税收筹划文献综述
《税收筹划的概念和理论基础综述1700字》
税收筹划的概念和理论基础综述目录税收筹划的概念和理论基础综述 (1)1.1 税收筹划的概念 (1)1.2 税收筹划相关理论 (2)1.1.1 博弈理论 (2)1.1.2 契约理论 (2)1.1.3 有效税收筹划理论 (3)1.1 税收筹划的概念税收筹划第一次在法律层面提出是在欧洲1935年的著名法律案例－“税务局长诉温斯特大公”案，在这个案件中，英国上议院议员对此提出了他的看法：“如果在法律条例的依据下，当事人所作出的计划可以少缴税，那么不能去强制要求他多缴税”。
在法律界，这一主张得到了普遍认同，经过了大半个世纪的演进，税收筹划有了更为标准的定义，也就是“在遵守国家法律、财经制度的前提条件下，通过事先对企业自身的生产、经营和管理、投资和理财等经济活动进行特定的筹备和妥善的安排，尽可能减少税收成本，增加企业现金流，以达到税后利润最大化的目的”。
明晰税收筹划与逃税、避税在概念上的不同：逃税与税收筹划的手段截然相反。
逃税是纳税人以自身利益为上，违反现行法律，拒绝缴纳税款而采用的不正当行为，是一种欺瞒诈骗行为。
避税是介于税收筹划与逃税之间的行为，目前也是倍受争议的税收现象。
逃税行为是指在不违反法律规定的条件下，在法律的模糊地带规划税款的缴纳，将纳税人的税负综合降到最低。
由于我国税收法律没有对避税行为进行严格的区分，企业的避税行为是否违法取决于税务机关。
企业如果通过采用避税手段来减少税负，税务机关可以对其采取强制手段的反避税措施，重新计算应税收入，并要求企业补缴少交的税款。
表2－1 税收筹划、逃税、避税概念辨析避税减少纳税不违法法律默认促进税法完善逃税违法追究法律责任消极影响1.2 税收筹划相关理论本文基于博弈理论、契约理论和有效税收筹划理论的理论基础上对T公司的税收筹划现状展开分析。
1.1.1 博弈理论博弈理论，也叫作赛局理论、对策论，指的是在特定的条件下，通常处于契约关系中的斗争双方为了谋取利益，根据对方的策略而实施相应对策。
完善税收政策重要性的文献综述范文
完善税收政策重要性的文献综述范文一、引言。
税收，这个看似有些枯燥但却与我们生活息息相关的东西，就像一个无处不在的精灵，在经济社会这个大舞台上扮演着举足轻重的角色。
税收政策要是完善了，那可就像是给经济的快车装上了超级引擎，还能给社会公平这块大蛋糕切得更加均匀合理呢。
所以，咱们来好好聊聊关于完善税收政策重要性的那些事儿，看看各路大神在文献里都是咋说的。
二、对经济发展的重要性。
1. 资源配置优化。
很多文献都指出，完善的税收政策就像是一个超级指挥家，能够巧妙地引导资源的流向。
比如说，通过税收优惠政策，就可以鼓励企业投资那些新兴的、有潜力但风险较高的产业，像现在热门的可再生能源领域。
企业一看，搞太阳能、风能这些项目，能少交点税呢，那还不赶紧的。
这样一来，资源就从那些传统的、可能已经有点饱和的产业，慢慢流向了新兴产业，整个社会的资源配置就更加合理、高效了。
就好比是给资源这个大部队重新排兵布阵，让每个士兵（资源）都能在最需要的战场上（产业）发挥最大的作用。
2. 促进经济增长。
从宏观经济增长的角度来看，税收政策的完善也是一把“金钥匙”。
合理的税收水平能够给企业创造一个良好的发展环境。
要是税收太高了，企业就像是背着重重的壳的蜗牛，走得特别艰难，哪里还有心思去扩大生产、创新产品呢？相反，要是税收政策能恰到好处，企业就有更多的资金可以用来投资新技术、招聘新员工，这就像给企业打了一针强心剂，整个经济也就跟着蓬勃发展起来了。
就像种庄稼一样，税收政策就是土壤的肥力，肥力合适，庄稼（企业）就能茁壮成长，最后迎来大丰收（经济增长）。
3. 稳定经济波动。
税收政策在经济波动的时候还能充当“稳定器”的角色。
在经济过热的时候，政府可以适当增加税收，把市场上过多的钱收回来一些，就像给经济这匹跑得有点疯的马勒紧缰绳。
而在经济不景气的时候呢，减少税收，让企业和老百姓手里能多留点钱，刺激消费和投资，这就好比给经济这个有点病恹恹的病人喂点补药。
纳税筹划文献综述及外文文献资料
纳税筹划文献综述及外文文献资料本文档包括改专题的：外文文献、文献综述一、外文文献文献信息标题：Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in Ghana 作者：Kawor, Seyram; Kportorgbi, Holy Kwabla期刊：International Journal of Economics and Finance第6卷，第3期，页码：162-168，2014年Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in GhanaKawor, Seyram; Kportorgbi, Holy KwablaAbstractThe study sought to ascertain the level of tax planning of firms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies listed on the Ghana Stock Exchange over a twelve year period from 2000. The longitudinal correlative designed was used. The results indicate that that firms' tendency to engage in intensive tax planning activities reduces when tax authorities maintain low corporate income tax rates. Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. It is concluded that investors must institute systems to ensure tax planning benefits reflect significantly in their pockets.Keywords: Ghana stock exchange, tax planning, market performance, longitudinal correlative design, investors1. IntroductionOver the years and throughout the world, the history of taxation brings out one fact; that taxes are coercive in nature and therefore economic units which are assigned the tax liability never wholly intend to bear the actual tax burden (Commonwealth Association of Tax Administrators (CATA), 2007). Economic units, more specifically, corporate bodies are always adopting ways to minimise, postpone, or avoid entirely, the payment of tax. The attempts by the economic units to reduce, postpone or avoid tax payment can be legal or illegal. The legal means is called tax planning while the illegal means is called tax evasion. The dire consequence of tax evasion makes it an unattractive option for listed companies (Murphy, 2004).The practice of tax planning dates back to 1947 when learned judge Hand, in the case Commissioner v Newman, held that there is nothing sinister in arranging ones affairs so as to keep taxes as low as possible. Hoffman's (1961) tax planning theory supports this argument. According to Hoffman, it is a necessity for firms to understand the prevailing tax laws and apply the laws in a manner that ensures the firms minimise their tax exposure. Hoffman posits that it makes no economic sense to pay more tax than what the law demands. Scholes and Wolfson's (1992) tax planning framework also underscores the need for corporate bodies to engage in tax planning. According to Scholes and Wolfson, a successful company is the one that is properly attuned to its tax environment.International governmental organizations, such as CA TA (2009), suggest that corporate bodies in Ghana, especially the large entities, engage in complex tax planning activities. Research by civil society groups such as Christian Aid (2008), Action Aid (2011), and Dan Watch (2011), confirm this assertions made bythe Domestic Revenue Division. The missing element in the findings is thequantitative expression of the tax planning activities of the firms.The traditional thinking is that firms that derive maximum benefit from tax planning perform better than those that do not plan their taxes (Murphy, 2007). From the empirical perspective, tax planning is positively associated with firms' performance. For instance, Desai and Hines (2002); Chen, Chen, Chen and Shelvin (2010) reported positive association between tax planning savings and firm performance. The argument is that tax represents cost of doing business, and any action that has the potential of minimising tax cost reflects in higher firm performance. This argument presupposes that tax planning cost and risk does not exceed the savings from the planning.Few studies in the UK dispel the traditional relationship between tax planning and firm performance. While admitting that tax planning has a positive association with accounting performance, Desai and Dharmaphala (2007) reported that tax planning has a neutral association with market performance. Indeed Abdul-Wahab (2010) found a negative association between tax planning and firm performance. Kportorgbi (2013) suggested that corporate governance strength plays a mediating factor in the tax planning-firm performance relationship.A study of the effect of tax planning savings on firms' market performance is crucial for all stakeholders in the emerging security markets such as the Ghana stock Exchange. In fact each possible relationship has a unique implication for the players. For instance, a positive association implies that tax planning produces a win-win situation for both management andshareholders (investors). A negative association connotes that tax planning benefits may not eventually trickle to the pocket of the shareholder. Indeed, a negative association may be an indicative of the existence of agency problem, where management is inclined to pursue tax planning to enhance their own lot rather than advancing the interest of the investor. Where a neutral association is established, it will invoke a follow up study on the possible factors that could influence the relationship either positively or negatively. Secondly, the study is necessary to inform tax planning agents and investors on the dynamics of tax planning1.1 Objective of the StudyThe primary objective of this study is to explore the relationship between tax planning savings of firms listed on the Ghana Stock Exchange and firm market performance. The study also seeks to examine the simultaneous influence of other firm specific variables on the tax planning-market performance relationship.1.2 Tax Planning Intensity of Firms in GhanaCommentators on tax behaviour of firms in Ghana paint a picture that suggests that large firms engage in tax planning activities. For instance CATA (2009) posits that Ghana Revenue Authority lost seventy-four million pounds between 2005 and 2007 to the European Union (EU) in tax revenue as a result of tax avoidance by several multinational companies. Murphy (2004) also reported that firms have complex gamut of arsenals to reduce their tax burden. The reports indicate that the tax avoiding mechanism of firms are largely allowed by the tax laws. There are also indications that the firms take advantage of the loopholes