黑龙江大学剑桥学院.docVIP

 黑龙江大学剑桥学院 毕 业 论 文 论文题目： 浅析我国企业纳税筹划问题 学 生： 杨君忆 指导教师： 邬雅琴 副教授 专 业： 会计学 班 级： 会计学07-3班 2011年5月黑龙江大学剑桥学院 毕 业 论 文 任 务 书 题目名称：浅析我国企业纳税筹划问题 立题意义：本文主要阐明究竟什幺是纳税筹划纳税筹划有什幺意义2010年11月15日—12月日2011年4月日——4月日2011年5月18日——5月30日 企业纳税筹划设计与执行中的相关问题 摘 要 纳税会计的主要功能是纳税筹划，纳税筹划是以企业合理纳税为前提,统筹规划企业纳税行为,纳税筹划是企业实现利润最大化的必要措施之一,经济主体为了能够在激烈的市场竞争中获胜,在经济社会中占有一席之地,必然采取各种合法措施来实现经济利益的最大化;纳税筹划是在熟知相关税收法规的基础上,在不违反国家税法及相关法律、法规的前提下,通过对筹资活动、投资活动、经营活动的科学安排,运用合理的方法和技巧达到规避或减轻税负,同时纳税筹划要树立守法意识和维护自身权利的意识 Enterprise tax planning design And implementation of the related problem Abstract The primary function of tax accounting tax planning, tax planning is premised on the rationality of tax, corporate tax behavior of overall planning, tax planning is necessary for enterprises to maximize profits one of the measures of economic entities in order to be fierce competition in the market wins a place in the economy and society, must take all legitimate measures to achieve the maximization of economic benefits; tax planning is well known on the basis of the relevant tax laws and regulations, not inconsistent with state tax laws and related laws and regulations under the premise, through the on financing activities, investment activities, scientific organization of business activities, the use of reasonable methods and techniques to avoid or reduce the tax burden, and tax planning to establish a law-abiding consciousness and awareness of safeguarding their rights. Tax Planning With the standardization of market economy, rule of law and civil law, paying taxes and emerging awareness, with the market economy continues to improve, tax planning will have even broader prospects for development. In practice, tax accounting must first mas