商贸企业会计政策选择的纳税筹划研究

通过会计政策选择进行纳税筹划是绝大多数企业都尝试过的.本文以新实施的会计准则以及<新企业所得税法>为背景,从会计政策和纳税筹划的基本理论入手,对现阶段商贸企业会计政策选择中的纳税筹划方法进行了分析,以加深纳税人对纳税筹划理论的认识.为纳税人开展纳税筹划提供指导.     

浅谈企业实施纳税筹划应做到的几点转变

企业从事生产经营活动的目的是为了获取最大的利润。为了获取更多的利润,企业会通过各种方法减少税负,可见实施纳税筹划对企业是非常重要的。在发达国家,企业实施纳税筹划十分普遍,也已成为一个成熟、稳定的行业。虽然税收筹划概念在我国已经引进了十多年,但真正在实践中成为中小企业管理决策内容的还很少,我国中小企业实施纳税筹划还存在诸多问题。本文从界定什么是税收筹划入手,然后分析其特点,再在分析企业实施税收筹划的重要作用的基础上,探讨我国中小企业实施纳税筹划存在的问题,最后借鉴国外企业实施纳税筹划的经验提出解决问题的建议。     

税务筹划的风险规避浅议

税务筹划是企业理财的重要手段之一,但税务筹划也存在着一定的风险.因此,税务筹划部门在实施税务筹划时规避税务筹划风险就显得尤为重要.本文从税务筹划的客观需要、税务筹划规则、评估税务筹划效益指标、税务筹划的主体关系和税收政策变动等方面对税务筹划过程中在规避税务风险上的一系列探讨.     

企业财务管理中运用税收筹划对经济效益的影响

新时期,企业要获得长期稳定发展,必须发挥财务管理工作最大化作用.税收筹划作为财务管理工作的关键构成,能够在一定程度上决定经济效益.因此,需要对税收筹划予以充分关注.文章简要介绍了税收筹划,分析了税收筹划和财务管理的联系,并探究了财务管理中运用税收筹划对经济效益的影响,希望能够为企业税收筹划工作开展提供参考.     

对税收筹划在企业会计核算中的应用探讨

税收筹划是企业在对政府税法体系进行认真比较分析后所做出的纳税优化和规划.本文分析了税收筹划对企业会计核算的作用和影响,对企业税收筹划的方法与措施进行了探讨.     

浅析民营建筑企业税收筹划问题研究

税收筹划的目标是实现民营企业税后利益最大化.本文首先对税收筹划的基本概念进行概述,在此基础上分析民营建筑企业税收筹划的重要性,并对当前建筑企业主要税种及其征收制度进行探讨,最后集中阐述了民营建筑企业有效实施税收筹划的基本思路与方法.     

浅论企业财务管理中纳税筹划的作用

随着经济形势的变化，以及科学发展观的实施，企业纳税筹划在节约企业和国家资源的地位逐渐上升。本文首先从纳税筹划含义入手，分析纳税筹划现状，从而提出了财务管理中加强纳税筹划的重要作用。     

浅议新企业所得税法下的纳税筹划

随着我国市场经济的发展和企业依法纳税意识的加强,纳税筹划已经被越来越多的人所接受和使用,新企业所得税法及其实施条例对于企业组织形式、税率及优惠政策等都进行了较大的调整,这势必会对纳税筹划产生较大的影响.本文结合新税法,对纳税筹划进行了简要的阐述和分析.     

企业纳税筹划的风险及防范

现实经济社会中,某些企业在进行纳税筹划时,实施了一些不当,不法行为,给其股东造成了不应该的损失,甚至给社会造成了不良的影响.本文通过对归纳的纳税筹划风险存在的几个方面问题的分析.提出了必要的纳税筹划风险的防范措施.     

对新时期企业税收筹划工作的若干探讨

目前来说,我国企业的税收筹划工作仍然有进一步提升的空间,实施力度有待进一步的加强。一些电力企业没有充分的认识到税收筹划的含义与作用,所以在某种程度上阻碍了企业的发展与进步。鉴于此本文对新时期下企业如何做好税收筹划工作进行了细致地探讨和研究,希望对读者产生或多或少的借鉴意义与参考价值。     

Crossing the chasm: Leadership nudges to help transition from strategy formulation to strategy implementation

Top managers tend to focus on strategy formulation and planning but fail to embrace the problem-solving complexity of strategy implementation. This can lead to implementation failures that are reflected in misaligned organizations that seem to know where they want to go but cannot seem to get there. We posit that one reason for the ineffective transition from strategy formulation to strategy implementation is that planning is associated with a different set of thought processes and emotional experiences than is required for strategy implementation. We integrate research from management (strategy implementation and change management) with that from psychology (self-regulation and nudges) to identify the transition from strategic planning to implementation as a roadblock that prevents effective strategy implementation. We then present six leadership nudges that aid this transition. The first set of nudges are willpower-enhancing nudges that rely on increasing willpower to help transition from planning to implementation: Remove the distraction to plan, develop implementation intentions, and use verbal framing. The second set are desire-reducing nudges that work to decrease the desirability of planning and in so doing facilitate the transition to implementation: Highlight the end game, leverage a crisis, and celebrate small wins.     