in the tax laws to derive unintended tax benefits. Theavenues for tax planning usually revolve around locational reliefs, industry-specific concessions and capital allowance provitions. Others are time variables and entity variables.Most of the reports are not precise in their estimation of the benefits that firms achieve through tax planning. The lack of precision in measuring tax planning intensity is largely attributed to the insufficient reporting of issues of taxation by firms. Aside the mandatory disclosures to tax authorities, firms are reluctant in disclosing much on tax behaviours. This is due to the perceived thin line that exist between tax planning and tax evasion. Listed companies, however, provide provide adequate information necessary to estimate the tax savings of the firms. This is made possible by virtue of the financial reporting guidelines provided by the security exchange commision.2. Review of Related LiteratureThis section is subdivided into theoretical review and empirical review. The theoritical review encapsultes the Hoffman's (1961) tax planning theory. Three main empirical studies are reviewed. They are Desai and Hines (2002), Desai and Dharmaphala (2009) and Abdul-Wahab (2010).2.1 Hoffman's Tax Planning TheoryAccording to Hoffman (1961) tax planning seeks to divert cash, which would ordinarily flow to tax authorities, to the corporate entities. Tax planning activities are desirable to the extent that they reduce taxable income to the barest minimum, without sacrificing accounting income. The theory is premised on the fact that firms tax liability is based on taxable income rather than accounting income. The idea is thus to intensify activities that reduce taxable income but has no indirect relationship on accounting profit. The theory thus recognised a positiveassociation between firm tax planning activity and firm performance.Hoffman (1961) also recognised the role of tax cost in the tax planning activities. The theory thus provided that the positive association between tax planning and corporate performance is on a basic assumption that tax benefits from the tax planning exceed tax cost. The scope of the Hoffman's tax planning theory does not address the dynamics of tax planning and market performance. As capital markets develop and the separation of ownership and control of corporate bodies become well-spread, the need for a comprehensive tax planning theory is imperative. This need is rather addressed through the empirical perspective than through theoretical perspective (Inger, 2012).2.2 Empirical Review and Development of HypothesisDesai and Hines (2002) provide evidence on firm performance and tax planning behaviour of firms. Again, the study investigates the relationship between tightening of tax systems and market value of firms. The study was based on 850 listed US firms. The study sample was purposively selected to reflect the characteristics desired by the researchers. The study was cross sectional and the data relates to year 2000. Correlative-description design was adopted. Simple regression and t-tests were used to establish the relationships. Desai and Hines established that intensive tax planning is associated with higher firm performance. On the other hand, the study reported that tightening of the tax system is positively associated with higher market performance of firms. The findings of Desai and Hines (2002) are similar to that reported by Chen, Chen and Chen (2010). Desai and Dharmapala (2007) provided a comprehensive study that incorporates tax planning, corporate governance andfirm performance. The study used 4,492 observations on 862 firms over the period 1993 to 2001. This panel data was drawn from the Compustat and Execucomp databases, merged with data on institutional ownership of firms from the CDA/Spectrum database. Firms' performance is measured using Tobin's q and governance quality is proxied by the level of institutional ownership. Tax planning is measured by inferring the difference between the income reported to capital markets and tax authorities (the book-tax-gap). Two analysis models were adopted-the OLS model and the IV estimation model. The OLS results shows that the average effect of tax planning on corporate performance is not significantly different from zero. In other words, there is no relationship between tax planning and firm performance. The study howeverreports a positive association between tax planning savings and performance for well-governed firms. Desai and Dharmapala (2007) thus concluded that corporate governance mediates the tax planning-firm performance relationship. The IV estimate shows a higher effect of corporate governance on firm performance.Abdul-Wahab (2010) provides a result that differs from the findings of Desai and Hines (2002), Desai and Dhamarpala (2009), and Chen, Chen, Chen and Shelvin. Abdul-Wahab's (2010) study sought to establish a relationship between tax planning savings of firms and their value. The study simultaneously investigates the moderating influence of corporate governance. Abdul-Wahab's study employed 240 firms listed on the London stock exchange from 2005 to 2007. Tax planning was proxied by the difference between the effective tax rate of the entities and the applicable statutory tax rates. Self-constructed governance indexwas constructed using corporate governance mechanisms. Firms' value was represented by the Tobin's Q. The data was analysed using panel regression analysis model. As a check, the OLS model was also used.The results indicate a negative relationship between firm value and tax planning activities. Abdul-Wahab (2010) explains the relationship with reference to tax planning cost and risk. The study suggested that tax planning cost and risks associated with tax planning have the potential of derailing the benefits that should have accrued to shareholders. The researcher maintains that as tax planning activities increase, the tax costs and risks outweighs the benefits.Due to the diversity of the relationships found between tax planning and firms' market performance, it is right to develop a null hypothesis as:H1: There is an association between tax planning and firms' market performance.It is unreasonable to suggest that tax planning is the only determinants of firm performance. Baring the existence of multicollinearity between (among) the explanatory variables, sales growth, financial leverage, firm size and age of the firms will be introduced into the regression models. Several studies, including Desai and Hines (2002), Desai and Dharmaphala (2007), Abdul-Wahab (2010) reported positive association between firm performance and sales growth, firm size and financial leverage. It is thus clear to develop the null hypothesis that:H2: Firm performance and sales growth and firm size are positively associated.Firms' age, according to Desai and Dharmapala (2007) and Abdul-Wahab (2010) has a negative association with marketperformance of firms. This gives rise to the third null hypothesis that:H3: Firms age and financial leverage are negatively associated with firms' market performance. 