企业设立的税收筹划方法探讨.docVIP

企业设立的税收筹划方法探讨摘要我国企业设立的税收筹划作为企业财务管理的有机组成部分，是一项庞大而系统的工程，它要求筹划人充分了解纳税人的各项涉税经济行为，从而对筹划方案应用产生的涉税收益作出正确的评估，以及对筹划中提供的纳税模式的运行效率及其被税务机关认可的程度有准确的把握。节税原理、有关法律法规及税收优惠政策为企业设立的税收筹划提供了广阔空间，本文按照税收筹划的理论，采用规范研究和实证研究相结合的方法对实际案例进行了剖析，对比筹划前后的收益，阐述了税收筹划在企业财务中的重要作用。[关键词] 设立 税收筹划 方法 风险管理ABSTRACTOur country enterprise established tax planning enterprise financial management as the organic part of, is a massive and systematic engineering, it requires planning people fully understand the taxpayer of the tax-related economic behavior, and the planning scheme of the tax revenue generated application to make the right evaluation, and to provide tax planning of operating modes of the efficiency and be approved by the tax authority has accurate grasp of degree. Tax savings principle, the relevant laws, regulations and the preferential tax policy for the enterprise to set up tax planning to provide a broad space, this text, according to the tax planning theory, regulating the use of research and empirical research into the method of combining the actual case are analyzed, the contrast of income before and after planning, this paper expounds the tax planning in enterprise financial in an important role.[Key words] Establish Tax planning Method Risk management目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc323380725 一、企业设立税收筹划的意义及目的 PAGEREF _Toc323380725 \h 1 HYPERLINK \l _Toc323380726 二、企业设立的税收筹划方法 PAGEREF _Toc323380726 \h 2 HYPERLINK \l _Toc323380727 （一）从组织形式的角度进行筹划 PAGEREF _Toc323380727 \h 3 HYPERLINK \l _Toc323380728 （二）从企业所属行业的角度进行筹划 PAGEREF _Toc323380728 \h 4 HYPERLINK \l _Toc323380729 1.从增值税在经营范围方面的优惠政策进行筹划 PAGEREF _Toc323380729 \h 5 HYPERLINK \l _Toc323380730 2.从营业税在经营范围方面的优惠进行筹划 PAGEREF _Toc323380730 \h 6 HYPERLINK \l _Toc323380731 3.企业所得税法在经营范围方面的优惠政策 PAGEREF _Toc323380731 \h 8 HYPERLINK \l _Toc323380732 (三)从企业从业人员结构角度进行筹划 PAGEREF _Toc323380732 \h 9 HYPERLINK \l _Toc323380733 （四）从企业注册地点方面的选择进行筹划 PAGEREF _Toc323380733 \h 11 HYPERLINK \l _Toc323380734 1.从国内注册地点的选择进行筹划 PAGEREF _To