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第25节:账前消化(18)

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最新网址:m.ltxsdz.com

作为年产值3000多万的生产型企业,除了会计和出纳,最起码还应该配备一个成本核算人员,否则与成本相关的财务数据怎么能及时准确地算出呢?

还有些企业是财务人员数量并不少,但是由于人员素质上不去,也不能适应发展的需要。龙腾小说网ltxsba.com

有一家企业,年产值在500万元左右,财务部配置了一名出纳和一名会计。

按理说,这样的人员配置基本合理。但是由于这位会计年龄比较大,不会使用财务电算化软件,完全用手工做账,致使库存商品明细账核算不及时,企业成本核算数据到月底拿不出来,影响了老板的经营决策。

所以,企业必须不断地对自己的财务人员队伍进行更新和升级,以适应环境变化和组织框架优化升级的需要。

第三章

账外运筹

一、纳税筹划的必要性与原则

(一)企业实施纳税筹划的必要性

近期,美国财经杂志《福布斯》(forbes)发表的2005年度的“税负痛苦指数”在财经界引起了轩然大波。这一用来度量全球雇主与雇员的综合税务负担的调查报告称,2005年,在全球52个国家及地区中,中国内地的税负痛苦指数位居第二。

把税负痛苦指数进行排名,它的依据主要是公司税率、个人所得税税率、财务税率、增值税率、雇主和雇员的社会保障贡献,依据这些指标进行的综合性评判,形成了税负痛苦指数。

排名第一的是法国,这是一个高福利国家。第二就是中国,中国强劲的竞争对手印度排第43名。

对于企业与雇员来说,交税越多就越痛苦。税负痛苦指数有一个最大的特点,就是其排名和吸引外资能力成反比,排名越高的国家,吸引外资的能力越差,但是中国例外。

一个国家吸引外资的前提是向其提供比其在其他地区发展更多的优惠,比如成本优势、税收优势。

我国对外资企业实行所得税的两免三减,从盈利年度开始计算,两年之内免税,接下来的三年减半征收,非常优惠,这比对本国的高新技术企业还优惠。这是国家吸引外资的一个手段。

当纳税人面临沉重的税收负担,而现行的税收法律体系在短时间内又不可能有所改变的情况下,纳税人一般只有三条路可以走:

一是违法偷税,即通过违法行为实现规避税负的目的。纳税人的偷税行为并非完全由于自身的原因,国家税法政策上的不合理,在一定程度上会助长纳税人选择偷税。但是,偷税是违法的,随着国家法制的不断健全和完善,企业违法偷税的风险将不断加大,最后注定了这种行为只能是“死路一条”。

二是消极对待,压缩经济活动规模,最终导致整个国家经济的萎缩。这一点根据“拉弗曲线”也可以得到印证。按其观点,只有较为合理的税负才会扩大生产,从而使税基增大,税收收入增加,而较高的税负只会抑制生产,最终破坏税基。

[记住网址龙腾小说ltxsba.com]

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