明瑞路桥工程公司所得税纳税筹划研究

本科毕业设计(论文)题目：明瑞路桥工程公司所得税纳税筹划研究院（系）经济管理学院专业会计学班级学生学号指导老师2015年6月附表（一）资产负债表编制单位：陕西明瑞路桥工程有限责任有限公司2014年12月31日单位：元资产期初数期末数负债及所有者权益期初数期末数流动资产：流动负债：货币资金3,712,340.844,589,962.30短期借款短期投资应付票据应收票据应付帐款708,000.002,460,219.92应收帐款5,759,154.003,896,521.50预收帐款1,543,680.001,785,622.78其他应收款6,441,932.477,522,126.40应交税金179,300.00321,654.20减：坏帐准备其它应付款367,000.00486,559.79应收帐款净额应付工资预付帐款应付福利费存货11,123,649.2012,824,465.90未付利润待转其他业务支出其他应交款待摊费用366,609.10455,623.80预提费用待处理流动资产净损失一年内到期的非流动负债一年内到期的长期债券投资其他流动负债流动资产合计27,403,685.6129,288,699.90长期投资：流动负债合计2,797,980.005,054,056.69长期投资固定资产：固定资产原价17,954,165.1420,546,123.89长期负债：减：累计折旧6,390,752.317,104,523.65长期借款3,860,000.004,150,025.88固定资产净值11,563,412.8313,441,600.24应付债卷固定资产清理长期应付款在建工程其他长期负债2,498,675.002,501,104.45待处理固定资产损失长期负债合计固定资产合计11,563,412.8313,441,600.24负债合计9,156,655.0011,705,187.02无形资产及递延资产：所有者权益：无形资产实收资本21,000,000.0021,000,000.00长期待摊费用资本公积617,345.32885,544.52递延资产盈余公积572,371.94688,448.58无形资产及递延资产合计未分配利润7,620,726.188,451,120.02其他长期资产：所有者权益合计29,810,443.4431,025,113.12资产合计38,967,098.4442,730,300.14负债及所有者权益合计38,967,098.4442,730,300.14附表（二）资产负债表编制单位：陕西明瑞路桥工程有限责任有限公司2013年12月31日单位：元资产期初数期末数负债及所有者权益期初数期末数流动资产：流动负债：货币资金2,120,589.383,330,186.38短期借款短期投资应付票据应收票据应付帐款1,347,890.001,200,000.00应收帐款3,086,750.005,952,807.00预收帐款853,000.001,804,391.00其他应收款3,150,000.006,823,260.00应交税金185,709.03265,431.00减：坏帐准备其它应付款116,000.00215,300.00应收帐款净额应付工资预付帐款应付福利费存货11,838,670.0011,018,381.24未付利润待转其他业务支出其他应交款3,364.00待摊费用483,626.28387,640.22预提费用待处理流动资产净损失一年内到期的非流动负债一年内到期的长期债券投资其他流动负债其它流动资产流动资产合计20,679,635.6627,512,274.84长期投资：流动负债合计2,505,963.033,485,122.00长期投资固定资产：固定资产原价17,954,165.1417,954,165.14长期负债：减：累计折旧5,324,384.585,932,731.04长期借款3,630,000.004,130,000.00固定资产净值12,629,780.5612,021,434.10应付债卷固定资产清理长期应付款在建工程其他长期负债3,630,000.003,630,000.00待处理固定资产损失长期负债合计固定资产合计12,629,780.5612,021,434.10负债合计6,135,963.0311,245,122.00无形资产及递延资产：所有者权益：无形资产实收资本21,000,000.0021,000,000.00长期待摊费用资本公积617,345.32617,345.32递延资产盈余公积308,672.66420,186.04无形资产及递延资产合计未分配利润5,247,435.216,251,055.58其他长期资产其他长期资产：所有者权益合计27,173,453.1928,288,586.94资产合计33,309,416.2239,533,708.94负债及所有者权益合计33,309,416.2239,533,708.94附表（三）资产负债表编制单位：陕西明瑞路桥工程有限责任有限公司2012年12月31日单位：元资产期初数期末数负债及所有者权益期初数期末数流动资产：流动负债：货币资金3,330,186.383,712,340.84短期借款短期投资应付票据应收票据应付帐款1,200,000.00708,000.00应收帐款5,952,807.005,759,154.00预收帐款1,804,391.001,543,680.00其他应收款6,823,260.006,441,932.47应交税金265,431.00179,300.00减：坏帐准备其它应付款215,300.00