基于财务战略山东中石油储运公司所得税研究.docVIP

哈尔滨商业大学广厦学院毕业论文 基于财务战略的山东中石油储运公司 所得税筹划研究 摘 要 税收筹划是指纳税人在符合国家法律及税收法规的前提下，按照税收政策法规的导向，事前选择税收利益最大化的纳税方案处理自己的生产、经营和投资、理财活动的一种企业筹划行为。随着我国改革开放与市场经济发展与成熟，税务筹划概念逐渐得到社会各界的认同与关注，成为理论界与实务界研究的热点问题。 “野蛮者抗税，愚昧者偷税，糊涂者漏税，精明者进行税收筹划”的说法，令人们对税收筹划产生诸多遐想。人们对税收筹划的热情一直在升温，可以预见，随着我国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，人们将越来越多地运用税收筹划来维护自己的合法权益，税收筹划将越来越成熟，并成为企业理财和经营活动中不可或缺的一部分。 关键词：财务战略；企业所得税；收筹划 I 哈尔滨商业大学广厦学院毕业论文 Based on the full financial strategy for corporate income tax planning reservoir in shandong province Abstract Tax planning is to show taxpayer in accord with national laws and tax regulations in accordance with the premise of tax policies and regulations, guidance, tax benefit maximization prior choice of the tax plan handle their own production, management and investment, financial activity of a kind of enterprise planning behavior. With China’s reform and opening up and the market economy development and mature, tax planning concept gradually by society and the recognition and concern, become the theoretical and practical circles research hot issue. quot;Savage, who refuses payment, the ignorant who evade taxes, muddled evade taxation, shrewd thinkers tax planningquot; view, make people to tax planning produce many daydream. People to tax planning enthusiasm has been heating up, can foresee, along with the continuous development of market economy in China, the tax system of further perfecting and tax law the quickening of the process, people will increasingly use tax planning to safeguard their legitimate rights and interests, tax planning will be more mature, and become the enterprise financial and business activities part of the indispensable. this text passes the analysis to plan and prepare the basic theories to the strategic revenue from tax of the business enterprise finance, put forward planning and prepare a research according to the strategic revenue from tax of the business enterprise finance, and can pass the research which plans and prepare to the business enterprise i