【作者】 郭斌；

【导师】 罗福凯；

【作者基本信息】 中国海洋大学 ， 会计， 2010， 硕士

【摘要】 企业作为税收缴纳的主要主体，其交税之后的净利润归属于企业所有权人，政府税收增加则企业所得减少。因此，企业与政府之间存在着利益取向的矛盾，这种矛盾相应形成了政府税收管理与企业合法规避之间的博弈活动。作为博弈的一方，企业不得不重视税收筹划并在企业经营中加以实践运用。本文运用案例分析方法，从企业合法避税实践的角度出发，对企业税收筹划的形成机理及理论基础进行分析阐述，并对目前通行的企业税收筹划技术进行归纳总结。在现有经验基础上，总结提炼出企业税收筹划模型及其配套分析方法。本文共分六个部分。在第一部分导论中，主要分析了论文的选题原因、课题的研究目的、研究方法和研究思路，并对论文的结构安排进行阐述。第二部分首先对国内外企业税收筹划的研究现状进行了述评，其次在税收筹划的学术定义分析基础上，从本质、动因、持续性和原则等几个方面对企业税收筹划所依据的理论基础进行了分析诠释。第三部分是对我国企业税收筹划技术的归纳评价，并提出优化模型。该部分首先对目前我国通行的企业税收筹划技术进行了分类归纳并予以优缺点评价，其次在传统技术的基础进行了总结与提炼、提出了一个全新的企业税收筹划模型和其配套分析方法。本文所提出的企业税收筹划模型，在模型中涵盖了企业全组织体系、全生命周期和全经营过程等三个企业管理维度。并且模型的应用出发点是企业经营流程与环节，而非单纯的财务或税务角度。因而，与传统税收筹划技术相比，企业税收筹划模型更加全面和易于操作。第四部分是企业税收筹划模型及其配套分析方法在某中型商贸企业中的应用案例。论文以企业税收筹划模型在一个实际的中型规模的商贸企业的全面运用为案例，详细解释了模型的运用方法。本文通过企业税收筹划模型在一个中型商品流通企业中的全方位具体应用，以案例的方式进一步诠释了模型的应用方法，论证了模型的简便性和适用性，从而证明了模型对一般企业在税收筹划实践能够起到的积极借鉴作用。第五部分是企业税收筹划对企业可持续发展的影响分析。论文对企业税收筹划与企业发展战略、财务管理模式与商业模式选择之间的联系及其相互影响，展开分析。最后一部分是对论文内容的总结，同时对企业税收筹划模型的企业应用提出建议。论文里的案例主要适用于中型商品流通企业。因此，本文的后续研究将主要集中在大型企业集团、生产性制造业和企业的研发机构等方面的延伸和深入。更多还原

【Abstract】 The tax collection is the implementation guaranteed by the nationalcompelling force, the net profit can only attribute to the owner of aenterprise when certain amount of tax have been paid. Once the governmentincrease tax ratio, the owner of the enterprise can get less. As the taxpayer and collector, a contradiction always exists between the enterpriseand government that is the enterprise hopes to pay taxes as less aspossible, while the governor’s wish is definitely the other way round.Therefore, the enterprise has to apply for tax planning and tax avoidancein order to achieve its target.This article utilizes the case analysis method. It starts from thepractice of tax avoidance, expatiates and analyzes the basic theory anddevelopment of tax planning, and then summarizes current popular taxavoidance methods; finally, based on the summary, a tax planning modelas well as related analytical method is concluded.Totally, this essay includes six parts, they are:Part1: IntroductionIn this part, the author explains the reason why we choose this subject,the objective, method and thinking of research, and the structure of thisessay as well;Part2: Literature review and basic theory analysisIn this part, first above all, the author reviews current researchingsituation of tax planning, and then expatiate the theory of tax planningfrom several aspects such as essence, motivation, durative, principle…etc., on the basis of the analysis of tax planning theory;Part3: the appraisement of existing tax planning method and optimizedmodelIn this part, the author sorts, summarizes and appraises the existingtax planning methods, based on that; he raises a new model and the relatedanalytical measure. This model covers three dimensionalities, they are： the entire organizational system of an enterprise；the whole lifecycleof an enterprise；and the full operational process of an enterprise. Thestart of this model is the operational process and business itself of theenterprise instead of the angels of accountant or tax officer; thus it’smore comprehensive than the other similar models and can be carried oneasily.Part4: Study on the application of this tax planning model in amedium-sized commercial enterpriseIn this part, the author takes a medium-sized commercial enterprise forexample; illustrates the application of the said model in details. Bydoing this, the author demonstrates the facility and practicability ofhis model, and finally proves this model is generally and universallyapplicable to enterprises.Part5：How the tax plan affects the sustainable development of theenterpriseIn this part, the author analyzes the relation and mutual effects amongtax planning, enterprise strategy, management model, business field andthe other related key decisions.Part6: conclusions and suggestionsIn this assay, most of the cases and examples are related to medium sizeCommercial enterprise. In the near future, more attentions will be paidon how to apply this tax plan model to group companies, producing company,and learning institutions.更多还原