3. Methodology Longitudinal correlative design is adopted for the study. Longitudinal design is essential if the same research entities sampled in a cross section are then re-sampled at different times (Creswell, 2009; De Vaus, 2001). According to the authors, the design helps overcome limitations associated with the "snap shot" approach of cross sectional designs.The study population comprises all non-financial firms listed on the Ghana stock exchange. As of June 2013, twenty-three (23) out of thirty-five (35) firms listed on the Ghana Stock Exchange were non-financial companies. Financial companies are excluded from the population. Previous researchers posit that the financial sector is a highly regulated sector and as such regulations blur the relationship that exist among the variables to be studied (O'Hamon & Taylor, 2007; Desai & Dharmapala, 2009; Abdul-Wahab, 2010).The study uses a panel data for twelve-year period, from 2000 to 2011. Data for the study is collected from the database of the Ghana Stock Exchange. Panel regression model is adopted fordata analysis and the Ordinary least square (OLS) been the method of regression.The regression model is summarized as:(1)α = (alpha) shows the constant affecting net profit margin on corporate tax.Tobin's q (market performance) = (market capitalization ofentity) ÷ (book va lue of shareholders fund).Tax savings = Statutory tax rate -Effective tax rate.Statutory tax rate = flat rate as mandated by the Ghana Revenue Authority.Effective tax rate = Corporate income tax expense/profit before tax.Sgrowth (sales growth) = (Previous Sales revenue -Current sales revenue) ÷Previous sales revenue.Fsize (firm size) = Natural log of firm's total assets.fLev (Financial leverage ) = Long term debt/shareholders fund.Age (Age of firms) = log(the difference between the year of establishment and years of observation).4. Results and DiscussionFigure 1 and Table 1 presents the descriptive statistics for two key variables, namely tax planning of firms and market performance over the twelve year period.Like the statutory rate, tax savings of firms show a decreasing trend. As tax authorities take steps to reduce the tax burden on firms, the leakages in tax revenue due to firms tax planning activities reduce. From figure 1, the statutory tax rate reduced from about 32% to 25%. Tax savings of firms reduced also from 15% to 8% by 2011. That is to say each percentage point decrease in the statutory rate leads to a corresponding decrease in firms' tax planning savings.The policy implication of this finding is two-fold. Firstly, the notion of increasing tax rate in order to rake in more tax revenue may not hold. As tax rates increased, the motivation of firms to deny the state of revenue through intensified tax planning machinery is enhanced. Secondly, as the tax rate is decreased, thenet benefit of planning tax is derailed. The way forward for tax revenue optimisation is to maintain lower tax rates and drag more firms into the tax net.Table 1 provides the market performance of the firms over the twelve year period.The farther the Tobin's Q is from unity, the better the company performance. From Table 1, all the company groups recorded an average score higher than 1.00. The overall average score is 1.78 (the median represents the average as skewness is negative). The high average market performance by the firms is driven by only the mining sector and the manufacturing companies. All the remaining classes of companies recorded lower than the average score.This finding confirms the observation of business persons in Ghana that business climate in Ghana gives unmatched advantage to the mining sector. The service sector records the lowest market performance. This raises a major concern as the sector is the major contributor to gross domestic product (GDP) in Ghana. Another sector to watch out for is the oil and gas. This sector has the most recent history. It was expected that the high hopes of investors in the sector after the discovery of oil in commercial quantities in Ghana would have positive influence on the performance. It is expected that the sector will be one of the major drivers of firms' market performance in the future.Table 2 provides correlation results on the variables. This result is essential for at least two reasons. Firstly, it shows basic association between the dependent variable (market performance) and theindependent variable. Secondly, it shows if the "so-called" independent variables are indeed independent. In other words, ittests the multicollinearity status of the independent variables. From Table 2, the correlation co-efficient between tax savings and Tobin's Q is 0.112. This is however significant at 0.097. This significant level is compared with the default alpha of 0.05. As rule of thumb, we reject the null hypothesis if the actual significant level is higher than the expected alpha and do not reject if the actual significant is less than the expected alpha. In this instance p-value of 0.097 is greater than the expected alpha of 0.05. The null hypothesis that:H1: There is an association between tax planning and firms' market performance is rejected.The correlation results do not suggest causation but gives an indication of association between the variables. The "no relationship" finding between tax planning and firms' market performance supports the reports of Desai and Dharmapala (2007) but differ from the findings of Desai and Hines (2002) and Abdul-Wahab (2010). The findings suggest that although savings from tax planning reflect in higher profit after tax, it does not necessarily reflect in the pocket of shareholders. This finding ignites studies aimed at uncovering factors that mediate the tax planning-firm performance relationship. Indeed, it might be the reasons behind the works of Desai and Dharmapala (2007), Desai and Dharmapala (2009) and Abdul Wahab (2010).Another finding in table 3 is the relationship between market performance (proxied by tobin's Q) and the firm specific variables. Sales growth and firm size shows positive and significant association with firms' market performance. On the other hand financial leverage and age of the firms shows a negative association with firm performance. The findingsWe do not reject the null hypotheses (H2 and H3) stated asH2: Firm performance and sales growth and firm size are positively associatedH3: Firms age and financial leverage are negatively associated with firms' market performance. Further Table 3 gives an indication that multicollinearity among the independent variables does not exist. The rule of thumb is that if the correlation coefficients between any two of the variables is above 0.50 (either positive or negative), those two variables are multi-correlated and should not be simultaneously included in the regression model. From Table 3, this condition does not exist. The variables can be regressed against the dependent variables.Table 3 shows the regression of Tobin's Q (proxy of firms' market performance) and all the independent variables.The adjusted R2 connotes that the five independent variables explain 55.3% of the variations in the dependent variable. The model is significant at 0.0001. This is a strong indicator that the variables used in the model have sufficiently explained the firms' market performance.The regression results found a relationship that is largely consistent with the correlation results shown in table 3. The results affirm that tax planning plays an insignificant role in the determination of firms' market performance. Again this supports the agency theory's argument that it not all actions of management that help achieve the wealth maximisation objective of management. From the results sales growth and the financial leverage are the two most influential variables. Firms should maintain low financial leverage ratio and pursue sales growth strategies in order to boost their market performance.5. ConclusionsThe study sought to ascertain the level of tax planning offirms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies over a twelve year period from 2000. The longitudinal correlative designed was used. Thefollowing conclusions are reached.Firstly firms' tax savings decrease as tax authorities reduce the statutory corporate income tax rates. This indicates that leakages in tax revenue as a result of intensive tax planning of firms reduce when tax authorities maintain low corporate income tax rates.Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. Agency problem is much present in the issue of tax planning. The efforts of management to reduce tax burden of firms benefit other stakeholders rather than shareholders. There may be other factors that could ensure that substantial benefits of tax planning accrue to shareholders. Some researchers arguably, root for good corporate governance. This falls outside the scope of this study.Finally, sales growth, firm size, age of firms, financial leverage and tax planning simultaneously play a major role in determining firms' market performance. These variables explain 55.3% of the variations in firms' market performance. Sales growth and financial leverage are the two most influential variables that determine firm market performance.References二、文献综述企业纳税筹划文献综述摘要：20 世纪以来并购已经成为企业快速扩张和整合的重要手段之一。
