新时代条件下的合理避税.doc

合理避税与企业的发展 摘 要：税收是不可避免的，在税收和死亡同样不可避免的今日，我们发觉越来越多的利润与合理避税联系在了一起。 当合理避税显得越来越自然，合理避税越来越多的被越来越多的企业所运用时，我们不得不从最基础的东西开始来研究合理避税与企业的发展究竟是怎么样的关系。 合理避税是纳税人在熟知相关税法规的基础上,在符合税法、不违反税法的前提下，通过对筹资活动、投资活动、经营活动等的巧妙安排，达到规避或减轻税负的行为。合理避税不同于偷税和漏税，合理避税与税法的宗旨相一致，通过合理避税，不仅激发了企业的纳税积极性，同时也给企业带来了利润的增长。因此，我们想知道，合理避税产生的原因，以及企业如何进行合理避税，而合理避税究竟给企业带来什么样的结果呢？这些便是此篇论文中所要讨论的重要话题。 [关键词]：合理避税；税收；企业发展； Abstract: Taxes are inevitable, as the same as death nowadays. We find that more and more reasonable profits and tax evasion linked together. When the tax avoidance is more natural and reasonable, more and more reasonable tax avoidance was used by more and more enterprises, we have to study a reasonable tax avoidance from the most basic things and the development of enterprises is how what kind of relationship. Reasonable tax avoidance is familiar with the taxpayers in the relevant tax laws and regulations on the basis of, in line with the tax laws, tax laws do not violate the premise, through the fund-raising activities, investment activities, business activities, such as the ingenious arrangements, to avoid or reduce the tax burden of conduct. Unlike a reasonable tax avoidance and evasion of tax evasion, tax avoidance and tax laws of the reasonable purpose of the agreement, through reasonable tax avoidance, not only aroused the enthusiasm of the business tax, but also for enterprises of the profit growth. Therefore, we would like to know the reasons for reasonable tax and corporate tax avoidance how to carry out reasonable and rational corporate tax avoidance is to bring about what kind of results? ? These are in this paper to discuss the important topic. [Key words]:Reasonable tax avoidance；Tax； Development of enterprises 目录 摘要 Abstract 1. 绪论 - 3 - 2. 合理避税概论 - 5 - 2.1 合理避税产生的原因 - 5 - 2.1.1 合理避税产生的内部原因 - 5 - 2.1.2 合理避税产生的外部原因 - 5 - 2.2 合理避税的概念与内涵 - 6 - 2.2.1 合理避税的概念 - 6 - 2.2.2 合理避税的内涵 - 7 - 2.3 合理避税与税收法定主义原则的关系 - 7 - 3. 企业如何进行合理避税 - 9 - 3.1 企业合理避税的原则 - 9 - 3.2 结合实例阐述企业合理避税的方法 - 10 - 3.2.1 从减少纳税基数来达