企业税收筹划论文.doc

PAGE 本科毕业论文 企业增值税税收筹划的几点思考 作 者 院 系 专 业 年 级 2008 级 学 号 指导教师 导师职称 副教授 内 容 提 要 税收筹划是历史的产物。税收是随国家的产生而产生的，国家的存在，税收就必然存在。税收筹划又是市场经济发展到一定阶段的必然产物，并随着市场经济的随着我国加入WTO和整个国民经济总体水平的提高，我国的税收筹划将面临新的发展机遇。增值税又是我国的主要税种，企业加强税收筹划是有必要的，但是我国的税收还有很多的不足之处，相应地，立法机关和税务机关应积极取得专家的协助，重视对税制的研究和改革，加快税收立法和司法建设的步伐，提高税收征管水平，减少税法本身和税收征管中的漏洞，引导税收筹划的健康发展。 关键词：增值税 税务筹划 思考 Abstract Tax planning is a product of history. The tax is with the country produce, the existence of a state tax, inevitable existence. Tax planning is the market economy develops to a certain stage of the inevitable product of market economy, and with Chinas accession to the WTO and the whole national economy to improve the overall level, the tax planning in our country will face new development opportunity. Value added tax is our country the main categories of taxes, enterprises to strengthen the tax planning is necessary, but the tax revenue of our country still have many defects, correspondingly, the legislature and the tax authorities should actively get expert help, pay attention to the study and reform the tax system, accelerate the tax legislation and judicial construction, improve tax collection and management level, reduce the tax law itself and the loopholes in tax collection and management of tax planning, guiding the healthy development of. Key words: Value added tax Tax planning Consider 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc323814089 一、企业增值税税收筹划的概述 PAGEREF _Toc323814089 \h 1 HYPERLINK \l _Toc323814090 二、我国企业增值税税收筹划存在的问题 PAGEREF _Toc323814090 \h 1 HYPERLINK \l _Toc323814091 （一）筹划意识不够，理解不正确 PAGEREF _Toc323814091 \h 1 HYPERLINK \l _Toc323814092 （二）企业税收筹划人员与税务机关之间欠缺沟通 PAGEREF _Toc323814092 \h 2 HYPERLINK \l _Toc323814093 （三）缺乏专业人才，人员素质整体不高 PAGEREF _Toc323814093 \h 2 HYPERLINK \l _Toc323814094 （四）目标不明确,没有考虑企业整体利益 PAGEREF _Toc323814094 \h 2 HYPERLINK \l _Toc323814095 三、增值税税收