The marketing and strategic planning interface

This article examines the potential contribution and implementational problems of developing marketing planning as a means to increase the marketing orientation of a company. It draws on the experience gained from a two year involvement in the design and implementation of a planning system for a large manufacturer, and reviews some of the literature on marketing and strategic planning. The focus is on the problems of managing the interface between strategic and marketing management, and the important role played by marketing information, the Chief Marketing Executive and the planning function in achieving effective and integrated strategic marketing planning.     

Decision and information systems for strategic planning

Most modern organizations are concerned with how well their strategic planning systems guide the organization. The authors hold that effective strategic planning can be carried on only through the development and implementation of a strategic planning decision and information system (SPDIS). The concept suggests that strategic planning, the management information system, and the organizational structure and management processes are so interdependent that one subsystem cannot be effectively implemented without making appropriate changes in the others. The authors discuss the five critical elements of the SPDIS, recognizing the operational inter-dependence of the subsystems, focusing on support of the strategic decision-making aspect of the manager's job, and emphasizing the role of the manager.     

Lessons learned from the PMI case study: the community perspective

This summary report presents the lessons learned during the two-part qualitative case study on the efficacy of the Prevention Marketing Initiative (PMI) in its implementation of an HIV prevention program. About 179 community participants were included in the PMI program, which discussed topics ranging from organizing initial planning committees to financially sustaining federal demonstration programs. One of the successes observed was the development of rapport with schools and churches; however, during the course of its implementation, the program realized the necessity of 1) approaching the program as an ongoing process; 2) going beyond studying the target population through formative research; 3) changing the role of a community coalition as the project matures; 4) reexamining the composition of coalition in the light of the target audience; 5) advocating the project as a community resource that promotes collaboration; 6) attending the needs of coalition members; and 7) using the media in the campaign. Likewise, several lessons were also learned in the areas of youth involvement, intervention development, program implementation, and maintenance of PMI activities.     

Marketing planning: Operationalising the market orientation strategy

Abstract

Despite strong empirical validation of the relationship between market orientation and business performance, the literature is inconclusive on the implementation of the strategy. This paper reviews the implementation of market orientation, and investigates the associations between market orientation and marketing planning and their associations with business performance. A survey of 216 Australian larger business organisations was conducted to find evidence of these relationships. The results highlight a close association between market orientation and marketing planning, with virtually the same level of association between them, and the business performance measures used. This evidence suggests that they arguably represent the same domain. The results suggest that marketing practitioners may use the marketing planning technique as an intangible productive resource to operationalise the market orientation strategy, and use it to design a specific style and magnitude of market orientation suitable for an organisation.     

Orchestrating the planning process

Strategic planning at Lord Corporation is developed by line and staff managers. As a result, those responsible for implementation "own the plan," while the CEO directs the formulation of the strategy.     

The customisation framework for roadmapping product-service integration

Product-service integration is becoming a dominant contemporary trend, motivated by how technology can shape areas of potential product/service interactivity and triggers interactions. Since the role of technology differs from case to case, the strategic planning of product-service integration should focus on accommodating the real-life business situation. In response, this paper suggests a customisation framework for product-service roadmapping according to the technological interface involved, and provides practical guidance in its implementation. This framework consists of five steps in three main stages. The first deals with the structural determination of roadmapping, planning ??what to plan??, determining the role of technology and the roadmapping format. The second phase plans the functional determination, dealing the issue of ??how to plan??, including deciding on the relevant roadmapping procedures and methodology. Finally, the roadmap for product-service integration is developed. To illustrate the workings of proposed approach, six case examples are provided for different modes of integration, providing a practical illustration for product-service integration.     

Pre-Empting Implementation Barriers: Foundations,Processes and Actions - The Need for Internal Relationships

For close to two decades the leading exponents of marketing planning have warned of the cultural, operational, managerial and communications hurdles which so frequently impede the effective implementation of marketing planning programmes. Similar forces have been shown to impede the progress of market segmentation initiatives. Relationship marketing, through its examination of internal relationships, considers many of the barriers cited in the popular marketing planning and segmentation processes. However, recent research indicates that in spite of the extensive current coverage and growing body of marketing literature highlighting internal and organisational issues, the principal forces impeding implementation of marketing plans and segmentation schemes remain those central to the rationale of relationship marketing. Along with other foundations and process requisites, building effective internal relationships is a fundamental part of facilitating the implementation of marketing recommendations. Insufficient guidance is offered to practitioners regarding the impediments to implementation likely to be encountered and how best to pre-empt these barriers. This paper first reviews the core impediments to implementation, offering a summary of these issues, before suggesting various measures for overcoming these difficulties.     

企业纳税统筹探析

企业经济是国民经济发展的重要形式,纳税是企业根据国家相关法律政策规定而实施税金缴纳义务的行为。随着经济市场化环境的复杂化,作为企业财务管理的重要内容,纳税筹划成为近年来企业实行现代化管理的重要措施,针对企业在纳税统筹的相关问题及实施策略进行分析,意义深远。     

浅谈新税法下企业增值税纳税筹划

新<中华人民共和国增值税暂行条例>的实施标志着增值税改革将在全国范围内全面推行.新条例的变更也必将导致增值税税收筹划问题的调整,本文针对企业的增值税应如何进行纳税筹划进行分析.