企业合理避税的分析研究论文.doc

PAGE / NUMPAGES 郑州科技学院 专科毕业设计（论文） 题目 企业合理避税地分析 学生姓名 专业班级 会计电算化二班 学号 所在系 经济贸易系 指导老师 张艳慧 完成时间 2009年 11月16日 企业合理避税地分析 摘要 加入WTO以后，中国经济融入国际经济一体化地进程也逐渐加快，中国企业将面临来自全世界企业地挑战，如何在激烈地市场竞争中站稳脚跟，更上一层楼？合理避税，成为了中国企业所要考虑地重要措施之一.现代地合理避税，经过了长时间地发展，已经形成了自身独有地特点，在企业地发展过程中，发挥了不可替代地作用，中国地企业应不断加强对税法地学习，增强对企业合理避税地认识，并在实践中加以运用，使企业获得更大地发展.税收对每个企业来说都是一项很大地开支，它不仅涉及企业地利润，而且还和股东地利益有着密切地联系，在市场经济地背景下，企业受追求经济利益最大化原则地驱动，通过合理避税地地方法减轻税收负担，在最大程度上减轻本企业地税负负担，已成为当前企业所关心地头等大事之一.b5E2R。 关键词避税 税收 纳税人 税法 企业 A REASONABLE ANALYSIS OF CORPORATE TAX AVOIDANCE ABSTRACT After the accession to WTO, Chinas economic integration into the international economic integration process has gradually accelerated, Chinese enterprises will face the challenge of businesses from around the world, how in the fierce market competition, a firm foothold, a higher level? Legitimate tax avoidance has become the Chinese enterprises to be considered important measures. Modern reasonable tax avoidance, after a long period of development, has formed its own unique characteristics in the process of development of enterprises has played an irreplaceable role in Chinas enterprises should continue to strengthen the tax laws of learning, enhance the enterprise a reasonable understanding of tax avoidance, and to apply it in practice to enable enterprises to achieve greater development. ? Tax for each enterprises is a major expenditure, it involves not only corporate profits and shareholder interests, but also closely linked, in the context of a market economy, enterprises are governed by the principles of the pursuit of maximum economic benefits The drive, through reasonable tax avoidance methods to reduce the tax burden to the maximum extent to reduce the corporate tax burden has become a top priority for enterprises concerned with one.p1Ean。 KEY WORDS：Corporate； tax； avoidance； tax ；taxpayers；DXDiT。 目录 中文摘要……………………………………………………………Ⅰ 英文摘要……………………………………………………………Ⅱ 1．避税地产生………………………………………………………1 1.1 企业合理避税与