关于企业纳税筹划中存在的问题及典型案列分析.doc

摘 要 随着世界经济一体化的形成，全球竞争日益激烈，特别是在我国加入WTO后，我国的企业要想在这样的环境中生存，必须拥有自己独特的竞争优势，而竞争优势的形成主要靠降低成本和细分市场来获得，各种税金作为企业成本费用的一项主要支出，对企业的会计收益和企业目标的实现有着重要的影响。与此同时，当前世界各国在经济发展上存有不同的政策倾向性，以及在不同地区和不同行业之间也存在很大的税收政策差异性，这些都为企业纳税筹划提供了广阔的空间和条件。 企业作为独立核算、自主经营、自负盈亏主体，在开展经营活动的过程中，自我意识和主体利益观念日益强烈。企业作为纳税人缴纳各项税金带来成本费用的增加，最终都是企业既得利益的一种丧失。在不违反税法而又充分利用税收各种优惠政策条件下，采用何种纳税方式节税，达到合法节约税负，实现税负最小化税后利润最大化才是有效的。本文首先从企业纳税筹划问题的相关理论来分析，其次分析对纳税筹划中存在的问题及其对策，最后就如何纳税，何时纳税对企业有利的问题进行相关分析。同时运用案例分析法通过对青岛海尔的纳税筹划来阐述纳税筹划中存在的问题及其对策。 关键词：增值税,纳税筹划,企业 Abstract With the integration of the world economy, global competition is becoming increasingly fierce, especially after China joins the WTO, Chinas enterprises want to survive in this environment, they must have their own unique competitive advantage, and the formation of competitive advantage mainly rely on lower costs and market segments to obtain various kinds of taxes, as a major expenditure the business cost, has an important influence on the realization of enterprise accounting income and business goals. At the same time, the countries of the world have different policy orientation in economic development and tax policy, there are difference in different regions and between different industries, such as business tax planning to provide a broad space and conditions. Enterprise as independent accounting, self management, self financing body,in the process to carry out business activities in the concept, self awareness and interests increasingly strong. Enterprises as taxpayers pay tax will increase the cost, ultimately is a loss of enterprises of the vested interest.Make full use of not in violation of tax law and the conditions of various preferential policies of tax, the tax burden to legitimate tax saving way, realize the tax minimization, maximization of after tax profit is effective. Related theories firstly, tax planning issues from the enterprise to analyze, followed by the analysis on the existing problems and Countermeasures in the tax planning, and finally on how