企业所得税法对企业组建税务筹划主要方法的探讨

依法纳税是纳税人应尽的义务,而税务筹划亦是其应当享有的正当权利。在现实经济生活中,税务筹划已逐步成为纳税人理财的重要手段之一。在新形势下,企业作为纳税人,怎样熟悉了解我国企业所得税相关法律制度,利用税法所提供的优惠政策及可选择性条款,合法合理进行税务筹划,为企业提高经济效益已经成为当今企业一个必修的课题。     

Small enterprise promotion role of incentives

The focus of this study is on the appropriateness of regional incentives for small scale enterprise location in less developed areas. The attempt is to identify the location factors in countries at different levels of socio-economic development; it is noticed that these factctrs tend to be dynamic in nature. A detailed analysis of the role of incentives shows that entrepreneurs do not consider incentives in detail, and the influence of incentives on location choice varies between the UK, Japan, and India, the three countries studied. The quality of administration also needs improvement for incentives to be effective. Finally, entrepreneurial perceptions about what constitutes an ideal incentive are elicited.     

电力企业的仓储规划探析

当今,现代化的仓储已经由过去单一的库存管理,演化为企业在商品流通中对货品进行检验、保管、加工、集散、转换运输方式,解决供需矛盾的一种重要管理手段。它能够提供场所价值和时间效益,使货品的所有权和使用价值得到保护,从而加速货品流转,提高物流效率和质量,促进生产效益的提高。与此同时,围绕着仓储实体活动的进行,清晰准确的报表、单据账面、会计部门核算的准确信息也同时进行着。     

Industry-oriented enterprise resource planning

General purpose enterprise resource planning (ERP) systems have problems such as complex configuration processes, low adaptation to specific industries, and an extensive implementation time period. In order to alleviate these issues, this paper proposes the concept of industry-oriented ERP (IERP) and a component-based approach to IERP development. This paper also presents the framework of developing IERP in which business process modelling and software reuse are employed as primary methods to improve the operability of component-based IERP. The framework consists of five layers including server layer, team work supporting layer, IERP construction and customisation layer, reusable assets and toolset layer, and the IERP system instance layer. These layers as well as their relationship with each other are also discussed.     

企业税务筹划的现状与对策分析

税务筹划在西方发达国家早已是普遍存在的经济现象。随着我国市场经济的发展与成熟,税务筹划将越来越受到关注,并在企业中得到实际运用。在我国当前的纳税政策环境下,税务筹划存在一定的空间,但不是无限区,有时违法与不违法仅有一步之遥。税务筹划作为纳税人的一种理财手段,可以为企业节约纳税,实现经济效益最大化,壮大企业经济实力,但也存在筹划不当造成违法偷税的风险。因此,纳税人只有正确掌握和熟练运用税务筹划的技术,才能真正取得税务筹划的成功,为企业创造出经济效益。     

企业建立与实施HACCP体系的探讨

HACCP是以预防食品安全为基础的质量控制保证体系。文章介绍了HACCP体系的产生与发展及HACCP的概念和特点,探讨了企业HACCP体系的建立条件与实施要点,同时可为企业建立与实施HACCP体系提供借鉴。     

试论ERP在企业中的实施

文章分析了企业实施ERP的必要性,阐述了战略规划的缺失、ERP观念的缺失、基础数据不准确、人为因素、软件选择的失误等是ERP实施不成功的原因,并指出了企业在实施ERP过程中应注意的问题。     

Capacity utilization and the shift coefficient in Soviet planning

Conclusion In the eighties greater emphasis has been placed on intensification of growth in the Soviet Union. Soviet planners are now confronted with the task of improving their knowledge of existing capacity and their means of control over both capacity utilization and expansion. Imperfect knowledge has become a major hindrance to a better allocation of resources. Information is limited and biased. The ministries tend to overestimate capacity utilization by excluding from the estimates of their equipment machines in storage or recently installed. The CSA's statistics are biased by inadequate statistical methods and by the reliance on physical indicators. They tend to overestimate actual capacity and consequently to underestimate capacity utilization.Amongst the available indicators on capacity utilization, planners focus more on the shift coefficient. All industry is presently under pressure to increase this coefficient. However in most engineering branches the equipment shift coefficient is estimated on the basis of enterprises' data on workers' attendances, which—however stable the capital labour ratio may be—cannot give evidence of idle equipment due to technical, organizational and other factors, which could be conventionally defined planning failures and that official censuses on capacity utilization show to be increasingly important. Thus the confidenence on information obtained through the estimated shift coefficient may lead to misplacing the emphasis on a human factor, e.g. on voluntarism. Labour shortages may not be a crucial factor for incomplete capacity utilization as long as most industry works on a two shift regime. But a higher shift regime, particularly in branches with prevalent female labour, may provoke increasing turnover and need for auxiliary repair and servicing personnel, which may jeopardize the policy of intensification. Coeteris paribus the utilization of the workers shift coefficient as a proxy for the equipment shift coefficient may have been justified as long as the capital labour elasticity of substitution was almost nil. However, increasing automation and computerization may aggravate the problem of obtaining correct information on shift and intra-shift capacity utilization. Intrashift capacity utilization may even decrease when the shift regime increases. If decisions on writing off capacity were taken on the basis of a falling workers' shift coefficient, enterprises could be induced to renounce advance technology, in favour of traditional equipment. This, in turn, could aggravate the problem of labour shortage.In default of a proper system of information, planners need to focus on the functioning and achievements of leading industry, which is more closely monitored. One may assume that this section of industry works with automated technology and is at the forefront of the process of adapting the industrial apparatus to present day technological requirements.University of Verona, Verona, Italy. The author is indebted to Philip Hanson, Judith Thornton and an anonymous referee for their helpful comments on an earlier draft. The research was undertaken at the Centre for Russian and East European Studies, University of Birmingham and the Kennan Institute for Advanced Russian Studies, Washington. The support of both institutions is gratefully acknowledged.     

