企业税收筹划的风险

编号2

XX航空航天大学金城学院毕业设计

题目企业税收筹划中的问题研究

学生XX 颜丽娜

学号2007033422

系部经济系

专业会计学

班级20070334

指导教师X博讲师

二〇一一年六月

XX航空航天大学金城学院

本科毕业设计（论文）诚信承诺书本人X重声明：所呈交的毕业设计（论文）（题目：企业税收筹划中的问题研究）是本人在导师的指导下独立进行研究所取得的成果。尽本人所知，除了毕业设计（论文）中特别加以标注引用的内容外，本毕业设计（论文）不包含任何其他个人或集体已经发表或撰写的成果作品。

作者签名：年月日

（学号）：2007033422

企业税收筹划中的问题研究

摘要

随着我国税制改革深入和税收法律完善，税收管理成影响企业资源配置、会计管理以及资产战略重要因素之一，但是企业面临当今市场环境不稳定性和变动性，所以企业的运作过程存在不确定性。提前做好筹资阶段的风险控制，这样才能让企业在市场环境中，最小地减少损失，最大保持收益。税收筹划是指企业在税法规定许可的X围内，以追求效益最大化为目的，通过对企业生产经营、投资、理财等活动的事先筹划和安排，尽可能地节约税款，以获得最大的税收利益，又称为纳税筹划、税务筹划、纳税策划等。它本质上是企业为实现收益最大化对涉及税收的经济事项进行安排，是企业独立自主权利的体现，也是企业对社会赋予其权利的具体运用。企业税收筹划无论从其筹划内容还是筹划手段上，都是企业财务管理的一部分，其总目标应该服从企业财务管理目标即企业价值最大化。首先，税收筹划不是单纯的节税，而是，而成本核算和规划是企业财务管理的一大重要组成部分；其次，税收筹划的主要内容是对企业的生产、经营、投资等经济业务和行为的涉税事项进行的筹划，而企业的所有经济业务和行为都有一个共同的目标，即都必须为实现企业价值最大化服务；最后，税收筹划的成败手段、通过财务指标来衡量。

关键词:税收筹划，规避，价值最大化

Enterprise tax planning problem in the study

Abstract

As our tax system reform and tax laws, tax administration into perfect enterprise resource allocation, influence of accounting management and asset strategy important factor, but enterprises are facing the current market environment instability and even the operation process, so enterprises of the uncertainties. Ahead of the risk control, fund-raising stage so that enterprises in market environment, to reduce the loss, the biggest minimum maintain gains.Tax planning is to show the enterprise is in the tax law to permit the pursuit for the purpose of benefit maximization, through to the production and operation of enterprises, investment and financing activities prior planning and arrangement, as far as possible to save taxes to maximize tax benefits, also called tax planning, tax planning, tax planning, etc. It is essentially enterprise for realizing maximum profit tax to the economic events involving arrangement, is the enterprise independent rights to reflect, also gives its right to social enterprise of specific application. Enterprise tax planning no matter from its planning content or planning means, are part of enterprise financial management goal should obey, its total enterprise financial management goal of the maximization of enterprise value. First, tax planning is not merely a tax savings, but, and cost accounting and planning of enterprise financial management is an important ponent of a; Second, the main content of tax planning is to enterprise's production, management, investment and economic business and behavior of the tax matters, and the enterprise's plan all economic business and actions have a mon goal, namely must to realize the maximization of enterprise value services; Finally, the success or failure of the tax planning means, through the financial indicators to measure.

Key Words:Tax planning,circumvent , value maximization

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摘要

Abstract

第一章绪论0

1.1 研究背景0