《毕业论文论企业增值税筹划》.doc

南 昌 工 程 学 院 毕 业 论 文 经济贸易 学院 财务管理 专业毕业论文题目论企业增值税筹划学生姓名甘燕美班 级08财管（1）班学 号81指导教师冯亮能完成日期 二零一二 年 六 月 十 日论企业增值税筹划 Concerning enterprise value added tax planning总计 毕业设计（论文） 25 页表格0 个 插图0 幅摘要随着市场经济的越来越完善，纳税筹划也越来越受企业的重视，同时也带动了纳税筹划理论及实践的研究的发展。税收筹划是现代一门刚兴起来的学科，发展的也不成熟，所以它也没有一个准确的定义。研究增值税纳税筹划，不仅可以降低企业的税务成本和增强企业综合竞争力，而且可以促进我国增值税制的发展。增值税作为我国流转税重要税种之一，在国家税收总量和企业上缴税款中都占有很大一部分比重，所以对增值税的合理筹划显得非常重要。近年来我国对增值税纳税筹划的研究很多，但是大部分都局限在探讨其概念、原则等基本问题，总的理论性、系统性、结构性不强，所以对增值税筹划进一步的理论化、系统化、结构化便成了当前纳税筹划急需解决的问题。不仅可以丰富纳税筹划的理论知识，而且可以使增值税纳税筹划者在除了针对税法细节和例外规定之外从另一个高度进行筹划。本文在查阅了大量的文献资料的前提下，首先一般性介绍了增值税的概念等内容。然后，较为详细地介绍了目前常见的一些增值税纳税筹划方法，揭示了存在的纳税筹划“空间”，分析了筹划“空间”对企业的价值，并对如何筹划提出了一些建议。最后，本文简单判断了未来增值税纳税筹划的变化趋势。 关键词：企业 增值税 纳税筹划 变化趋势Abstract As market economy grows, business firms pay more and more attention to tax planning, in the meanwhile, researches on tax planning theory and practices develop rapidly. Tax planning is a door to rise to modern just the discipline, the development and maturity, so it is not a precise definition. Value added tax research tax planning , can not only reduce the tax cost and enhance the enterprise the synthesis competitive capacity of enterprises , but also can promote the development of value-added tax system in our country. Value added tax in China as one of the important tax categories of taxes, at the national tax and enterprise shall be turned over to the total amount of taxes account for a large part of the proportion, so the reasonable planning for value added tax is very important. In recent years, our country to VAT tax planning research a lot, but most are limited in its concept, principles discussed basic problem, general theory and systematic, structural is not strong, so for value added tax planning further theorized, systematic, structured became the current tax planning problems needed to resolve. Can not only enrich the tax planning theory knowledge, and can make the value added tax of pay tax to plan in the tax law in addition to