税收筹划内容与方法.doc

论企业税收筹划的主要内容和方法 摘 要 随着我国税收征管体制的不断改革及完善,企业已被推向了全面税收约束环境下的市场竞争,越来越多的企业正努力通过合法的途径寻求低税负、高效益的经营理财方案。本文从纳税筹划的概念出发,阐述纳税筹划的内容和方法，同时分析税法下企业纳税筹划方式,并提出企业纳税筹划应注意的问题。 现代经济是市场经济，同时又是法制经济。企业在依法缴纳税款的同时，具有依法进行纳税筹划的权利。纳税筹划作为减少企业外部成本的一种方式，对于企业的发展具有重要意义。此外有助于促进税法的完善和税收征管水平的提高。税收筹划按照不同的标准，可以划分为不同的种类。纳税筹划对环境有比较高的要求，同时由于内外部的各种因素的影响，不可避免地存在筹划风险，因此企业进行纳税筹划需要遵循一定的原则，企业由于经营理念、财务管理、员工素质和税收环境等方面存在许多不利因素，因此进行纳税筹划往往要承担更大的风险。改善企业的税收环境，需要企业和政府双方的共同努力。 本文通过归纳和分析企业纳税筹划的主要领域和一般方法，结合我国企业的财务管理特点和税收环境现状，探索企业纳税筹划的思路和规律，并对改善我国企业税收环境的途径提出建议，希望能对我国企业纳税筹划的发展尽到绵薄之力。 ? 关键词：市场经济，纳税筹划，税收环境，纳税筹划风险 ?Business tax planning of the main contents and method ABSTRACT With Chinas taxation reform and perfect the system, the enterprise has been to the overall tax constraint conditions of competition in the market, more and more companies are trying to seek the way through legitimate benefit, low tax management financial plans. From the concept of tax planning, this paper expatiates the contents and methods of tax planning, and also analyzed under the tax planning enterprise, and put forward enterprise tax planning problems should be paid attention to. Modern economy, market economy, and legal economy. Enterprise in accordance with the tax payment at the same time, with the right lawfully pay tax to plan. Tax planning for reducing the cost of enterprise external a way for the development of enterprises, and has important significance. In addition to promote the improvement of tax collection of tax and raise the level of tax planning. According to different criteria, can be divided into different categories. Tax planning for environment have higher requirements, but also because of the influence of various factors of internal and external, inevitably exists, so enterprises planning risk tax planning should follow the principle of enterprise management idea, because, financial management, staff quality and tax environment etc, therefore there are many unfavorable factors on tax planning tend to take greater risks. To improve t