纳税筹划研究综述.docVIP

纳税筹划研究综述 中文摘要 在市场经济条件下，我国社会主义市场经济已逐步建立并不断完善，社会法制化程度已逐渐提高，这为各类经济主体（即纳税人）施展才华提供了广阔的空间，同时也使他们面临着残酷的市场竞争，税收作为国家的一种无偿的强制性课征，直接将企业的一部分收入转移到国家手中，这种价值向国家的单向转移，必然减少企业的收入，导致企业的效用损失，不可避免地影响企业的行为选择。正如美国著名法学家弗兰克林曾说:世界上除了死亡和纳税，其他都不是必然的。既然税收不可避免，而其数额的多少将直接影响着经济主体自身的实际经济效益，并且，纳税筹划贯穿于企业经济活动的全过程，对企业的生产经营成果起着举足轻重的作用。因此，对纳税筹划的研究是经济全球化的必然要求，是大势所趋，是时代潮流。 在我国纳税筹划倍受重视的情况下，正确理解纳税筹划的含义对于克服纳税筹划中的障碍有着积极的意义。纳税筹划的实质是一种事前的税务方面的安排和筹划，以降低税收支出为手段，以追求税后净利润最大化为目的的管理策略。本文在介绍纳税筹划概述和纳税筹划在中国发展历程的基础上，通过对国内外现有的关于纳税筹划的研究进行探讨分析，总结前已取得的研究成果并提出有待深化研究的内容与方向，以期对我国新阶段纳税筹划的研究提供一些有益的建议。 【关键词】纳税筹划；研究；综述 Abstract Under the condition of market economy, Chinas socialist market economy gradually establish and improve the legal degree, society has gradually improved, the various economic entities ( i.e. taxpayers) to display their talent and provide a vast space, also causes them to face the fierce market competition, the tax as a free compulsory levy, directly to the part of the business income transfer into state hands, this kind of value to the state of the one-way transfer, will reduce the income of the enterprise, causes the enterprise effectiveness loss, inevitably affect the enterprise behavior choice. As the United States famous jurist Franklin once said: the world except death and taxes, other are not necessarily. Since taxes are inevitable, and its amount how many will directly affect the economic main body their actual economic benefits, therefore, corporate tax planning throughout the whole process of economic activities, production and operation of enterprises results play a decisive role. Therefore, the research on tax planning is the inevitable requirement of economic globalization, is to represent the general trend, is the trend of the times. In our country, tax planning has been paid much attention to the case, a correct understanding of the meaning of tax planning to overcome obstacles in the tax planning is of great significance. Tax planning is the essence of an advance tax arrangement and planning, i