367,000.00应收帐款净额应付工资预付帐款应付福利费存货11,018,381.2411,123,649.20未付利润待转其他业务支出其他应交款待摊费用387,640.22366,609.10预提费用待处理流动资产净损失一年内到期的非流动负债一年内到期的长期债券投资其他流动负债其它流动资产流动资产合计27,512,274.8427,403,685.61长期投资：流动负债合计3,485,122.002,797,980.00长期投资固定资产：固定资产原价17,954,165.1417,954,165.14长期负债：减：累计折旧5,932,731.046,390,752.31长期借款4,130,000.003,860,000.00固定资产净值12,021,434.1011,563,412.83应付债卷固定资产清理长期应付款在建工程其他长期负债3,630,000.002,498,675.00待处理固定资产损失长期负债合计固定资产合计12,021,434.1011,563,412.83负债合计11,245,122.009,156,655.00无形资产及递延资产：所有者权益：无形资产实收资本21,000,000.0021,000,000.00长期待摊费用资本公积617,345.32617,345.32递延资产盈余公积420,186.04572,371.94无形资产及递延资产合计未分配利润6,251,055.587,620,726.18其他长期资产其他长期资产：所有者权益合计28,288,586.9429,810,443.44资产合计39,533,708.9438,967,098.44负债及所有者权益合计39,533,708.9438,967,098.44附表（四）利润及利润分配表编制单位：陕西明瑞路桥工程有限责任有限公司2014年12月31日单位：元项目行次本年累计上年同期数一、主营业务收入165,332,155.9061,035,087.30减：主营业务成本256,663,321.8050,735,562.30主营业务税金及附加31,456,731.803,996,954.80二、主营业务利润（亏损以“－”号填列）47,212,102.306,302,570.20加：其他业务利润（亏损以“－”号填列）5减：营业费用61,662,312.80255,663.80管理费用7财务费用816,234.50三、营业利润（亏损以“－”号填列）95,533,555.006,046,906.40加：投资收益（损失以“－”号填列）10补贴收入11营业外收入12减：营业外支出13四、利润总额（亏损以“－”号填列）145,533,555.006,046,906.40减：所得税151,383,388.751,511,726.60少数股东权益16五、净利润（亏损以“－”号填列）174,150,166.254,535,179.80加：年初未分配利润18其他转入19六、可供分配的利润204,150,166.254,535,179.80附表（五）利润及利润分配表会企02表编制单位：陕西明瑞路桥工程有限责任有限公司2013年12月31日单位：元项目行次本年累计上年同期数一、主营业务收入161,035,087.3058,231,567.55减：主营业务成本250,735,562.3052,689,987.80主营业务税金及附加33,996,954.801,623,554.89二、主营业务利润（亏损以“－”号填列）46,302,570.203,918,024.86加：其他业务利润（亏损以“－”号填列）5减：营业费用6255,663.80355,623.80管理费用7财务费用8三、营业利润（亏损以“－”号填列）96,046,906.403,562,401.06加：投资收益（损失以“－”号填列）10补贴收入11营业外收入12减：营业外支出13四、利润总额（亏损以“－”号填列）146,046,906.403,562,401.06减：所得税151,511,726.60890,600.27少数股东权益16五、净利润（亏损以“－”号填列）174,535,179.802,671,800.80加：年初未分配利润18其他转入19六、可供分配的利润204,535,179.802,671,800.80附表（六）利润及利润分配表编制单位：陕西明瑞路桥工程有限责任有限公司2012年12月31日单位：元项目行次本年累计上年同期数一、主营业务收入158,231,567.5556,223,345.80减：主营业务成本252,689,987.8050,121,155.30主营业务税金及附加31,623,554.891,956,230.50二、主营业务利润（亏损以“－”号填列）43,918,024.864,145,960.00加：其他业务利润（亏损以“－”号填列）5减：营业费用6355,623.80231,155.60管理费用71,224,556.90财务费用8三、营业利润（亏损以“－”号填列）93,562,401.062,690,247.50加：投资收益（损失以“－”号填列）10补贴收入11营业外收入12减：营业外支出13四、利润总额（亏损以“－”号填列）143,562,401.062,690,247.50减：所得税15890,600.27672,561.88少数股东权益16五、净利润（亏损以“－”号填列）172,671,800.802,017,685.63加：年初未分配利润18其他转入19六、可供分配的利润202,671,800.802,017,685.63a您好，为你提供优秀的毕业论文参考资料，请您删除以下内容，O(∩_∩)O谢谢！！！A

