我国企业增值税税收筹划研究.doc

我国企业增值税税收筹划研究 摘 要 税收筹划在西方已流行多年。近几年在我国也获得了飞速的发展。企业渐渐认识到税收筹划对其生存发展的重要性。众所周知,增值税一直在财政收入中占据主导地位,是中国流转税中的重要税种之一,它不仅在国家税收总量中占有很大的比重,而且在企业尤其是工商企业的上缴税款中也占有举足轻重的地位,所以,对增值税的合理筹划十分重要。特别是2009年1月1日开始实施新的增值税法以来,研究和探讨企业如何在新制度下进行增值税的税收筹划问题就显得尤为必要。鉴于此,我根据自己掌握的税收理论专业知识,并在查阅了相关资料的前提下,本文首先增值税及税收筹划的概念、特点、原则等内容进行介绍。然后,从税收筹划与偷税、避税、节税的区别,税收筹划的理论依据及实施条件等方面的研究入手,针对我国增值税及税收筹划的特点和原则,对企业进行增值税税收筹划的动因、误区等方面提出了自己的看法。其次,阐述了我国税收筹划的现状和存在的问题。总结出企业在增值税税收筹划中应注意的问题。最后,提出了完善我国增值税税收筹划发展的若干对策建议。 关键词：企业，税收筹划，增值税 ，新税制 Our country enterprise VAT tax planning research Author: He Liping Tutor: Zhou Lan Abstract Tax planning have been popular in the west for many years. In recent years in China also has experienced rapid development. Enterprise come to realize tax planning in their existence on the importance of development. As is known to all, value-added tax has been fiscal revenue, plays a dominant role in China is one of the important turnover tax, it not only in state tax has a large proportion of total, and commercial enterprises in enterprise especially paid taxes also pivotal status, so, the reasonable planning for VAT is very important. Especially on January 1, 2009 began implementing new value-added tax, studied and discussed since the new system in how the enterprise under the taxation planning problem of VAT is necessary. In view of this, I according to their mastery of the taxation theory of professional knowledge, and in turn the premise of relevant data, this article first VAT and tax planning concept, characteristics, principles and relevant introduction. Then, from tax planning and tax evasion, tax avoidance and tax savings distinction, tax planning theory and practice condition etc, in view of the study of the characteristics of VAT and tax planning for enterprises, and principle of the motives, VAT tax planning misunderstanding etc. To put forward their own views. Secondly, this paper expounds the current situation and existing tax planning. Summarizes enterprise in VAT tax planning i