增值税与企业所得税纳税筹划.doc

摘 要 面对日趋发展完善的市场经济和竞争激烈的外部环境，如何合理设计纳税筹划方案以降低成本、增加利润、实现价值最大化，是我国企业面对的一个迫切而又十分重要的课题。随着2008年新企业所得税法的实施和2009年增值税的全面转型，纳税筹划必将得到更快的发展。为此 关键词：纳税筹划，增值税，企业所得税，税负 I Abstract With the constant development of market economy and the fierce competition in the external environment, how to design reasonable tax planning in order to reduce costs, increase profits, to achieve maximum value, enterprises of our country is facing an urgent and important task. As of 2008, the new enterprise income tax law and the implementation of the 2009 comprehensive transformation of VAT, tax planning will be faster development. This paper selected topic has the important practical significance. Based on lots of literature domestic and abroad on the basis of tax planning, with the basic theory as the basis, using the method of qualitative analysis and quantitative analysis, to the Shandong Chenguang conveyor belt limited company as the research object, through the study of the tax and accounting treatment of acting, tax policy, the integrated use of knowledge of financial management, tax planning scheme design, and in implementing the scheme measures and put forward the related proposal, in order to reduce the tax burden, dawn the companies maximize the value of enterprises to provide certain reference significance. Keywords tax planning，value-added tax，corporate income tax，tax burden II 目 录 摘 要 ....................................................................................................... I Abstract .................................................................................................. II 第1章 绪论 ............................................................................................ 1 1.1 研究背景 ..................................................................................... 1 1.2 国内外研究现状 ......................................................................... 2 1.2.1 国外研究现状 .................................................................... 2 1.2.2 国内研究现状 .....