(企业投资过程中的税收筹划问题.docVIP

企业投资过程中的税收筹划问题探讨 摘 要 对于追求价值最大化的现代企业来说,如何使企业在税收的许可下实现税负最适宜或最低,对企业的利益和发展有着重大的意义。做好投资中的税收筹划工作,才能实现财务利益最大化和优化资源配置。本文以投资过程中的税务筹划为研究对象首先从税收筹划的概念入手接着企业投资税收筹划的可能性和必要性然后具体阐述了利用投资期限、投资地区、投资产业和行业、投资方式和利用税收屏蔽等方面的应用 最后提出了投资中税收筹划在实际操作中应注意的问题。 关键词 企业投资税收筹划税收屏蔽 II EXPLORE THE TAX PLANNING IN THE ENTERPRISE INVESTMENT ABSTRACT For modern enterprises which pursuing maximum of enterprise value, how to make the enterprises to achieve the tax burden the lowest or the most appropriate under the permit of tax is of great significance for the interests and development of enterprise. Therefore, good tax planning in investment can achieve maximum financial interests and optimize the allocation of resources. In this paper, focuses on tax planning in investment, first study the concept of tax planning, then the possibility and necessity of tax planning in enterprise investment, the third part of the paper tries to expound the application of investment premium, investment place investment property, investment method and shielding in investment. Finally put forward problems in practice that merit attention in the process of tax planning. KEY WORDS Enterprise investment; Tax planning; Tax shield III 目 录 摘 要............................................................... I ABSTRACT........................................................... II 前 言............................................................... 1 1 税收筹划的概述 .................................................... 1 1.1 税收筹划的概念............................................... 1 1.2 投资中的税收筹划内涵......................................... 2 2 企业投资税收筹划的可能性和必要性 .................................. 3 2.1 企业投资税收筹划的可能性 .................................... 3 2.1.1 根据税率高低进行税收筹划 ...................................... 3 2.1.2 根据税率结构进行税收筹划 ...................................... 3 2.1.3 根据征税范围进行税收筹划 ...................................... 3 2.1.4 根据计税依据进行税收筹划 ...................................... 3 2.2 企业投资税收筹划的必要性..................................... 4 2