论企业纳税筹划.docx

论企业纳税筹划摘要在社会经济生活中，纳税是每个人都不可逃避的问题。而作为以营利为目的的企业，如何在税法已定的条件下，尽量减轻自己的税收负担、实现企业价值最大化就成了一个重要的问题，由此便有了企业纳税筹划。企业纳税筹划，便是在不违反税收法律法规的前提下，以企业价值最大化为目的，而对企业的投资、经营、理财等活动的进行事前安排与筹划。本文共分了四大部分对纳税筹划进行探讨。第一部分主要介绍了选题研究的背景和意义，总结了国内外对于纳税筹划的研究现状；第二部分主要介绍了纳税筹划的一些理论知识，例如纳税筹划的含义、必要性，进行纳税筹划的基本原则和基本方法等，由于人们可能会将纳税筹划片面地理解为偷税漏税，本文还将其与偷税避税对比，得出他们的区别；第三部分就是从税种的角度，进行了一个纳税筹划的方案设计，其中，以鞍钢为例，进行了相关的探讨；最后，纳税筹划是有风险的，第四部分便介绍了纳税筹划风险的含义、成因以及如何进行管理与规避。关键词：纳税筹划；价值最大化；风险最小化ABSTRACTIn the social and economic life, paying taxes is an inescapable problem. And as for-profit businesses, there is an important question that how to tax under the tax lawon the purpose of minimizing their tax burden, maximizing enterprise value, whichisthe corporates’ tax planning. Corporates’ tax planningis to make an advancedarrangement and planning for the enterprises’investment, business, financial and other activities for the purpose of maximizing the value, without violating the tax laws and regulations.The article is divided into four parts. The first part introduces the research background and significance of the topic, summarizes the domestic and international research situation; second part introduces some theoretical knowledge of tax planning, such as the meaning, necessity, basic principles, methods and so on.As people might confuse about the tax planning, and the tax evasion,the article also compare it with the tax evasion; third part is to design an program according to the different kinds of tax, and wo also make the Anshan for example to do some research; Finally, there is a risk of tax planning, the fourth part describes the meaning and causes of tax planning risks, and how to manage and hedge it.Keywords：Tax planning，The maximization of the value，The minimization of the risk目录一、绪论1（一）研究的背景与研究意义11.研究的背景12.研究的意义1（二）国内外研究现状21.国外研究现状22.国内研究现状2（三）研究思路与方法31.研究思路32.研究方法3（四）本章小结3二、企业纳税筹划的基本理论4（一）纳税筹划的概念界定41.纳税筹划的含义42.纳税筹划与偷税、避税4（二）企业纳税筹划的必要性5（三）企业纳税筹划的一般原则与基本方法51.企业纳税筹划的一般原则52.企业纳税筹划的基本方法6（四）本章小结6三、企业纳税筹划方案设计7（一）增值税的纳税筹划71.一般纳税人的