毕业设计（论文）--企业筹资活动中的税收筹划研究.docVIP

毕业设计（论文） 题目名称：企业筹资活动中的税收筹划研究 院系名称： 班 级： 学 号学生姓名： 指导教师： 企业筹资活动中的税收筹划研究 The Research on Taxes Planning in Enterprises Financial Activities 院系名称：班 级： 学 号：学生姓名： 指导教师 2011 年月 摘要我国的税收筹划发展是从年，经济的逐步发展和完善,税收筹划也越来越被人们所接受并付诸行动。由于中国对企业税收筹划实务的研究才刚刚起步,税收筹划的研究在中国尚属一个新课题,有待于我们进一步加强理论和实践的探索。对税收筹划的研究必须更加深入具体，研究范围也应该更加广泛，这样所形成的税收筹划理论体系才会更加完善。 税收筹划作为企业的一项重要的理财活动，目前正日益受到企业的重视。在企业筹资过程中往往不可避免的会涉及到税收的问题，如果充分考虑税收因素，可能给企业带来税收收益，但筹划不当也会导致不必要的损失，因此对筹资中的税收筹划相关问题进行探讨具有重要的意义。 本文首先从理论上阐述税收筹划和企业筹资的定义,其次通过分析企业筹资活动中税收筹划方法，正确认识税收筹划在企业中的作用；以及了解我国企业筹资活动中税收筹划的现状，从而分析企业筹资活动中税收筹划所具有的风险，成因以及防范。在论文最后进行小结，同时指出我国企业筹资活动中税收筹划应该注意的问题。 关键词： Abstract Our tax planning development evolved from 2000, along with the gradual development of the market economy and perfect, Tax planning is also more and more be accepted by people and put into action .Because of Chinas enterprise tax planning practice of the study has just started, tax planning research in China which is a new topic, it needs to be we further strengthen the theory and the practice exploration. The study of tax planning must be more in-depth concrete, the research scope and should be more widely, so by the formation of the tax planning theory system will be more perfect. Tax planning as an enterprises important financial activity, are increasingly being enterprise value. In the enterprise financing process often will inevitably involves tax problems, if fully consider tax factors, may brings to the enterprise income tax. On the other hand, not planning can lead to unnecessary loss. Therefore, the financing of tax planning related issues to discuss has the vital significance. This paper first theorized tax planning and enterprise financing definition, then through the analysis enterprise financing activities of tax planning method, and correct recognition of the tax planning in the enterprise in the role, and understanding our country enterprise financing activities in the present situation of the tax planning, thus the