摘 要
在当前经济环境下，企业面临着激烈的市场竞争和复杂的税收环境，营运资金管理与税收筹划的有效结合成为企业提升财务效率和竞争力的重要手段。第二章对营运资金管理和税收筹划的理论基础进行了系统的阐述。本章详细解释了营运资金的概念、组成、管理目标与原则，以及税收筹划的定义、特点、合法性与风险。此外，本章还探讨了营运资金管理与税收筹划的相互关系，为后续的分析提供了理论支撑。第三章对营运资金管理中的税收筹划现状进行了深入分析。本章从现金管理、应收账款管理和存货管理三个维度，分析了税收筹划的实施情况和效果评估，并识别了在税收筹划实践中存在的问题和挑战。第四章是本文的核心，提出了营运资金管理中的税收筹划策略。在现金管理中，本文探讨了利用税收优惠政策、优化资金结构以降低税负、现金流管理与税收筹划的协同等策略。对应收账款管理，本文提出了信用政策与税收筹划、应收账款回收与税收优化、坏账准备与税收筹划等策略。在存货管理中，本文讨论了存货成本计算方法的选择、存货评估与税收筹划、存货周转率与税收筹划等策略。此外，本章还提出了综合税收筹划策略，包括营运资金管理的整体税收筹划框架、风险管理与税收筹划。最后，本文在结论部分总结了研究的主要发现，并提出了相应的政策建议。同时，也指出了研究的局限性，并对未来的研究方向进行了展望。
关键词：营运资金管理；税收筹划；现金管理；应收账款管理
Abstract
In the current economic environment, enterprises are facing fierce market competition and complex tax environment. The effective combination of working capital management and tax planning has become an important means for enterprises to enhance financial efficiency and competitiveness. The second chapter systematically expounds the theoretical basis of working capital management and tax planning. This chapter explains in detail the concept, composition, management ob jectives and principles of working capital, as well as the definition, characteristics, legality and risks of tax planning. In addition, this chapter also discusses the relationship between working capital management and tax planning, which provides theoretical support for the subsequent analysis. The third chapter makes an in-depth analysis of the current situation of tax planning in working capital management. This chapter analyzes the implementation and effect evaluation of tax planning from three dimensions of cash management, accounts receivable management and inventory management, and identifies the problems and challenges existing in tax planning practice. The fourth chapter is the core of this paper, which puts forward the tax planning strategy in working capital management. In cash management, this paper discusses the use of preferential tax policies, optimize capital structure to reduce tax burden, cash flow management and tax planning synergies and other strategies. For accounts receivable management, this paper puts forward credit policy and tax planning, accounts receivable recovery and tax optimization, bad debt reserve and tax planning and other strategies. In the inventory management, this paper discusses the selection of inventory cost calculation method, inventory evaluation and tax planning, inventory turnover and tax planning and other strategies. In addition, this chapter also puts forward the comprehensive tax planning strategy, including the overall tax planning fr amework of working capital management, risk management and tax planning. Finally, the main findings of the study are summarized in the conclusion part, and corresponding policy recommendations are put forward. At the same time, the limitations of the research are pointed out, and the future research direction is prospected.
Key words: working capital management; Tax planning; Cash management; Accounts receivable management
目 录
一、绪论 3
1.1 研究背景及意义 3
1.2 国内外研究现状 3
1.3 研究目的 4
二、理论基础 4
2.1 营运资金管理理论 4
2.1.1 营运资金的概念与组成 4
2.1.2 营运资金管理的目标与原则 4
2.2 税收筹划理论 5
2.2.1 税收筹划的定义与特点 5
2.2.2 税收筹划的合法性与风险 5
2.3 营运资金管理与税收筹划的关系 5
2.3.1 营收筹划在营运资金管理中的作用 5
2.3.2 营运资金管理对税收筹划的影响 6
三、营运资金管理中的税收筹划现状分析 7
3.1 营运资金管理现状 7
3.1.1 现金管理 7
3.1.2 应收账款管理 7
3.1.3 存货管理 8
3.2 税收筹划现状 8
3.2.1 税收筹划的实施情况 8
3.2.2 税收筹划的效果评估 9
四、营运资金管理中的税收筹划策略 9
4.1 现金管理中的税收筹划 9
4.1.1 利用税收优惠政策 9
4.1.2 优化资金结构以降低税负 9
4.1.3 现金流管理与税收筹划的协同 10
4.2 应收账款管理中的税收筹划 10
4.2.1 信用政策与税收筹划 10
4.2.2 应收账款回收与税收优化 11
4.2.3 坏账准备与税收筹划 11
4.3 存货管理中的税收筹划 12
4.3.1 存货成本计算方法的选择 12
4.3.2 存货评估与税收筹划 12
4.3.3 存货周转率与税收筹划 12
4.4 综合税收筹划策略 13
4.4.1 营运资金管理的整体税收筹划框架 13
4.4.2 风险管理与税收筹划 13
4.4.3 税收筹划的持续优化机制 14
五、结论 14
参考文献 15