Study on enterprise cost strategy implementation methods

Based on comparative analysis of different perspectives related to enterprise strategic cost management or strategic management process, the author considers that the process of strategic cost management includes two major steps as strategy formulation and strategy implementation. The cost strategic management methods can be classified as cost strategy formulation methods and implementation methods according to the strategic cost management process; and the cost strategy implementation methods are divided into strategy implementation basis confirmation method, organizational implementation method, supervision （surveillance） and variance （performance） analysis ＆ adjustment method according to the contents to be implemented.     

论企业税收筹划的绩效评估

绩效评估作为税收筹划决策的最后一个环节 ,对税收筹划的运作起着承上启下的重要作用 ,运用纳税内部控制和成本收益分析法评估税收筹划的绩效是比较实用的方法。     

Implementation of enterprise resource planning in China

ERP implementation is a ‘Triple Play’ that combines people, technology, and processes. It embodies a complex implementation process, especially in developing countries like China, often taking several years, huge amount of fund and involving a major business process reengineering exercise. In this paper, an attempt has been made to identify some Chinese-specific difficulties in the implementation process and provide solutions to implement ERP system successfully through questionnaire survey, interviews, and secondary data. On the basis of analysis of questionnaire results, some common difficulties have been explored by authors, such as support of top management, costly and time-consuming, cultural differences, technical complexity, lack of professional personnel, and inner resistance. The difficulties are largely due to the nature of enterprise's ownership and size. Suggested solutions to overcome these difficulties: ERP software packages selection, ERP implementation team, BPR, Training, and Outsourcing-Application Service Provider. These solutions can effectively solve ERP difficulties.     

汽车企业物流管理重组的探讨

一、国外企业物流管理的启迪 企业进入工业化时代后利润的逐步减少,为了利润最大化,国外企业开始发掘这块被称为"第三利润源泉"的物流管理领域.有人认为物流管理是在近代产生的,其实象任何一门理论的产生一样,在产生理论之前所研究的对象早就存在,这才符合认识论的客观规律.物流管理的理论起源于美国的后勤管理,二次世界大战后美国开始形成并发展了物流管理的理论,其后物流管理的理论随美国对日本的保护而传入日本.我国则是在80年代改革开放后,由于大批留学学者的回归而带入的,从而使国内企业对物流管理的重要性引起充分关注.     

虚拟企业伙伴选择过程及方法研究

虚拟企业(Virtual Enterprise;以下简称VE)是一种灵捷生产环境下的企业组织创新形式。在以TQCSE为目标的顾客全面满意灵捷竞争模式下,市场以前所未有的速度迅速变化,单个企业难以获得应对各种市场需求的全部信息、资源和能力。因此,由拥有不同资源和互补核心能力的企业,依靠信息技术和计算机网络进     

新形势下企业加快发展要加强对技术创新的管理

技术创新是企业提升产品质量和档次,占领市场的重要手段之一,是增强企业竞争力的有效措施。近年来,栖霞市75%的规模以上企业实施了技术创新并取得一定成效,但企业在技术创新中仍然存在不少问题。为使企业依靠技术创新走上健康发展的道路,笔者对栖霞市部分重点骨干企业进行了调查,并结合实际对企业技术创新取得的成果、存在的问题进行了综合分析,提出了改进意见和建议。     

论企业危机管理及其防范

市场变化莫测,企业经营策划也会不时发生各种危机事件,危机是不可避免的,企业应加强危机管理,加强危机防范并进行有效的危机转化,最大限度地减少或避免危机造成的损失。     

论湖南农业产业化龙头企业的作用及发展

文章论述了农业产业化龙头企业在促进农民增收中的关键作用,分析了目前湖南农业产业化龙头企业发展的现状,并相应地提出了深入发展的4大对策。     

Output performance under central planning: a model of poor incentives

Centrally planned economies tend to be less efficient than economies in which agents are free to choose their output targets, as well as the means to meet them. This paper presents a simple model of planner–manager interactions and shows how planned economies can end up in a low-effort, low-output equilibrium even though they may have started in a high-effort, high-output equilibrium.