国际经济贸易毕业设计（论文）_企业出口退税税收筹划的探讨.docVIP

摘 要 出口退税制度作为一项出口财政激励机制,被世界上许多国家和地区广泛应用,它也是世界贸易组织所允许的促进出口措施。我国从1985年开始实施出口退税制度,出口退税对外贸出口和国内的宏观经济产生了重大的影响。但同时,我国出口退税制度也存在许多不完善之处。本文在对出口退税制度进行分析的基础上Abstract The export tax rebate system as a financial incentive mechanism exports were many of the worlds countries and regions widely used, it is allowed by the World Trade Organization for export promotion measures. China began implementation in 1985 from the export tax rebate system, export tax rebates on exports and domestic macroeconomic have had a significant impact. At the same time, Chinas export tax rebate system also has many imperfections. In this paper, the export tax rebate system on the basis of an analysis, from Different kinds of production enterprises and foreign trade enterprises perspective, the use of the existing export tax rebate system, as well as the imperfections of the export tax rebate policies for tax planning. Enterprises under different circumstances for different ways export tax rebates and differentr tax planning scheme . It provides theoretical and practical support by the enterprises quicken market-chain operation and the market competition development as well as the promotion of the enterprise抯 image. Combining with the production enterprise charpacteristics and tax policy ,this article propose a tax planning proposal from the raw material purchase , different trade, export way .According to the characteristics of foreign trade enterprises and the way of the tex rebates,I give some suggestions to make the tax planning from different methods of management aspects.Through the arrangement of the operation of enterprises activities,it can help enterprise reduce taxes, realize the maximization of enterprise economic benefits and survive in the fierce competition Key words: Enterprise，Tax rebates， Tax planning 目 录 1绪论………………………………………………………………………………………….1 1.1研究背景………………………………………………………………………………1 1.2国内外研究的现状……………………………………………………………………2 1.3研究目的与意义………………………………………………………………………3 1.4研究方法…………………………………