特别是在税收政策方面采取了很多的措施，例如“退税减税降费”，“营改增”等一系列举措。其中“退税减税降费”尤为关键。为促进经济的高质量发展，我国对于税收政策不断地优化与完善，向西方经济发达的国家汲取经验，贴合我国实际做出相应的政策。特别是中小型企业，当前，我国中小型企业的规模十分庞大，在针对中小型企业以及高新技术企业的税收优患力度特别突出。在针对大型企业的基础上，其税收政策也是不断优化，与时俱进。企业利用已有的税收政策，结合自身的实际情况，做出一套适用于自己的纳税筹划。根据这一系列的税收改革措施，我国经济取得了高质量发展，企业的积极性也大幅度提高，进而也在一定程度上推动了高新技术的发展。基于此，本文采用了文献分析法，案例研究法，比较研究法，结合京东集团的纳税筹划与相应的财务报表进行分析，找出其中的特点与不足之处。并且通过此案例从中获得了什么启示。关键词：纳税筹划：税收优惠Research on Tax Planning of JD GroupAbstract:Among them,"tax refund,tax reduction,and fee reduction"is particularly crucial.In order topromote high-quality economic development,China continuously optimizes and improves its tax policies,draws on the experience of developed Western countries,and makes corresponding policies in line withChina's actual situation.Especially for small and medium-sized enterprises,currently,the scale of smalland medium-sized enterprises in China is very large,and the tax incentives for small and medium-sizedenterprises and high-tech enterprises are particularly prominent.On the basis of targeting large enterprises,their tax policies are constantly optimized and keep up with the times.Enterprises utilize existing taxpolicies and combine them with their actual situation to develop a set of tax planning that is applicable tothem.According to this series of tax reform measures,China's economy has achieved high-qualitydevelopment,and the enthusiasm of enterprises has greatly increased,which has to some extent promotedthe development of high-tech.Based on this,this article adopts literature analysis,case study,comparativeresearch methods,and analyzes JD Group's tax planning and corresponding financial statements to identifytheir characteristics and shortcomings.And what insights have been gained from this case study.Keywords:Tax planning:Tax incentives