会计专业毕业论文-浅谈企业的合理避税.doc

盐城师范学院毕业论文 PAGE 2 盐 城 师 范 学 院 毕业设计 2012－2013学年度 　　商　　　学院　　会计　　　专业 班级 08（30） 学号 　　　　　课题名称　 浅谈企业的合理避税　 　　　　　学生姓名　　　 　　 　　 　　　　　指导教师　　　　 　　 　 　　　　　　　　 2012 年2月21日 浅谈企业的合理避税 摘 要 步入二十一世纪，经济的快速发展，给企业带来了更多机会，企业涉税事项也越来越多，更多企业开始关注税务以及合理避税方面的事项。本文从合理避税的定义、意义和特征出发，详细的描述了增值税、营业税和所得税的税收筹划的方法，分析了合理避税存在的问题，探讨了针对这些问题应有的对策。 关 键 字 税收筹划 增值税 营业税 Abstract Entered the twenty-first century, the rapid economic development, the enterprise has brought more opportunities, more and more corporate tax-related matters, and more businesses started to pay attention to the issues of tax and a reasonable tax avoidance. Reasonable definition of tax avoidance, the meaning and characteristics of a detailed description of VAT and business tax planning, analysis of the problems of reasonable avoidance to explore the proper countermeasures to address these issues. Keywords Tax Planning Value-Added Tax Business Tax 目录 一、合理避税的定义、特征和意义···································4 （一）合理避税的定义···········································4 1、合理避税的定义········································4 2、合理避税与偷税的区别··································4 （二）合理避税的特征···········································5 （三）合理避税的意义···········································5 （四）需要注意的问题···········································6 1、合理避税的切入点······································6 2、税收递延··············································6 二、增值税的合理避税············································6 （一）销项税额的税收筹划·······································7 （二）进项税额的税收筹划·······································7 （三）增值税率的税收筹划·······································8 （四）增值税的常用避税方法·····································8 1、在兼营业务中合理避税··································8 2、选择合理销售方式避税··································8 3、针对纳税义务发生时间进行合理避税······················8 4、出口退税避税··········································8 三、营业税的税收筹划············································9 （一