企业合理避税案例研究 毕业论文.docVIP

企业合理避税案例研究 [摘要] 税收在我国，是一个十分严肃的话题，每位公民法人都被赋予依法缴税的义务。逃避税款在广大的舆论中，是不合法而且有违道德的。造成这样的看法是因为人们对于合理避税的不理解。在我国，避税是经济生活中一个长期争论的话题，对其存在的利弊认识还很模糊，但企业的合理避税是得到了社会的认可的。弄清合理避税的概念、合理避税的特点、合理避税的必然性、合理避税的方法、合理避税对实践的指导意义等问题，对企业的经济活动会产生有益的指导作用。 近些年来，我们有目共睹的是，我国市场经济体制得到不断完善，市场化程度的不断提高，在为各类市场主体提供了广阔的发展空间的同时却加剧了市场主体间的竞争。而在现今的市场环境下，企业只有不断降低成本才能在市场上占领一席之地。在企业的众多成本开销中，税收成本是企业重要的外部成本之一。所以对企业来说，掌握合理避税的方法至关重要，在合理合法的范围内，降低财务成本，合理避税将成为企业降低财务成本的有效途径，也是企业提高竞争力的关键一环。 [关键词] 税收筹划 合理避税 企业 税法 纳税人 Enterprise reasonable tax avoidance case studies [Abstract] Tax in China, is a very serious topic, every citizen legal person is endowed with the obligation to pay tax in accordance with law. Escape in the opinion of the tax, it is not lawful and against moral. Cause such views because people for reasonable tax-avoidance dont understand. In our country, the tax is economic life in a long-term topics of debate, the advantages and disadvantages of the existing knowledge is still very fuzzy, but the enterprise of tax avoidance is reasonable got recognized by the society. Make clear the concept, reasonable reasonable tax avoidance of the avoiding tax, tax avoidance of the necessity of reasonable characteristics, the reasonable method, rational tax avoidance of tax avoidance of practical guidance, the enterprises economic activities will produce beneficial guidance. In recent years, we all can see is that Chinas market economic system constantly perfect, the degree of marketization rise ceaselessly, for all kinds of market main body in providing a broad range of development of the space at the same time they have increased the competition between market subjects. And in todays market environment, the enterprise only by constantly reduce cost in the market place to occupation. In many of the cost of enterprise cost, the tax cost is an important enterprise one of the external costs. So for enterprise that, master the