《纳税人筹划研究的文献综述2100字》
纳税人筹划研究的国内外文献综述1.1 国外研究现状纳税人的筹划最早可能诞生于西方较发达国家。
19世纪中期,这一专业领域的税务专家首次主要出现在意大利,为中国企业和其他个人客户提供企业税务管理咨询服务。
这种企业税务政策咨询服务就是把企业纳税服务筹划和外来咨询作为其主要的服务内容,这样也便是原始传统意义上的企业纳税服务筹划。
Scott Rick(2022)笔者认为,也正是美国美国联邦企业所得税的高度复杂性,使得为提高企业会员提供纳税相关性的一系列企业纳税政策筹划咨询服务得以发展到成为一种专门的税务职业,且大多数的创业公司都已经聘请了一批具有丰富相关纳税专业知识的资深税务会计专家,研究相关税法对创业公司日常生产以及经营的直接影响,从而发现采取一定的减税措施可以减少企业税款的超额缴纳。
除一些税务咨询专家外,还有一些税务中介机构,比如说好像执业律师事务所、会计师助理事务所、审计师助理事务所等,他们提供的服务中纳税筹划占据很大的比重[3]。
Mario Morger(2022)通过系统性地梳理与分析归纳了跨国纳税公司每年纳税财务筹划的具体内容,其中所述的具体的公司纳税财务筹划管理技术对跨国纳税公司实际经营管理影响颇深。
markatkinson和mrdavidtywell(2023)从税收转让筹划定价的理论角度,对我国税收转让筹划问题进行深入研究。
对企业转移资产定价的基本理论、方法、具体操作性和技能以及定价相关实际问题案例进行了深入的理论阐述和案例分析。
Malhotra (2021)通过对国外企业购销业务的研究,认为税收筹划是企业经营活动成败的关键。
salvadorbarrios等(2020)税收探寻问题讨论国内和国际东道国的相关税收政策对亚洲地区经济选择和决策制定的重要影响。
manxiayuan(2021)本文解释了实行税收合理经济筹划在以后经济发展的巨大重要性,对实行税收合理筹划的主要原因后果进行重点强调。
文献综述--税收筹划在中小企业财务管理中的应用研究
毕业论文（设计）文献综述题目：税收筹划在中小企业财务管理中的应用研究一、前言部分在市场经济条件下，企业面临着激烈的市场竞争。
近年来，我国中小企业发展势头强劲，成为未来经济增长热点的趋势日益明显，促进中小企业发展，是我国的一项重要经济政策。
在中小企业的发展过程中，税收，作为一项无可逃避的法定义务，必然对中小企业的经营决策和经营成果都产生重要影响，制约着企业财务管理目标的实现。
良好的税收筹划，可以有效地减轻税收负担，增加财务收益，使中小企业的经济利益合法地最大化，从而更好地解决目前在中小企业中普遍存在的资金瓶颈问题，引导和促进中小企业的健康发展。
税收筹划是指纳税人在符合国家法律及税收法规的前提下，按照税收政策法规的导向，事前选择税收利益最大化的纳税方案处理自己的生产、经营和投资、理财活动的一种企业筹划行为。
本文将对国内外关于中小企业的税收筹划研究进行综述，主要将围绕中小企业税收筹划的现状，企业进行税收筹划的必要性，中小企业在财务管理中的税收筹划策略几方面进行。
二、主题部分（一）国外关于中小企业融资问题的研究税收筹划在国外的发展税收筹划，又称节税、税务筹划（Tax Planning或Tax Saving），是指纳税人在实际纳税义务发生之前对纳税负担的低位选择。
税收筹划在西方得到法律界和政府当局的认同，是在20世纪30年代后。
1935年，英国上议院议员汤姆林爵士针对“税务局长诉温斯特大公”一案，做了有关税收筹划的声明：“任何一个人都有权安排自己的事业，依据法律这样做可以少缴税。
为了保证从这些安排中得到利益……不能强迫缴税。
”此后，不少税务专家和学者对税收筹划有关理论的研究不断向深度和广度发展。
现在，发达国家税收筹划开展相当普遍，其理论研究也已相当成熟。
税收筹划已成为国外企业战略管理及日常财务管理的重要组成部分。
尤其一些跨国公司，其所面对的是不同国家和地区的税收政策以及复杂的国际税收环境，税收筹划方案是其管理层进行重大决策的重要依据。
企业纳税筹划文献综述
企业纳税筹划文献综述纳税筹划，有时也被称为税收筹划或税务筹划。
在19世纪中期的意大利就己经出现了纳税筹划。
但是，纳税筹划是在20世纪30年代得到社会上的关注和法律上的认可。
在1935年，英国上议院议员汤姆林爵士(Tom Lin Sir)在“税务局长诉温斯特大公一案”中声明:“任何个人都有合法行使纳税筹划的权利，依据法律这样做可以少缴纳税款。
为了确保可以从这些行为中得到利益，不能强迫他人多缴纳税款。
”Tom Lin Sir的观点最终赢得了法律界的认可，这也是第一次对纳税筹划做出了法律上的认可，在此之后，这一税收的审判原则也经常会被其它欧洲的国家所引用。
在20世纪50年代，纳税筹划真正形成了一套较为完整的理论和实务体系:其标志是1959年在欧洲成立的由包括英国、法国、比利时等20多个欧洲国家从事税务咨询业务的专业人士和团体组合而成的税务联合会，其明确提出了税务专家是以税务咨询为中心而展开的税务服务，并且从事于那些现代意义上的税务代理活动。
随之以纳税筹划为核心的研究也开始逐渐深化，相关的研究书刊和文章也如雨后春笋般不断的涌现。
有关与中小企业纳税筹划的研究也在这样的背景下逐渐开始发展起来的。
通过借鉴国外中小企业纳税筹划的研究，本文认为其对中国的中小企业纳税筹划的研究有很强的指导和借鉴意义。
迈伦·斯科维尔在其编著的《Tax and enterprise strategic planning methods》（纳税与企业战略筹划方法）中提出了如何有效进行纳税筹划的理论，并对其进行了深入的分析，他认为有效的纳税筹划会在实现利益最大化的决策过程中要考虑到纳税的作用。
当社会交易成本较为昂贵时，实施税负最小化的策略，有可能会因为非税因素导致成本大量的增加，使得有效纳税筹划同税负最小化相偏离。
另外，书中还提到由于每个组织的形式、规模、产权结构及管理水平存在差异，开展纳税筹划的具体方法也是不同的，具体情况具体分析。
纳税筹划文献综述及外文文献资料
本文档包括改专题的：外文文献、文献综述一、外文文献文献信息标题：Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in Ghana 作者：Kawor, Seyram; Kportorgbi, Holy Kwabla期刊：International Journal of Economics and Finance第6卷，第3期，页码：162-168，2014年Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in GhanaKawor, Seyram; Kportorgbi, Holy KwablaAbstractThe study sought to ascertain the level of tax planning of firms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies listed on the Ghana Stock Exchange over a twelve year period from 2000. The longitudinal correlative designed was used. The results indicate that that firms' tendency to engage in intensive tax planning activities reduces when tax authorities maintain low corporate income tax rates. Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. It is concluded that investors must institute systems to ensure tax planning benefits reflect significantly in their pockets.Keywords: Ghana stock exchange, tax planning, market performance, longitudinal correlative design, investors1. IntroductionOver the years and throughout the world, the history of taxation brings out one fact; that taxes are coercive in nature and therefore economic units which are assigned the tax liability never wholly intend to bear the actual tax burden (Commonwealth Association of Tax Administrators (CATA), 2007). Economic units, more specifically, corporate bodies are always adopting ways to minimise, postpone, or avoid entirely, the payment of tax. The attempts by the economic units to reduce, postpone or avoid tax payment can be legal or illegal. The legal means is called tax planning while the illegal means is called tax evasion. The dire consequence of tax evasion makes it an unattractive option for listed companies (Murphy, 2004).The practice of tax planning dates back to 1947 when learned judge Hand, in the case Commissioner v Newman, held that there is nothing sinister in arranging ones affairs so as to keep taxes as low as possible. Hoffman's (1961) tax planning theory supports this argument. According to Hoffman, it is a necessity for firms to understand the prevailing tax laws and apply the laws in a manner that ensures the firms minimise their tax exposure. Hoffman posits that it makes no economic sense to pay more tax than what the law demands. Scholes and Wolfson's (1992) tax planning framework also underscores the need for corporate bodies to engage in tax planning. According to Scholes and Wolfson, a successful company is the one that is properly attuned to its tax environment.International governmental organizations, such as CA TA (2009), suggest that corporate bodies in Ghana, especially the large entities, engage in complex tax planning activities. Research by civil society groups such as Christian Aid (2008), Action Aid (2011), and Dan Watch (2011), confirm this assertions made by the Domestic Revenue Division. The missing element in the findings is thequantitative expression of the tax planning activities of the firms.The traditional thinking is that firms that derive maximum benefit from tax planning perform better than those that do not plan their taxes (Murphy, 2007). From the empirical perspective, tax planning is positively associated with firms' performance. For instance, Desai and Hines (2002); Chen, Chen, Chen and Shelvin (2010) reported positive association between tax planning savings and firm performance. The argument is that tax represents cost of doing business, and any action that has the potential of minimising tax cost reflects in higher firm performance. This argument presupposes that tax planning cost and risk does not exceed the savings from the planning.Few studies in the UK dispel the traditional relationship between tax planning and firm performance. While admitting that tax planning has a positive association with accounting performance, Desai and Dharmaphala (2007) reported that tax planning has a neutral association with market performance. Indeed Abdul-Wahab (2010) found a negative association between tax planning and firm performance. Kportorgbi (2013) suggested that corporate governance strength plays a mediating factor in the tax planning-firm performance relationship.A study of the effect of tax planning savings on firms' market performance is crucial for all stakeholders in the emerging security markets such as the Ghana stock Exchange. In fact each possible relationship has a unique implication for the players. For instance, a positive association implies that tax planning produces a win-win situation for both management and shareholders (investors). A negative association connotes that tax planning benefits may not eventually trickle to the pocket of the shareholder. Indeed, a negative association may be an indicative of the