企业税收筹划问题分析——兼以低碳经济为视角-analysis of enterprise tax planning —— from the perspective of low-carbon economy.docxVIP

AbstractTax Planning in Western countries has long been a household name，in our country that people recognize, understand and practice tax planning began in the late 1980s and early 1990s. In market economic activities, the types of market players to achieve maximum economic benefits is the pursuit of their value reflect and objectives. Taxplanning as an effective way of corporate tax savings to cut taxes，has become a businessto reduce taxes and increase profits, and an important means to maximize the benefits of enterprise as a whole. Especially in the context of low-carbon economy, low carbon tax, while a direct impact on corporate profits, an increase of new functions of the energy saving and environmental protection. Thus, corporate tax planning is in line with their own development needs, but also reflects the social progress of low-carbon economy, and increasingly subject to all kinds of enterprises of all ages. The research corporate tax planning also has important theoretical and practical significance.There is more study of domestic and international corporate tax planning, but fewer study in low-carbon economy perspective. This situation is not commensurate with the increasingly high low-carbon economic development boom and booming tax planning career.This article study corporate tax planning in a low-carbon economy perspective, the integrated use of knowledge of economics, management and law. In the basic part of the problem, in-depth analysis of the basic problem of corporate tax planning to introduce low-carbon economy, tax planning, and the relationship of low-carbon economy and corporate tax planning, it lay the foundation for this study. Explore the theoretical part of the analysis under the perspective of low-carbon economy, corporate tax planning in accordance with the objectives, principles and risk issues, tax planning practice should be the priority. Finally, corporate tax planning work in the context of low-carbon economy, improve the overal