增值税纳税筹划及风险原因分析毕业论文.docVIP

毕业论文 （20_ _届） 增值税纳税筹划及风险原因分析 摘 要 随着市场经济的日渐成熟和各项法律法规的日益完善，依法纳税逐渐被我国大多数企业所认识和重视。由于增值税转型，为了在税法规定的范围内充分利用税收政策来达到节约税收成本的目的；实现企业价值最大化，增强市场竞争力，规避企业经营活动中的风险，企业进行纳税筹划的需求越来越强烈。不同的税收规定和众多税收优惠是纳税筹划存在和发展的法律基础。研究纳税筹划及其风险是为了可有效整合企业资源，增强企业核心关键词：Abstract Along with market economy increasingly mature and more perfect of various laws and regulations in China, shall pay taxes was gradually known to most enterprise and attention. In the new tax law, in order to listed within the scope stipulated by full use of tax policy to achieve the purpose of tax cost saving; Realizing the maximization of enterprise value, increase the market competitive power, avoid the risk in the business activities of enterprises, enterprise tax planning needs more and more intense. Different tax provisions and numerous preferential tax is the tax planning for existence and development of legal basis. Tax planning and research is to effectively integrate risk of enterprise resource, the enhancement enterprise core competitiveness. Taxpayer in tax planning should be taken into consideration when to have their own financial risk management of the influence, and facing the risk and possible loss make reasonable forecast and planning. The prudence principle is the taxpayer in some different choices in accounting method to select the most for their own benefits do not subject to the loss of the system guarantee of the accounting method. Enterprises in the risks encountered in tax planning can be divided into three categories: policy risk, manangment risk, law enforcement risks. And the enterprise on the evasion of the risks, any time to prevent it. Keywords: The transformation of value-added tax；Tax planning；Planning risk；Tax burden目 录 1 论文相关概念及理论基础 1 1.1 相关概念 1 1.1.1 增值税相关概念 1 1.1.2 纳税筹划 2 1.1.3 增值税纳税筹划风险及风险类别 3 1.2 增值税纳税筹划原则 4 1.2.1 外在税负与内在税负兼顾原则 4 1.2.2 成本——效益原则 4 1.2.3筹划方案合法性原则 4 1.2.4 全面筹划原则 5 1.2.5 适时调整的原则 5 1.3 增值税纳税筹划理论 5 1.3.1增值税计税原则依据 5 1.3.2增值税税率及计算方案 5 1.3.3增值税的纳税申报及优惠政策 6 1.3.4增值税的征税范围 6 2 增值税纳税筹划存