national

survey

was

recently

launched

to

evaluate

the

eye

health

of

Chinese

children

andteenagers.On

June

6,

China's

annual

National

Day

for

Eye

Care,

the

China

Youth

Development

ServiceCenter

and

Zhejiang

Medicine,

a

leading

listed

Chinese

pharmaceutical

company,

jointlyannounced

the

kickoff

of

the

survey.In

about

one

month,

a

questionnaire

compiled

by

top

eye

care

medical

experts

in

China

willbe

distributed

through

multiple

online

partners,

including

H,

as

well

asthrough

offline

survey

events

held

in

universities,

middle

schools

and

primary

schools

acrossthe

country.A

report

will

be

released

based

on

the

survey

statistics

and

analysis,

and

most

importantly,guidelines

for

parents

and

youth

on

how

to

care

for

the

eyes

and

prevent

myopia

—

agrowing

problem

in

China's

digitized

society,

will

also

be

attached

on

the

report."Myopia

is

not

only

a

disease

that

makes

people

see

things

blurrily,

but

also

leads

to

severecomplications,

such

as

glaucoma

(increased

pressure

within

the

eyeball),

and

can

causeblindness,"

said

Zhou

Yuehua,

an

established

eye

care

specialist

with

Beijing

TongrenHospital."It

is

very

important

for

parents

and

children

to

know

about

the

risk

and

care

for

their

eyes."There

are

about

450

million

myopia

patients

in

China.

