企业投资纳税筹划.docVIP

申 请 人 吴 永 雷 指 导 教 师 陈关亭副教授 二零零四年五月 I 中文摘要 本文站在投资纳税人的角度从分析投资人所需的税收政策环境入手对投资活动所涉及的各个方面认真研究了税收政策的具体规定。通过对投资活动所涉及的投资地点、投资方向以及投资时企业的性质、组织形式、出资方式还有新企业成立后固定资产、无形资产的投资和处理等方面的纳税活动进行了筹划分析。 中国已经加入 WYO市场经济条件下企业间的竞争会越来越激烈。本文力求给投资人一个完整的、全方位的纳税筹划知识使其在投资活动中正确利用税收的政策导向科学运用税收筹划手段降低纳税负担谋取投资效益的最大化。 关键词纳税筹划投资企业 II Abstract From the viewpoint of the investor, the article started with the tax polices faced by the investor. It analyzed every aspect been relevant to the investment, and the particular regulation of the tax law. Form the investment location, the investment direction, the character of the new company, the structure of the organization, the mode of the investment and the accounting management of the fixed assets, intangible asserts, the article discusses the concept of tax planning. Our country has joined WTO, so the business competition will become much severly. The article strived to give the integrated and all-round planning methods to investor. Using the tax planning correctly and scientifically, the company will be lowering the tax burden and realize the largest investment valuation of corporation. Key words : Tax planningInvestmentCorporation III 目 录 第一篇 企业投资的纳税筹划.....................................1 1.1 概述........................................................1 1.1.1 纳税筹划的基本含义 ...................................1 1.1.2 投资纳税筹划的意义 ...................................5 1.2 企业投资的纳税筹划..........................................6 1.2.1 企业投资纳税筹划的方法 ...............................6 1.2.2 投资地点的纳税筹划 ...................................8 1.2.3 投资方向的纳税筹划 ..................................15 1.2.4 企业组织形式的纳税筹划 ..............................17 1.2.5 企业性质的纳税筹划 ..................................19 1.2.6 投资方式的纳税筹划 ..................................26 1.2.7 固定资产投资的纳税筹划 ..............................28 1.2.8 无形资产纳税筹划 ....................................34 1.2.9 通过在投资总额中压缩注册资本比例的纳税筹划 ..........36 1.2.10 选择分期投资方式的纳税筹划 .........................36 1.3 总结与建议......................