existence of agency problem, where management is inclined to pursue tax planning to enhance their own lot rather than advancing the interest of the investor. Where a neutral association is established, it will invoke a follow up study on the possible factors that could influence the relationship either positively or negatively. Secondly, the study is necessary to inform tax planning agents and investors on the dynamics of tax planning1.1 Objective of the StudyThe primary objective of this study is to explore the relationship between tax planning savings of firms listed on the Ghana Stock Exchange and firm market performance. The study also seeks to examine the simultaneous influence of other firm specific variables on the tax planning-market performance relationship.1.2 Tax Planning Intensity of Firms in GhanaCommentators on tax behaviour of firms in Ghana paint a picture that suggests that large firms engage in tax planning activities. For instance CATA (2009) posits that Ghana Revenue Authority lost seventy-four million pounds between 2005 and 2007 to the European Union (EU) in tax revenue as a result of tax avoidance by several multinational companies. Murphy (2004) also reported that firms have complex gamut of arsenals to reduce their tax burden. The reports indicate that the tax avoiding mechanism of firms are largely allowed by the tax laws. There are also indications that the firms take advantage of the loopholes in the tax laws to derive unintended tax benefits. The avenues for tax planning usually revolve around locational reliefs, industry-specific concessions and capital allowance provitions. Others are time variables and entity variables.Most of the reports are not precise in their estimation of the benefits that firms achieve through tax planning. The lack of precision in measuring tax planning intensity is largely attributed to the insufficient reporting of issues of taxation by firms. Aside the mandatory disclosures to tax authorities, firms are reluctant in disclosing much on tax behaviours. This is due to the perceivedthin line that exist between tax planning and tax evasion. Listed companies, however, provide provide adequate information necessary to estimate the tax savings of the firms. This is made possible by virtue of the financial reporting guidelines provided by the security exchange commision.2. Review of Related LiteratureThis section is subdivided into theoretical review and empirical review. The theoritical review encapsultes the Hoffman's (1961) tax planning theory. Three main empirical studies are reviewed. They are Desai and Hines (2002), Desai and Dharmaphala (2009) and Abdul-Wahab (2010).2.1 Hoffman's Tax Planning TheoryAccording to Hoffman (1961) tax planning seeks to divert cash, which would ordinarily flow to tax authorities, to the corporate entities. Tax planning activities are desirable to the extent that they reduce taxable income to the barest minimum, without sacrificing accounting income. The theory is premised on the fact that firms tax liability is based on taxable income rather than accounting income. The idea is thus to intensify activities that reduce taxable income but has no indirect relationship on accounting profit. The theory thus recognised a positive association between firm tax planning activity and firm performance.Hoffman (1961) also recognised the role of tax cost in the tax planning activities. The theory thus provided that the positive association between tax planning and corporate performance is on a basic assumption that tax benefits from the tax planning exceed tax cost. The scope of the Hoffman's tax planning theory does not address the dynamics of tax planning and market performance. As capital markets develop and the separation of ownership and control of corporate bodies become well-spread, the need for a comprehensive tax planning theory is imperative. This need is rather addressed through the empirical perspective than through theoretical perspective (Inger, 2012).2.2 Empirical Review and Development of HypothesisDesai and Hines (2002) provide evidence on firm performance and tax planning behaviour of firms. Again, the study investigates the relationship between tightening of tax systems and market value of firms. The study was based on 850 listed US firms. The study sample was purposively selected to reflect the characteristics desired by the researchers. The study was cross sectional and the data relates to year 2000. Correlative-description design was adopted. Simple regression and t-tests were used to establish the relationships. Desai and Hines established that intensive tax planning is associated with higher firm performance. On the other hand, the study reported that tightening of the tax system is positively associated with higher market performance of firms. The findings of Desai and Hines (2002) are similar to that reported by Chen, Chen and Chen (2010). Desai and Dharmapala (2007) provided a comprehensive study that incorporates tax planning, corporate governance and firm performance. The study used 4,492 observations on 862 firms over the period 1993 to 2001. This panel data was drawn from the Compustat and Execucomp databases, merged with data on institutional ownership of firms from the CDA/Spectrum database. Firms' performance is measured using Tobin's q and governance quality is proxied by the level of institutional ownership. Tax planning is measured by inferring the difference between the income reported to capital markets and tax authorities (the book-tax-gap). Two analysis models were adopted-the OLS model and the IV estimation model. The OLS results shows that the average effect of tax planning on corporate performance is not significantly different from zero. In other words, there is no relationship between tax planning and firm performance. The study howeverreports a positive association between tax planning savings and performance for well-governed firms. Desai and Dharmapala (2007) thus concluded that corporate governance mediates the tax planning-firm performance relationship. The IV estimate shows a higher effect of corporate governance on firm performance.Abdul-Wahab (2010) provides a result that differs from the findings of Desai and Hines (2002), Desai and Dhamarpala (2009), and Chen, Chen, Chen and Shelvin. Abdul-Wahab's (2010) study sought to establish a relationship between tax planning savings of firms and their value. The study simultaneously investigates the moderating influence of corporate governance. Abdul-Wahab's study employed 240 firms listed on the London stock exchange from 2005 to 2007. Tax planning was proxied by the difference between the effective tax rate of the entities and the applicable statutory tax rates. Self-constructed governance index was constructed using corporate governance mechanisms. Firms' value was represented by the Tobin's Q. The data was analysed using panel regression analysis model. As a check, the OLS model was also used.The results indicate a negative relationship between firm value and tax planning activities. Abdul-Wahab (2010) explains the relationship with reference to tax planning cost and risk. The study suggested that tax planning cost and risks associated with tax planning have the potential of derailing the benefits that should have accrued to shareholders. The researcher maintains that as tax planning activities increase, the tax costs and risks outweighs the benefits.Due to the diversity of the relationships found between tax planning and firms' market performance, it is right to develop a null hypothesis as:H1: There is an association between tax planning and firms' market performance.It is unreasonable to suggest that tax planning is the only determinants of firm performance. Baring the existence of multicollinearity between (among) the explanatory variables, sales growth, financial leverage, firm size and age of the firms will be introduced into the regression models. Several studies, including Desai and Hines (2002), Desai and Dharmaphala (2007), Abdul-Wahab (2010) reported positive association between firm performance and sales growth, firm size and financial leverage. It is thus clear to develop the null hypothesis that:H2: Firm performance and sales growth and firm size are positively associated.Firms' age, according to Desai and Dharmapala (2007) and Abdul-Wahab (2010) has a negative association with market performance of firms. This gives rise to the third null hypothesis that:H3: Firms age and financial leverage are negatively associated with firms' market performance. 3. MethodologyLongitudinal correlative design is adopted for the study. Longitudinal design is essential if the same research entities sampled in a cross section are then re-sampled at different times (Creswell, 2009; De Vaus, 2001). According to the authors, the design helps overcome limitations associated with the "snap shot" approach of cross sectional designs.The study population comprises all non-financial firms listed on the Ghana stock exchange. As of June 2013, twenty-three (23) out of thirty-five (35) firms listed on the Ghana Stock Exchange were non-financial companies. Financial companies are excluded from the population. Previous researchers posit that the financial sector is a highly regulated sector and as such regulations blur the relationship that exist among the variables to be studied (O'Hamon & Taylor, 2007; Desai & Dharmapala, 2009; Abdul-Wahab, 2010).The study uses a panel data for twelve-year period, from 2000 to 2011. Data for the study is collected from the database of the Ghana Stock Exchange. Panel regression model is adopted fordata analysis and the Ordinary least square (OLS) been the method of regression.The regression model is summarized as: (1)α = (alpha) shows the constant affecting net profit margin on corporate tax.Tobin's q (market performance) = (market capitalization of entity) ÷ (book value of shareholders fund).Tax savings = Statutory tax rate -Effective tax rate.Statutory tax rate = flat rate as mandated by the Ghana Revenue Authority.Effective tax rate = Corporate income tax expense/profit before tax.Sgrowth (sales growth) = (Previous Sales revenue -Current sales revenue) ÷Previous sales revenue.Fsize (firm size) = Natural log of firm's total assets.fLev (Financial leverage ) = Long term debt/shareholders fund.Age (Age of firms) = log(the difference between the year of establishment and years of observation).4. Results and DiscussionFigure 1 and Table 1 presents the descriptive statistics for two key variables, namely tax planning of firms and market performance over the twelve year period.Like the statutory rate, tax savings of firms show a decreasing trend. As tax authorities take steps to reduce the tax burden on firms, the leakages in tax revenue due to firms tax planning activities reduce. From figure 1, the statutory tax rate reduced from about 32% to 25%. Tax savings of firms reduced also from 15% to 8% by 2011. That is to say each percentage point decrease in the statutory rate leads to a corresponding decrease in firms' tax planning savings.The policy implication of this finding is two-fold. Firstly, the notion of increasing tax rate in order to rake in more tax revenue may not hold. As tax rates increased, the motivation of firms to deny the state of revenue through intensified tax planning machinery is enhanced. Secondly, as the tax rate is decreased, the net benefit of planning tax is derailed. The way forward for tax revenue optimisation is to maintain lower tax rates and drag more firms into the tax net.Table 1 provides the market performance of the firms over the twelve year period.The farther the Tobin's Q is from unity, the better the company performance. From Table 1, all the company groups recorded an average score higher than 1.00. The overall average score is 1.78 (the median represents the average as skewness is negative). The high average market performance by the firms is driven by only the mining sector and the manufacturing companies. All the remaining classes of companies recorded lower than the average score.This finding confirms the observation of business persons in Ghana that business climate in Ghana gives unmatched advantage to the mining sector. The service sector records the lowest market performance. This raises a major concern as the sector is the major contributor to gross domestic product (GDP) in Ghana. Another sector to watch out for is the oil and gas. This sector has the most recent history. It was expected that the high hopes of investors in the sector after the discovery of oil in commercial quantities in Ghana would have positive influence on the performance. It is expected that the sector will be one of the major drivers of firms' market performance in the future.Table 2 provides correlation results on the variables. This result is essential for at least two reasons. Firstly, it shows basic association between the dependent variable (market performance) and theindependent variable. Secondly, it shows if the "so-called" independent variables are indeed independent. In other words, it tests the multicollinearity status of the independent variables. From Table 2, the correlation co-efficient between tax savings and Tobin's Q is 0.112. This is however significant at 0.097. This significant level is compared with the default alpha of 0.05. As rule of thumb, we reject the null hypothesis if the actual significant level is higher than the expected alpha and do not reject if the actual significant is less than the expected alpha. In this instance p-value of 0.097 is greater than the expected alpha of 0.05. The null hypothesis that:H1: There is an association between tax planning and firms' market performance is rejected.The correlation results do not suggest causation but gives an indication of association between the variables. The "no relationship" finding between tax planning and firms' market performance supports the reports of Desai and Dharmapala (2007) but differ from the findings of Desai and Hines (2002) and Abdul-Wahab (2010). The findings suggest that although savings from tax planning reflect in higher profit after tax, it does not necessarily reflect in the pocket of shareholders. This finding ignites studies aimed at uncovering factors that mediate the tax planning-firm performance relationship. Indeed, it might be the reasons behind the works of Desai and Dharmapala (2007), Desai and Dharmapala (2009) and Abdul Wahab (2010).Another finding in table 3 is the relationship between market performance (proxied by tobin's Q) and the firm specific variables. Sales growth and firm size shows positive and significant association with firms' market performance. On the other hand financial leverage and age of the firms shows a negative association with firm performance. The findingsWe do not reject the null hypotheses (H2 and H3) stated asH2: Firm performance and sales growth and firm size are positively associatedH3: Firms age and financial leverage are negatively associated with firms' market performance. Further Table 3 gives an indication that multicollinearity among the independent variables does not exist. The rule of thumb is that if the correlation coefficients between any two of the variables is above 0.50 (either positive or negative), those two variables are multi-correlated and should not be simultaneously included in the regression model. From Table 3, this condition does not exist. The variables can be regressed against the dependent variables.Table 3 shows the regression of Tobin's Q (proxy of firms' market performance) and all the independent variables.The adjusted R2 connotes that the five independent variables explain 55.3% of the variations in the dependent variable. The model is significant at 0.0001. This is a strong indicator that the