Among

Chinese

myopia

patients,30million

are

severe

patients,

according

to

ZhouThe

prevalence

of

myopia

among

high

school

and

college

students

is

more

than

70

percent,and

the

situation

is

continuously

worsening,

he

added.Sun

Zhu,

director

with

the

China

Youth

Development

Service

Center,

said

long

hours

ofstudy,

lack

of

exercise,

especially

outdoor

activities,

and

attachment

to

electronic

screen

aresome

of

the

top

reasons

behind

the

widespread

myopia

problems,

and

the

increase

ofyounger

patients,

although

China

has

made

great

progress

in

improving

the

hardwarefacilities

and

lighting

conditions

in

schools.He

said

he

hopes

the

survey

will

alert

people

on

the

threatening

situation,

and

also

helpmedical

experts

to

better

guideline

parents

and

children's

behaviors

to

care

for

eyes,

basedon

the

timely

and

factual

statistics

the

survey

collected.A

series

of

follow-up

events

will

also

be

held

in

six

cities,

including

Jinan

in

Shandongprovince,

and

Changsha

in

Hunan

province,

to

educate

people

on

how

to

care

for

eyes

afterthe

survey

started.MoreandmoreChinesearejoggingtogetandstayfit.Mostjoggerswillrunalone,butsomewilljogwithfriendsorevencoaches.TheBeijingOlympicForestParkisoneofthemostpopularspots.Itispackedwithrunnersintheafternoon,usuallyafterwork,andatweekends.Joggingafterawholeday'sworkcanbeawaytounwind.ItistrueforHeWenjun,whoseworkplaceisrightneartheforestpark.Shediscoveredherathleticaptitudeattheageofseven,whenshebeganplayingtennis.Thensheturnedtojogging,andshehasperseveredwithitfor10years."Icometojogalmosteverydayafterwork,wheneverIhavetime.Ithinkjoggingisgoodformyhealth.Andforme,agirl,ithelpsmetoachievetoeternalgoal,tokeepslim,"Hesaid.Hesayssheprefersjoggingalone,soshecanfocusbetter.Shelovesjogging,evenduringBeijing'ssmoggydays."Ifthesmogissevere,I'llholdoffjoggingforawhile.ButifIreallywanttogetawayfromwork,I'llwearamask,orjustignorethesmogandgoonjogging,"shesaid.Forthosewhoarenotsoathletic,joggingalsohasitsattractions.WuHoubinstartedroughlytwoyearsago,whenhewasseverelyobese.Withintwomonths,hisweightdroppedfrom82kilogramsto64kilograms.Thesuccesshelpedhimrecoverhealth,andhehasmadefriends."Joggingdoesnotrequirespeed,butstamina.Ifyouwanttosticktothegame,youneedtotakeitasamission,ahabit,andtheneventuallyahobby,"Wusaid.Butperseveringwithjoggingisnotalwayseasy.Joggingisbeneficialforheart-lungfunction,andtheskeletalsystem,butdoctorssayimpropertechniquedamagesthejoints,especiallythekneesandankles."Excessivejoggingwearsdownthebody,andharmsone'shealth.Poortechniqueharmsthemusclesandskeleton,andcancausesecondaryinjures.And,jogginginabadenvironmentcancausecirculationproblems,"saidLuZhiyong,attendingdoctor,SportsHospital,GeneralAdmin.ofSports.Dr.Luhassometipsforjoggers,andthosewhoarethinkingoftakingitup.Hesayspeopleshouldfirstevaluatetheirphysicalcondition,todecidetheamountandtypeofexercise,andjoggingintheopenairisbetterrunningonatreadmill.ConradMacaowillrunspecialprogramsfortheentiremonthofOctoberthisyeartosupporttheHongKongCancerFund'sPinkRevolution,anannualcampaignthatseekstoraiseawarenessandfundsforbreastcancerresearch,thehotelrecentlyannounced.Amajorsponsorofthecampaignforthreeyearsinarow,ConradMacaohaspledgedtodonateaportionofitsproceedstothefund,includingthosecollectedfromsellingitspopularbearandrubberduckmerchandise,inlimitedpinkeditions.PinkisthethemeforfloralarrangementsanddecorationsinthehotelinOctober.Inaddition,onFridaysthatmonth,membersofthemanagementandstaffwilladdsomethingpinktotheiruniforms,regulare-mailsandhandwrittenguestcards."BreastcanceristhemostprevalenttypeofcanceramongwomeninHongKongandisalsoofsignificantconcerninMacaoandaroundtheworld,regardlessofage,"generalmanagerBedeBarrysaidinastatement.Thehotelhasenlistedthesupportofanumberofinternationalandlocalcelebritiestohelpdrivethecause,includingSouthKoreanactorJungSukWon.Thisyear,aluckyguestwhostaysatthehotelduringthecampaignandalsodonatesmoneyforthecausewillwinanecklacespeciallydesignedbyArteMadrid,aSpanishjewelrybrand.Womenshouldstrivetobalancequalityofworkandlife,andhavechildrenatayoungage.AsadoctorIseemuchsufferingbecauseofthisimbalance.XiaoYing,36,worksforalargelawfirm.Herjobmeanslotsoftravel,aheavycaseloadandalargenumberofmeetings,soherscheduleishectic.Shehasbeenpregnanttwice,buthadabortionsonbothoccasionsbecauseshefeltherbusy,high-pressurecareerwasn'tconducivetoraisingachild.Sheplannedtohavechildrenonceshehadachievedcareersuccesssoshecouldprovideastableenvironmentforherbaby.After10years,Xiaofeltthetimewasright,andshetriedtoconceiveforaboutsixmonths,butwasunabletobecomepregnant.Iconductedcomprehensivephysicalcheckups.TheresultssuggestedthatXiao'sovarianfunctionhasdeclinedandabilateraloviductblockagehasoccurred,meaningthatinvitrofertilizationisheronlyoption.So,afterreducingherworkload,XiaounderwentIVFtreatment.Luckily,shegotpregnantafterjustonetreatmentcycle,butlaterexperiencedvaginalbleeding,andrushedtothehospital.Itoldhertorestandcarryonwiththetreatment(topreventamiscarriage).AsZubinZarthoshtimanesh,ayogaguru,demonstratedposturesatahighschoolstadiuminDujiangyancity,Sichuanprovince,some200studentssatoncolorfulmatswatchinghimclosely.ItwaspartofthefirstIndia-Chinainternationalyogafestivalintheprovincialcapital,Chengdu,inSouthwestChina,wheremorethan1,000fansfromhomeandabroadgatheredforlessonsfrom20leadingpractitionersoftheancientIndianregimen,fromJune17-21.YogaistoIndiawhatperhapstaichiistoChina.ManycountriesotherthanIndiaandChina,alsoheldthefirstWorldYogaDayonJune21,aftertheUnitedNationslastyearagreedtoIndianPrimeMinisterNarendraModi'ssuggestionthataspecialdaybemarkedintheyearfortheglobalpracticeofthestress-bustingregimen,whichisalreadyamultibilliondollarindustryintheUnitedStates.Modisaidinthespeech:"YogaisaninvaluablegiftofIndia'sancienttradition....Itisnotaboutexercisebuttodiscoverthesenseofonenesswithyourself,theworldandnature."Zarthoshtimanesh,whorunshisownyogacenter,IyengarYogabhyasa,intheIndianfinancialcapitalofMumbai,says:"Chinesestudentsareveryrespectful.Forme,allstudentsarethesamenomatterwhattheirraceisandwheretheycomefrom.Themostimportantthingistoremovementalwalls."ZarthoshtimaneshlearnedyogafromthelateYogacharyaIyengarandtraveledwiththemastertodifferentcountries.ConsulateGeneralofIndiainsouthernChina'sGuangzhoucityorganizedtheChengdufestival.AterrifyingwoodenbridgeinChinahasjustbeenreplacedbyaglassone.This,theworld’slongestglass-bottomedwalkway,islocatedinShiniuzhaiGeoparkinHunan,andspans300m(984f)andis180m(590f)aboveground.Thefloorismadeofdouble-layeredglassthatis24mm(0.94in),andisreportedly25timesstrongerthanregularwindowglass.Thebridgehadpreviouslybeenmadeofwood,linkingthetwopeaksofStoneBuddhaMountain,but11engineersworking12hoursadayconvertedittoglass.Previously,youwereconsideredbraveifyousteeledyourselftocrossthewoodenwalkway;now,withitsglassbottom,thebridgeisalreadybeingreferredtoas“herobridge.”Thepopularchain'slongtimeexecutivechefembracesmapotofuandotherexoticelementsfortheburger-drivenmenu,LiuZhihuareports.Attheageof37,ShanghainativeLinZhenguhasbecomeastarasaWesterncuisinechefintheChinesemetropolis,acitythathasawealthofWesternrestaurants.TheexecutivechefofBlueFrogBarandGrill,apopularburger-basedrestaurantandbarchainontheChinesemainland,Linisthesouloftherestaurantfranchise'steamofmorethan550chefs.Manyofthefranchise'smostpopulardishesarehisbrainchild.Linsayshissecretofsuccessisinnovationrootedinexperience:Hespendsmonthseveryyeartravelingandeatingworldwide,seekingnewingredientsandinspirationsthatcouldimprovetheofferingsofBlueFrogrestaurants.Therestaurantchainregularlylaunchesanewseasonalmenu,usuallyfeaturingeightnewdisheswithfreshingredients.Thebest-sellingseasonaldisheslaterreplacetheleastpopularitemsontheregularmenu,whichisusuallyupdatedinlatefallandboastsaselec