企业营业税纳税筹划研究.doc

摘要 纳税筹划是纳税人依据所涉及的税收环境和现行税法，遵循税收国际惯例，在不违法的前提下，对企业涉税事项进行的通过减轻税负、旨在实现企业价值最大化为目的的谋划、对策与安排的理财活动。随着我国社会主义市场经济的不断发展，税收制度的进一步完善和税收法制进程的加快，纳税筹划将成为纳税人维护自身合法权益的手段，成为企业理财和经营活动中不可或缺的部分。 在我国，营业税是商品劳务税体系中的主体税种之一，也是地方税体系中的主体税种。征收营业税具有重要的财政、经济意义。据国家税务总局公布的数据，2009年，全年完成税收收入63104亿元，比上年增加5241亿元，增长9.1%；在主要税种中，营业税的增长幅度最大，达到18.2%，具有很大的纳税筹划空间。 本文以辩证唯物主义的观点，围绕实现企业价值最大化这条主线，以有效的营业税纳税筹划理论为依据，在对企业营业税纳税筹划进行理论分析的基础上，根据我国的实际情况，从营业税纳税人身份的界定、营业额和利用营业税优惠政策等角度设计了多个营业税纳税筹划方案，从理论和实务两个方面探讨了企业营业税纳税筹划的方法。 本文力求通过对企业营业税纳税筹划的研究，能对企业依法纳税、提高效益、改善经营产生现实的指导意义。 关键词：企业纳税筹划 营业税 理论 实务 ABSTRACT Tax planning is the basis of taxpayers involved in tax environment and the existing tax law, compliance with international taxation consistent cases, the premise is not illegal, tax-related matters on the company#039;s by reducing the tax burden, to achieve the aim of maximizing corporate value planning, measures and arrangements for financial management activities. As China#039;s market economy continues to develop, to further improve the tax system and tax legal process speeds up, tax planning Jiang on taxpayers to maintain their legal rights instruments, as Company financial and business activities an integral part. In China, sales tax is still the goods and services and tax system, one of the main taxes, local tax system is the main taxes. Business tax still have important financial and economic significance. According to data released by the State Administration of Taxation, 2009, the year the completion of 6.3104 trillion yuan of tax revenue, 524.1 billion yuan more than last year, up 9.1%; in the main taxes, the largest business tax increase, to 18.2%, with very Great tax planning space. In this paper, the dialectical materialist point of view, focus on maximizing the value of this enterprise the main line of business tax to effective tax planning theory as the basis, in the corporate business tax tax planning for theoretical analysis of the Ji Chu Shang, under our Shijiqingkuang, Tong Guo business taxpayers defini