本科毕设论文--浅析企业所得税避税方法.docVIP

中文摘要 合理避税是在法律允许的情况下纳税人在税法许可的范围内，通过不违法的手段对经营活动和财务活动精心安排，尽量满足税法条文所规定的条件，以达到减轻税收负担的目的 本文的主要观点是，现阶段的企业所得税制下，作为市场主体的企业应当采取应对措施，积极主动地进行企业所得税合理避税，做到依法纳税与合理避税、节税的协调统一，使企业的价值达到最大化。 关键词: 合法避税；企业所得税法；变革 Abstract Tax avoidance is reasonable in the circumstances the law allows taxpayers in the tax laws to the extent permitted by law, and the means to business activities and financial activities are structured to meet tax law provisions, the requirements set forth in order to achieve the purpose easing the tax burden so that the overall tax burden on businesses and achieve business value. At