variables used in the model have sufficiently explained the firms' market performance.The regression results found a relationship that is largely consistent with the correlation results shown in table 3. The results affirm that tax planning plays an insignificant role in the determination of firms' market performance. Again this supports the agency theory's argument that it not all actions of management that help achieve the wealth maximisation objective of management. From the results sales growth and the financial leverage are the two most influential variables. Firms should maintain low financial leverage ratio and pursue sales growth strategies in order to boost their market performance.5. ConclusionsThe study sought to ascertain the level of tax planning of firms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies over a twelve year period from 2000. The longitudinal correlative designed was used. Thefollowing conclusions are reached.Firstly firms' tax savings decrease as tax authorities reduce the statutory corporate income tax rates. This indicates that leakages in tax revenue as a result of intensive tax planning of firms reduce when tax authorities maintain low corporate income tax rates.Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. Agency problem is much present in the issue of tax planning. The efforts of management to reduce tax burden of firms benefit other stakeholders rather than shareholders. There may be other factors that could ensure that substantial benefits of tax planning accrue to shareholders. Some researchers arguably, root for good corporate governance. This falls outside the scope of this study.Finally, sales growth, firm size, age of firms, financial leverage and tax planning simultaneously play a major role in determining firms' market performance. These variables explain 55.3% of the variations in firms' market performance. Sales growth and financial leverage are the two most influential variables that determine firm market performance.References二、文献综述企业纳税筹划文献综述摘要：20 世纪以来并购已经成为企业快速扩张和整合的重要手段之一。
S集团公司税收筹划案例分析开题报告文献综述
S集团公司税收筹划案例分析开题报告（文献综述）一、前言如今，随着企业竞争加剧以及税种的多样化，合法的税收筹划已成为企业不可忽视的一部分。
税收筹划不仅可以为企业减少负担，还可以帮助企业赢得市场竞争。
本文以S集团公司为例，从税收筹划的角度出发，以文献综述的形式进行分析。
二、税收筹划概述税收筹划是指企业利用税法规定，通过合理的、合法的方法，在税法许可范围内，最大限度地减轻税的负担，提高企业竞争力的过程。
税收筹划的最终目的是获得最高的税后利润。
税收筹划的原则有以下几点：（1）合法避税，不得违反税法规定；（2）合理避税，在税法规定范围内进行筹划；（3）合规避税，应该遵守税务机关的监管；（4）耐心避税，避税是长期的过程，需要长期耐性配合。
三、S集团公司的税收筹划案例S集团公司是一家大型跨国公司，主要涉及电子产品、机械设备、建筑材料等多个行业领域。
在保证质量的情况下，该公司不断寻找降低成本和减少税收的办法，实施了如下的税收筹划案例：（1）适用税收优惠政策国家税收政策一直是企业关注的焦点。
S集团公司发现，如果适用税收优惠政策，能够大幅度减轻税负，提高企业利润。
公司提前研究政策，制定相关计划。
通过利用国家对研发、环保、节能等领域的优惠政策，降低税收负担。
通过这种手段，S 集团公司在税收方面大幅度优势。
（2）转移定价S集团公司在全球拥有多个子公司，可以将商业活动分布在这些公司之间，通过转移定价的方式，使利润在不同的国家得到最优的分配。
公司规定价格和服务公平、合理、可衡量的价值，避免公司被指责进行不当价格转移。
通过合理的转移定价，公司不仅减少了对于某个国家或区域高额税费的支出，还达到了在全球范围内的总体优化。
（3）利用税务优惠地某些国家或地区税法较为宽松，使得合法的税收筹划可以通过利用这些宽松的税收法规，降低公司总体税收负担，获得更高的回报。
S集团公司通过在这些地区注册公司，利用这些国家或地区的税制，通过优惠的税法规定实现税收优惠。
浅析新时期个人所得税纳税筹划开题报告及文献综述
毕业设计(论文)开题报告题目：浅析新时期个人所得税的筹划英文题目:A Study on the planning of Personal Income Tax in the new period 系别: 工商管理系专业: 会计学班级： 07 级会本 (2）班学号：姓名：指导老师：填表日期： 2010年-11月—15日一、选题的依据及意义：市场经济的不断发展,收入水平的提高,个人所得税的筹划越来越被人们所认识和重视。
个人所得税逐渐与我们每个人都息息相关，个人所得税筹划将越来越普遍。
2006—2009年我国提高了工资、薪金的费用扣除标准,起征点从1200调制1600。
到目前为止。
至2010年.部分地区现在还调至2000.但全国个人所得税的继续保持增长，之所以在工资薪金所得费用标准提高后，个人所得税的收入还能够保持增长，首先是得益于经济发展带来可以预见,中国将逐步进入“全民纳税"的时代。
随着税收征管力度的加大,纳种人偷逃税款的空间越来越小，况月，偷逃税款会受到法律的处罚。
因而对纳税人来说，应将重点放在个人所得税的纳税筹划上。
通过对个人所得税的纳税筹划研究,能使我们在符合立法精神的前提下，进行科学的节税规划,与偷税漏税有这本质区别，具有在不违反税法前提下达到节税的目标。
因此，必将成为纳税人减轻税收负担，依法节税的必然选择，对个人所得税的筹划不仅可以使纳税人少缴冤枉税，也可以使得国家更好的完善税法二、国内外研究现状及发展趋势（文献综述)：引言：由于目前我国个人所得税征收面过窄、收入比重偏低，严重制约了我国财政收入；，也与我国现阶段经济发展及收入分配结构不相适应。
所以个人所得税纳税筹划也就引起广泛关注。
同时，随着市场经济的日渐成熟和各项法力法规的日益完善，依法纳税逐渐被人们所认识和重视，如何才能获得最大收益是要考虑的问题了.国内研究现状：我国个人所得税起步较晚，税务筹划在我国出现的历史很短,而目前对个人所得税的纳税筹划研究少，我国还尚属于一个比较新的课题.张颖，北京市律师协会税务法律事务专业委员会副主任，由他主编的《个人所得税纳税筹划》(2007年)一书中结合财务、税务和法律的多重角度,详细告诉了大家工资薪金、个体工商户所得、承包经营所得、劳务报酬所得等方面的具体纳税筹划方法.他向大家传递了寻求公平税负，寻求税负最小化，是纳税人普遍的需求，也是纳税人的一项权利，如何在保证个人消费水平的稳定和提高的同时又不增加纳税负担，是个人纳税筹划要解决的关键问题。
《企业并购中的税务筹划研究国内外文献综述2000字》
企业并购中的税务筹划研究国内外文献综述1.国外研究现状近年来，随着政治、经济、技术等因素，在企业财务规划包括企业财务行为在内的公共利益增长中，促进税务机关对企业纳税活动的进一步沟通，并在国家报告标准中指出税收的不确定性，财务会计准则的建立决定了财务报告与税收优惠之间的权衡之后，国家权利团体反对企业税收筹划的声音，以及媒体决定了企业决策对税收的关注，本文的主要内容和要求是进一步分析税收主动性、决定性因素，许多初步工作集中于各种避税的定义和评价。
Anlon(2013)和McGill(2014)在利用财务报告数据估计或纳税时遇到了困难。
由于公司没有指明税务筹划策略，财务报表中的其他文件会找到开始证明公司税务结构的线索或指纹。
其中一些文件采取步骤来确定逃税活动的法律纠纷(例如，Wilson, 2009)。
2010年Lisowki;brown,2011)。
其他文件关注的是利用账户缺口的激进避税措施。
Desai(2016,2009)制定了针对避税的非正常会计平衡措施。
Frenk, Lynch和Rego(2009)定义了永久性的可自由支配的避税措施来检验逃税意图，战争后研究者也开始使用不确定的利益或税收模式来预测不确定的税收利益。
例如，Leggo 和Wilson在未来的研究中，作为财务规划的代理人，使用避税或其他激进的避税形式。
Hanon(2010)在优秀的税务调查中提供了对这项工作的宝贵整理，其中各种避税措施是恼人的。
Dyreng Hanlon,Maydew(2008)是这方面需要关注的研究。
他们制定长期税率来避税。
与公司财务报告中传统GAAP的有效税率相比，它不影响利润的计算，这是一种有趣的评价方法。
同样重要的是，黄金的有效税率反映了各种形式的避税。
这一措施反映了合法的财政规划，以及更激进、更可疑的财政战略。
长期和暂时的财政储蓄。
扩大税收措施有趣的是，研究人员记录的所得税税负的变化并不局限于税收交易(或法律问题)。
税收筹划的文献综述
对税收筹划定义的文献综述文/张昆邹晓宇摘要：长期以来，税收筹划的定义就在理论界和实务领域争论不休。
许多专家和研究人员从不同视角和不同的思维方式对税收筹划的概念进行了思考，然而，对于税收筹划究竟是什么还没有定论。
本文简要记录了理论界和实务界的诸多论文和著作中涉及对税收筹划定义的思考和论述，并加以简要说明。
关键词：税收筹划；节税；税收优惠；合法节税中图分类号：F014 文献标识码：A从税收筹划产生以来，理论界和实务界的不同人士从各个角度对税收筹划做出了界定，国内外众多学者关于税收筹划也形成了许多观点。
本文着重介绍近代形成的比较有影响的观点。
早期的税收筹划，主要注重了纳税操作和节税的效果，并没有深入探究税收筹划的其他领域。
荷兰国际财政文献局（IBFD）认为：“税收筹划是指纳税人通过对经营活动或个人事务活动的安排，以达到缴纳最低税收的目的”[1]。
张中秀在认为，“所谓纳税筹划，是指通过对纳税业务进行筹划，制定一套完整的纳税操作方案，从而达到节税的目的”[2]。
在税收筹划的发展中，人们逐渐意识到税收优惠带来的节税效果，税收筹划也开始注重对税收优惠政策的充分利用。
印度税务专家家N.J.雅萨斯威认为：“税收筹划是纳税人通过对财务活动的安排，充分利用税务法规提供的包括减免在内的一切优惠，从而享得最大的税收优惠”[3]。
税收筹划的直接目的是节税，是一种对税收负担的地位选择。
在对税收负担进行选择时，要求纳税人事先进行安排筹划。
蔡昌认为，“税收筹划在微观上是指纳税人在实际纳税义务发生之前对纳税负担的低位选择，即纳税人在法律许可的范围内，通过对经营、投资、理财等事的事先安排和筹划，以充分利用税法所提供的包括减免税在内的一切优惠政策，从而获得最大的税收利益；税收筹划在宏观上是指经济实体在税收法规许可的范围内，通过对经营和财务活动的合理筹划和安排，达到减轻税收负担目的的行为。
就目的和结果而言，税收筹划常被称为节税”[4]。
企业所得税纳税筹划文献综述
企业所得税纳税筹划文献综述摘要：随着市场经济的日渐成熟和各项法律法规的日益完善，依法纳税逐渐被我国大多数企业所认识和重视。
为了在税法规定的范围内充分利用税收政策来达到节约税收成本的目的；实现企业价值最大化，增强市场竞争力，企业进行纳税筹划的需求越来越强烈。
企业所得税作为我国税收制度中的一个重要税种，在企业所上缴的税收中所占的比重也很大，因而对其进行筹划对于企业来说意义重大。
本文主要介绍了国内外企业所得税纳税筹划的发展历史和国外税收的研究现状，并以新的《中华人民共和国企业所得税法》为基础，分析了国内所得税纳税筹划的研究现状。
关键字：所得税纳税筹划历史发展国内外研究现状引言：古今中外，税收都是遵循“无商无税，无税无国”的运行轨迹而变化和发展的，因而我们可以看出税收同经济，税收同国家之间存在着密不可分的关系。
王延明在《所得税会计与纳税筹划》（上海财经大学出版社，2021年2月第1版）一书中提到纳税人对税收的筹划不是起源于纳税人本身，而是起源于中介服务机构，即税务咨询事业，纳税筹划是税收咨询业务的一项重要内容。
提供税务咨询的服务活动，最早产生于意大利。
税收筹划的学术研究在纳税筹划业务的稍后便开始出现。
德国伐克主编的《德国与国际税收百科全书》所引用的最早文献是H.肖肯霍夫编写的《企业纳税筹划》他刊载于1959年出版的《工业企业计划》文集里，被认为是“纳税筹划”一词比较早的出现。
在20世纪50年代里，纳税筹划开始从企业经营计划里独立出来，引起了人们的重视，并由此带动了对包括个人纳税筹划的全面研究，开辟出了一个新的研究领域。
20世纪80年代以后，在纳税筹划业务广泛开展的同时，纳税筹划的理论研究，文章，刊物，书籍更是不断出现，新作频频，这进一步推动了纳税筹划的深入研究和快速发展。
法律上的权利和义务的对等性，体现在税收征纳上，即纳税人是缴纳税款的义务人，同时也享有一定的权利，这个权益的表现形式就是纳税筹划。
在国外，纳税筹划是企业经营中要考虑的一项重要内容。
《企业纳税筹划问题浅析文献综述开题报告》
《企业纳税筹划问题浅析文献综述开题报告》一、研究背景及意义随着市场经济的发展，企业的经济活动日益频繁，税收作为企业经营成本的重要组成部分，对企业财务状况和经营成果具有重要影响。
因此如何合理进行纳税筹划，降低企业税负，成为企业关注的焦点。
本文旨在通过对现有文献的综述，探讨企业纳税筹划的基本概念、方法、存在的问题及其成因，并提出相应的对策建议，以期为企业提供有益的参考。
二、研究目的与任务本研究的主要目的是全面了解企业纳税筹划的研究现状，分析存在的问题及其成因，提出针对性的对策建议，为企业提供合理的纳税筹划方案。
具体任务包括：1. 搜集并整理国内外关于企业纳税筹划的研究文献，形成系统的理论体系。
2. 分析企业纳税筹划的基本概念、方法和策略，归纳总结企业纳税筹划的关键环节。
3. 阐述企业纳税筹划中存在的问题及其成因，如税收政策的不完善、征管漏洞等。
4. 提出针对企业纳税筹划问题的解决方案和建议，促进企业合法合规地降低税负。
三、研究内容与方法本研究将采用文献综述法、比较分析法、案例分析法等多种研究方法，具体内容包括：1. 搜集并整理国内外关于企业纳税筹划的研究文献，形成系统的理论体系。
2. 分析企业纳税筹划的基本概念、方法和策略，归纳总结企业纳税筹划的关键环节。
3. 阐述企业纳税筹划中存在的问题及其成因，如税收政策的不完善、征管漏洞等。
4. 提出针对企业纳税筹划问题的解决方案和建议，促进企业合法合规地降低税负。
四、预期成果通过本研究，预期能够得出以下成果：1. 形成系统完整的企业纳税筹划理论体系，为后续研究提供理论支撑。
2. 分析企业纳税筹划中存在的问题及其成因，为企业提供针对性的改进建议。
3. 提出具体的企业纳税筹划策略和方法，帮助企业降低税负，提高经营效益。
五、研究计划与安排本研究计划分为四个阶段进行。
同时将根据研究进度适时召开研讨会，邀请相关领域专家学者进行交流和指导。
六、参考文献七、结语企业纳税筹划是企业在市场经济活动中依法合规地降低税负、提高经营效益的重要手段。
企业并购中的纳税筹划文献综述
企业并购中的纳税筹划文献综述企业并购是一个复杂的过程，牵涉到许多方面。
其中，纳税筹划作为关键环节之一，对企业并购的成功与否起着重要作用。
在这篇文章中，我将围绕“企业并购中的纳税筹划”这一主题，深入探讨其重要性及实践方法。
第一步：企业并购中纳税筹划的重要性纳税筹划是企业并购不可忽视的一环。
一方面，通过纳税筹划，可以减少被收取的税款，提高企业利润；另一方面，纳税筹划还可以优化企业结构，提高企业市场竞争力。
正如广东省国税局表示的那样，纳税筹划可以为企业带来双重好处：避免税务风险和节约税款。
第二步：企业并购中纳税筹划的实践方法1. 充分了解税务政策企业并购时，需要充分了解税务政策，特别是相关的税收优惠政策。
在交易中，如果合理运用这些优惠政策，可以有效地降低企业的税负。
2. 妥善规避税务风险企业并购时可能会涉及到税务风险，如税务部门的调查、税务法规变化等。
为了规避这些风险，企业需要及时进行纳税筹划，以保证企业在法律和政策框架内合理开展税收活动。
3. 优化企业结构企业并购时，需要根据目标企业的财务状况和税收情况，合理规划企业结构。
