学士学位论文---企业投资的税务筹划.docVIP

企业投资的税务筹划 院 系：经济管理学院 专 业 班：财务管理0802 姓 名： 学 号： 指导教师： 2012年5月 企业投资的税务筹划 Tax?Planning? of?Enterprises?Investment 摘 要 企业投资的税务筹划是企业整个税务筹划的重要组成部分，是企业开展其他方面税务筹划的基础，因此企业需要重视并理性的开展投资活动的税务筹划。在当今经济全球化日益加强，企业投资活动国际化，中国企业“走出去”的步伐不断加快的情况下，我国企业的投资环境发生了很大的变化，对企业投资行为的税务筹划也提供了更多的机遇与挑战。 本文在新的时空背景下，在对已有的研究更加深入的同时，尝试具体从投资区域、投资方向、投资方式、投资组织形式、投资期限、投资规模和再投资，七个方面介绍企业该如何在投资的过程中进行税务筹划。针对目前我国对于税务筹划的研究较多的局限于讨论如何进行有效的税务筹划的情况，本文简单的论述了税务筹划对企业投资的负面影响。希望能够通过更为深入与全面的探讨，让读者系统的了解企业投资的税务筹划和更好的开展对企业投资行为的税务筹划。 关键词：企业投资 税务筹划 逆法意识避税 Abstract Tax?planning?of?enterprises?investment is an important part of the entire corporate tax planning, enterprise to carry out other aspects of tax planning on the basis, so companies need to focus and rational to carry out investment activities, tax planning. Increasing in todays economic globalization, the internationalization of corporate investment activities of Chinese enterprises going out accelerating the pace of the case, the business investment environment in China has undergone great changes in corporate investment behavior, tax planning also provides more opportunities and challenges. In this paper, a new spacetime in more depth to the existing research at the same time, try specifically from the investment area, the direction of investment, forms of organization, the investment period, the scale of investment and reinvestment, seven introduced in thehow the process of investment and tax planning. Effective tax planning for China tax planning more limited discussion, the paper briefly discusses the negative impact of tax planning for business investment. Want to be able to more in-depth and comprehensive discussion, the reader understanding of business investment tax planning and to better carry out tax planning on corporate investment behavior. Key words: Business investment Tax Planning Avoidance of inverse method 目 录 摘要 I Abstract II 绪论 1 1 企业投资的税务筹划概述 2 1.1 投资的概述 2 1.2 税务筹划的概述 2 2 企业投资的税务筹划 5 2.1 投资方向