税收筹划的理论研究与实务应用以企业所得税的筹划为例.docVIP

作者声明 本毕业论文（设计）是在导师的指导下由本人独立撰写完成的，没有剽窃、抄袭、造假等违反道德、学术规范和其他侵权行为。对本论文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本毕业论文（设计）引起的法律结果完全由本人承担。 特此声明。 作者学号 ： 20111002355 作者签名 ： 年 月 日（手填时间） 税收筹划的理论研究与实务应用 --以企业所得税的筹划为例 田霏 Theoretical research and practical application of tax planning ----- Enterprise income tax planning, for example Tian,Fei 2015年4月20日 摘　　要 作为调节国家和纳税人利益分配的重要手段，税收一直影响着国家、企业和个人之间的经济利益。在以利润竞争为主要内容的当前市场环境之下，实现成本的最小化以及企业战略利益的最大化无疑成为所有企业共同追求的重要价值目标之一，而税收又是企业不可避免的重要成本，故进行税收的筹划自然提上了企业的日程之中。由于观念意识的障碍和对相应的企业行为判断不准确，导致人们在认识上、理解上对税收筹划的内涵产生偏差和混乱，阻止了税收筹划发展。因此，正确理解税收筹划的含义，积极面对税收筹划的风险，寻找适合本企业的税收筹划方法，对我国企业更好地开展税收筹划这一活动具有非常重要的现实意义。Abstract As an important means of regulating the distribution of benefits of state and taxpayers, the tax has affected the economic interests of the state, businesses and individuals. Under the profit as the main content of the current competitive market environment, maximize and minimize the cost of corporate strategic interests will undoubtedly become one of the important value of the common pursuit of the goal of all businesses, while the cost of corporate tax is an important inevitable, Therefore, for tax planning naturally put on the agenda among enterprises. Because the concept of consciousness disorders and determine the appropriate corporate behavior is not accurate, leading to people in the know, on the understanding of the meaning of tax planning deviations and confusion, preventing the development of tax planning. Therefore, the correct understanding of the meaning of tax planning, tax planning and actively face the risk of looking for tax planning methods suitable for the enterprise, and for Chinese enterprises to better carry out tax planning this event has a very important practical significance. This paper includes a general theoretical introduction of tax planning and research of the author, under the guidance of the Theory and Practice of combining the use of a comparative analysis, economic analysis and empirical analysis pr