例如，合并后的企业可以调整各项收入与成本的比例，以降低整体税负。
还可以通过资产重组等方式，调整企业内部结构，实现税收的最优化。
4. 充分利用税收递延政策企业并购时可以充分利用税收递延政策。
例如，如果交易中出现了部分股权的过户，企业可以根据相关的法律规定，在支付过户款后，先获得相应的税收扣除。
这样可以增加企业的资金流量，降低整体成本。
综上所述，企业并购中的纳税筹划是重要的一环，只有合理运用相关策略，才能让企业获得更多的税收优惠，降低税负，提高竞争力。
因此，企业在并购前必须了解税收政策，并在实践中不断积累经验，从而实现最好的效果。
税收筹划文献综述
税收筹划文献综述
报税收筹划是实现政府财政收入增长的重要手段，有效的税收筹划也有助于企业和个人纳税的公平性，从而增强社会的整体稳定性。
这里综述了最新的国内外报税收筹划文献，并就其特点进行了分析。
第一部分，国内针对报税收筹划问题的现有文献主要分为中国分析研究和其他研究。
中国分析研究主要基于国家税制、政策调整、中小企业减税与征补、抵扣税收等，进行的报税收筹划的调研分析工作；其他研究以财务管理、心理学等学科为基础，重点解决报税人的纳税行为、报税负担的结构性问题和政策性调整机制等研究课题，归纳出税收筹划的分类模型等。
第二部分，国外相关文献研究。
这些研究主要利用国内外政策背景，如美国国税收法和海外归账、加拿大抵免税等，探讨如何有效地利用该政策进行有效的税收筹划，以期节税、减少税收风险。
研究人员开发税收优化模型，建立利用税收收费差异有效实现减少税负的利益模式，并就财政政策的落实情况等涉及税收筹划策略进行分析论述，进一步增强对税收筹划的认识。
综上所述，税收筹划的研究文献主要围绕中小企业减税、抵扣税收、税收优化模型及财政政策等方面展开，旨在通过研究，为企业及报税人提供有效节税政策，满足他们的需求。
税收筹划文献综述
文献综述：随着中国加入WTO以后税制改革以及税收政策日趋透明化、规范化，企业组织形式、运行机制和产权制度的革新及企业决策权力的扩大及理财环境的改善,企业税收筹划越来越受到企业的关注,税收筹划正由过去的“暗箱操作"逐渐变为“阳光作业"，正式走上经济的前台，成为企业自生发展的内在需求.企业在依法纳税的基础上,纳税人通过严格遵循税法,在各项纳税方案中科学合理的进行规划和选择，通过参照税法对企业规定的优惠方案，从而选出最适合的纳税方案，就是企业的税收筹划。
通过企业的税收筹划,可以延缓或减轻企业的税负.在发达国家税收筹划已被非常广泛的应用,当前这项行为已经成为企业，特别是跨国公司制定企业长远发展战略的一个重要组成部分。
在我国，由于受到很多因素的制约，企业的税收筹划工作起步较晚,发展比较缓慢，企业的税务工作任然只停留在满足企业的各项税务核算、报税等.随着市场经济的不断完善,税收筹划工作已经受到越来越多企业领导者的重视。
企业如何在依法诚信纳税的基础上,有效借助国家给予的各项税收优惠政策，是企业能否实现税收筹划的重要前提。
企业税收筹划，是指在税法规定的范围内、依据政府的税收政策导向，通过对企业的筹资、投资、经营、收入分配等事项的事先的精心筹划、选择与安排、从企业长远利益出发，对多种纳税方案进行科学的优化选择，充分利用税法所提供的优惠政策及可选择性条款，以税收负担最小化为目的，尽可能取得企业经济利益最大化的一种理财行为。
理论界对现代企业财务管理目标的争论较多,有“利润最大化”、“股东财富最大化”、“企业价值最大化"、“持续发展能力最大化"等目标论.但不管哪种观点，都要求致力于提升企业的市场竞争能力和获利能力,都不能回避企业的税收环境，不能不考虑企业的税收负担，不能忽略税收法律对企业经济发展的约束。
这是因为：现代企业财务管理目标的实现，要求企业最大化降低成本包括税收负担.企业的税收负担包括直接税收负担和间接税收负担.随着社会经济的发展，税收筹划日益成为纳税人理财或经营管理整体中不可缺少的一个组成部分，尤其近三十多年来，其在许多国家中的发展更是非常显著。
浅析新时期个人所得税纳税筹划开题报告及文献综述
毕业设计（论文）开题报告题目:浅析新时期个人所得税的筹划英文题目:A Study on the planning of Personal Income Tax in the new period 系别: 工商管理系专业: 会计学班级: 07 级会本 (2) 班学号: 姓名: 指导老师:填表日期: 2010年-11月-15日一、选题的依据及意义：市场经济的不断发展，收入水平的提高，个人所得税的筹划越来越被人们所认识和重视.个人所得税逐渐与我们每个人都息息相关，个人所得税筹划将越来越普遍。
2006-2009年我国提高了工资、薪金的费用扣除标准，起征点从1200调制1600.到目前为止.至2010年.部分地区现在还调至2000.但全国个人所得税的继续保持增长，之所以在工资薪金所得费用标准提高后，个人所得税的收入还能够保持增长，首先是得益于经济发展带来可以预见，中国将逐步进入“全民纳税”的时代。
随着税收征管力度的加大，纳种人偷逃税款的空间越来越小，况月，偷逃税款会受到法律的处罚。
因而对纳税人来说，应将重点放在个人所得税的纳税筹划上。
通过对个人所得税的纳税筹划研究，能使我们在符合立法精神的前提下，进行科学的节税规划，与偷税漏税有这本质区别，具有在不违反税法前提下达到节税的目标。
因此，必将成为纳税人减轻税收负担，依法节税的必然选择，对个人所得税的筹划不仅可以使纳税人少缴冤枉税，也可以使得国家更好的完善税法二、国内外研究现状及发展趋势（文献综述）：引言：由于目前我国个人所得税征收面过窄、收入比重偏低，严重制约了我国财政收入；，也与我国现阶段经济发展及收入分配结构不相适应。
所以个人所得税纳税筹划也就引起广泛关注。
同时，随着市场经济的日渐成熟和各项法力法规的日益完善，依法纳税逐渐被人们所认识和重视，如何才能获得最大收益是要考虑的问题了.国内研究现状：我国个人所得税起步较晚，税务筹划在我国出现的历史很短，而目前对个人所得税的纳税筹划研究少，我国还尚属于一个比较新的课题。
税收筹划国内外文献综述
税收筹划国内外文献综述税收筹划是对税收政策进行科学合理应用和操作的一种有效手段。
随着全球经济的不断发展，税收筹划的重要性日益凸显。
本文将综述国内外相关文献，旨在为税务从业人员提供指导，进一步完善税收筹划措施。
国内文献综述从国内文献来看，税收筹划已经成为一种必备的企业经营管理手段。
肖立平等人在《税收筹划与风险管理》中指出，税收筹划是企业实现规模化、多元化、国际化的重要手段，能够有效降低企业税负，提高企业盈利能力，同时也有助于降低企业面临的各种风险。
昆明理工大学的王红红、何瑛等在《企业税收筹划情况研究》中发现，绝大部分企业把税收筹划的重点放在了收入的筹划上，而忽略了支出的筹划，这种策略不仅会导致企业成本变高，还有可能存在税收风险。
因此，企业在进行税收筹划时需要全面考虑，注重平衡收入与支出，实现最大程度的税收优惠。
此外，国内学者还对税收筹划存在的几个关键问题进行了研究。
例如，如何处理跨国企业的税收筹划问题？中国向别国转移价格的计算方法怎么制定？如何应对税务机构的税收调查？对此，包括河南财经政法大学的尤艳、杨雪在内的学者都进行了深入探讨，并提出了对应的策略建议。
国外文献综述与国内相比，国外学者在税收筹划方面的研究更具广度和深度。
例如，美国著名财经学家Avery E. Neumark在《税收筹划手册》中系统介绍了各种税收筹划的方法和技巧，并详细解释了每种方法的优缺点和使用范围。
同时，他也提醒企业在进行税收筹划时需要尽可能降低各种风险，避免违反税法规定。
欧洲也是一个税收筹划的重要研究领域。
瑞典乌普萨拉大学的Daniel C. Johansson等人在《全球税收筹划》中，深入分析了全球跨国企业的税收筹划情况，并提出了构建新的全球税收体系的可能性。
他们认为，全球税收体系需要更加公平、合理地分配全球企业的税收负担，同时也需要各国政府之间加强合作与沟通。
总结本文综述了国内外相关税收筹划研究文献，可以看出，税收筹划已经成为全球企业管理中不可或缺的一部分。
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文献综述：随着中国加入WTO以后税制改革以及税收政策日趋透明化、规范化，企业组织形式、运行机制和产权制度的革新及企业决策权力的扩大及理财环境的改善，企业税收筹划越来越受到企业的关注，税收筹划正由过去的“暗箱操作”逐渐变为“阳光作业”，正式走上经济的前台，成为企业自生发展的内在需求。
企业在依法纳税的基础上，纳税人通过严格遵循税法，在各项纳税方案中科学合理的进行规划和选择，通过参照税法对企业规定的优惠方案，从而选出最适合的纳税方案，就是企业的税收筹划。
通过企业的税收筹划，可以延缓或减轻企业的税负。
在发达国家税收筹划已被非常广泛的应用，当前这项行为已经成为企业，特别是跨国公司制定企业长远发展战略的一个重要组成部分。
在我国，由于受到很多因素的制约，企业的税收筹划工作起步较晚，发展比较缓慢，企业的税务工作任然只停留在满足企业的各项税务核算、报税等。
随着市场经济的不断完善，税收筹划工作已经受到越来越多企业领导者的重视。
企业如何在依法诚信纳税的基础上，有效借助国家给予的各项税收优惠政策，是企业能否实现税收筹划的重要前提。
企业税收筹划，是指在税法规定的范围内、依据政府的税收政策导向，通过对企业的筹资、投资、经营、收入分配等事项的事先的精心筹划、选择与安排、从企业长远利益出发，对多种纳税方案进行科学的优化选择，充分利用税法所提供的优惠政策及可选择性条款，以税收负担最小化为目的，尽可能取得企业经济利益最大化的一种理财行为。
理论界对现代企业财务管理目标的争论较多，有“利润最大化”、“股东财富最大化”、“企业价值最大化”、“持续发展能力最大化”等目标论。
但不管哪种观点，都要求致力于提升企业的市场竞争能力和获利能力，都不能回避企业的税收环境，不能不考虑企业的税收负担，不能忽略税收法律对企业经济发展的约束。
这是因为：现代企业财务管理目标的实现，要求企业最大化降低成本包括税收负担。
企业的税收负担包括直接税收负担和间接税收负担。
随着社会经济的发展，税收筹划日益成为纳税人理财或经营管理整体中不可缺少的一个组成部分，尤其近三十多年来，其在许多国家中的发展更是非常显著。
正如美国南加州大学W•B•梅格博士在《会计学》中谈到的那样：“美国联邦所得税变得如此复杂，这使为企业提供详尽的税收筹划成了一种谋生的职业。
现在几乎所有的公司都聘用专业的税务专家，研究企业主要经营决策上的税收影响，为合法地少纳税制定计划。
”此外，社会中介组织，包括会计师事务所、审计师事务所、律师事务所和税务代理所业务中很大一部分收入来自为客户提供税收筹划。
即便是税务机关，对税收筹划的研究也非常重视，因为从纳税人的税收筹划活动中，可以掌握多种税收信息，使税收法制与征收管理的建设日臻完善。
同时，税收筹划的理论研究文章、刊物、书籍也应运而生，新作不断，这进一步推动了税收筹划研究向纵深发展。
例如，一家以提供税收信息驰名于世的公司（The Bureau of National Affairs Inc.），它除了出书以外，还定期出版两本知名度较高的国际税收专业性杂志，一本叫做《税收管理国际论坛》，另一本就是《税收筹划国际评论》。
两本杂志中有相当多的篇幅讲的是税收筹划。
比如1993年6月刊的一篇专著，便是关于国际不动产专题的税收筹划，涉及比利时、加拿大、丹麦、法国、德国、爱尔兰、意大利、日本、荷兰、英国、美国等十三个国家。
伍德赫得•费尔勒国际出版公司（在纽约、伦敦、多伦多、悉尼、东京等地设有机构）于1989年出版过名为《跨国公司的税收筹划》（Tax Planning for Muitinational Companies）的一本专著。
书中提出的论点及税收筹划的技术在一些跨国公司中颇有影响。
有的专著虽不以“税收筹划”为名，比如霍瓦斯公司出版的《国际税收（1997）》，全书共有894页，但讲述的多是税收的国际筹划，书中旁征博引了包括我国在内的三十八个国家和地区的资料。
近年来，我国图书市场上已有不少关于避税和税收筹划的书籍。
中国税务报还专门开辟了“税收筹划”周刊，在微观筹划版上刊登的全是有关税收筹划的文章。
印度税务专家E•A•史林瓦斯在他编著的《公司税收筹划手册》中说道：“税收筹划是经营管理整体中的一个组成部分……税收已成为重要的环境因素之一，对企业既是机遇，也是威胁。
”还有美国南加州大学W•B•梅格斯博士在与别人合著的、已发行多版的《会计学》中说：“在纳税发生之前，有系统地对企业经营或投资行为做出事先安排，以达到尽量减少缴纳所得税，这个过程就是筹划。
主要如选择企业的组织形式和资本结构，投资采取租用还是购入的方式,以及交易的时间。
”当纳税筹划进一步发展之后，新的纳税筹划理念也随着出现，这就是：纳税筹划目的不单纯以节税（节税和避税）为筹划的最终目标，而是进一步与企业经营活动融合后，将纳税筹划作为一种手段为企业纳入整个企业经营活动之中，或者融入到企业经营活动当中，为经营活动的总的目标服务。
例如《税务筹划》（电子版）（2004年第1期）中的“筹划理论”对纳税筹划相对较为完善的定义是“税务筹划是纳税人在税法规定的范围内，通过对经营、投资、理财活动的事先筹划和安排，选择最优的纳税方案，以争取税收经济利益最大化的筹划活动。
”虽然这个定义抽象的描述为“以争取税收经济利益最大化”，但是已经给了我们一个广阔的“筹划空间”而不是局限于直接的“节税”、“避税”。
在这里，传统的纳税筹划的三性也有所改变，而是将纳税筹划的基本特点表述为：合法性、筹划性、整体性、成本性。
也就是说这里弱化了目的性，强调了整体性，补充了成本性的特征。
我们可以理解，弱化目的性是因为新的纳税筹划理念下目的的表述无法一概而论，不如回避。
而且在这时候，纳税筹划更主要地表现为一种手段，而不是目的；而对于整体性，文章中表述为“这里有三层含义：⑴、指税务筹划对企业的各种决策来说是牵一处而动全身；⑵、税务筹划需要多个部门配合才能完成；⑶、综合考量各种税种是税务筹划的重要原则。
只有照顾到以上三个方面才可能实现节税整体效益最大化。
”我们感受到的是一个比较新颖的纳税筹划理念。
至于纳税筹划目的，在国家税务总局注册税务师管理中心遍的2004年全国税务师执业资格考试指定教材《税务代理实务》中，虽然同样没有给出相对权威或者先进的纳税筹划概念，而仍然沿用了传统三性特点并强调纳税筹划的目的是“通过对经营、投资、理财活动的事先筹划和安排，尽可能地取得‘节税’的税收利益”。
但是在解释了筹划“三性”特征之后，还做了如下补充：“税收筹划的目标是获得税收利益，然而税收筹划不能只局限于个别税种税负的高低，而应着重考虑整体税负轻重，因为纳税人的经营目标是获得最大总收益，这就要求他的整体税负最低。
在考虑整体整体税负的同时还要着眼于生产经营业务的扩展，即使缴纳税收的绝对额增加了，甚至税负也提高了，但从长远看，资本回收率能增长，还是可取的。
理想的税收筹划应是总体收益最多，或许纳税并非最少。
”这意味着以新的筹划目标为标志的新的筹划理念实际已经出现，并正在发展和完善过程当中。
纳税筹划是（企业）财务管理活动的一部分；纳税筹划从属于企业整体发展战略；纳税筹划的目标不是单纯的税负减轻，而是最优（必要、合理）税收负担情况下的企业价值最大化；如果“企业价值最大化”目标被修正，纳税筹划目标也随之修正。
同时我们还有理由期待在纳税筹划理念发展过程中，节税和避税等纳税筹划技术手段的延伸和发展，也就是说纳税筹划的技术不应再局限于传统的节税和避税手段。
例如《税务筹划的新境界——反映情况争取政策支持》一文中所说的“高层次税务筹划的实施并不侧重于对既定税法的钻研与巧妙运用，而是更多地倾向于自身谈判实力的提高。
一般的避税与节税筹划需要的是纳税人在对现有税法深入研究的基础上，找到自身可以利用的有利规定，从而合理合法降低税负。
不同于此，企业申请政策的筹划方法关键在于对现行税法的利弊进行分析，找到说服立法机关改变政策的充足依据。
因此，相对于一般的筹划方法对具体业务的操作技巧的要求，这种更高层次的筹划更加看重的是谈判水平与自身实力，特别是对行业经济的深刻把握。
”现代企业财务决策主要包括筹资决策，投资决策，生产经营决策和利润分配决策四个部分。
这些决策都直接或间接地受到税收的影响，不考虑税收的决策不可能成为一项英明的决策，税收筹划贯穿于企业财务决策的各个领域，已成为财务决策不可或缺的重要内容。
税收筹划作为企业合理节约成本，提高竞争力的重要手段之一，必将在我国得到前所未有的发展。
越来越多的企业也将会认识到税收筹划在筹划、投资、经营、股利分配等活动中的重要作用。
同时，税收筹划是企业财务管理的重要组成部分，是企业获得合法税收利益的重要手段，开展税收筹划既有利于企业经营管理和会计水平的提高；实现经济效益最大化，又有利于不断完善税法和税收政策，加强税收宏观调控的经济杠杆作用。
正如美国南加州大学W.B梅格斯博士在其《会计学》中谈到："美国联邦所得税变得非常复杂，为企业提供详尽的纳税筹划成了一种谋生的职业。
现在几乎所有的公司都聘用专业的税务专家，研究企业主要经营决策上的税收影响，为合法地节税制定计划。
"跨国公司对纳税筹划的重视更不一般。
不少跨国公司成立了专门的税务部，高薪聘请专业人士，每年在纳税筹划上的支出相当可观；当然，也带来了非常实在的节税效益。
如以生产日用品而驰名的尤丽华公司，有两家姐妹公司，一家设在美国，一家设在荷兰。
其子公司遍及世界各地，其中在我国还设有3家子公司，分别生产力士牌香皂，系列化妆品和快速食品。
面对不同国家的复杂税制，母公司聘用45名高级税务专家进行纳税筹划。
其公司经理说：”年仅节税一项，就给公司增加数百万美元收入，增加了其在国际市场上的竞争力。
”近年来，税收备受国际关注，跨国公司寻求减税，合理逼税的现象更为普遍，起迅猛势头有增无减。
微软，通用，思科和康柏等世界巨头公司在20世纪90年代通过各种手段巧妙地减少了纳税，这似乎成为了一种时尚。
美国财政部国内税务署前署长唐纳德.亚历山大说："在经济泡沫年代，不惜一切手段增加利润的动力很大，其中一个手段就是把纳税额减少到最低程度。
"许多世界各地公司为了减税，都建立了强大的税务部门，配备或聘请一流的税务专家。
例如，通用电气公司雇佣了20年前离开财政部的约翰.塞缪尔斯，还负责组建了非凡税务人才组，使通用电气公司的税务部成为世界上最好的税务师事务所级别的税务部之一。
在一些发达国家中明确规定了纳税人纳税筹划权。
税收政策影响企业的投资方案。
在乔根森（1963）的新古典模型中，资本的使用者成本包括两项：一是因为放弃了别的投资机会而发生的机会成本，另一项是直接成本，包括所得税。
在这个模型中，资本成本上升时，企业会选择资本密集程度低的技术，反之亦然。