【作者】 石晶；

【导师】 黄秀清；

【作者基本信息】 北京邮电大学 ， 工商管理（专业学位）， 2012， 硕士

【摘要】 随着经济发展国际化的日益加深以及国内市场规范化的日臻完善,各类企业管理层及财务负责人税务风险意识越来越强。企业税务风险意识的强弱与其规模大小并无直接关系,企业面临的信誉危机和税务监管环境重大变化迫使其不得不思考和关注如何规避税务风险和保障良好的诚信声誉。现今所谓的税务风险,已经由最初简单的少缴税漏交税演变到了现在的偷漏税或不恰当的税务处理而导致企业遭受税务信誉危机,进而丧失声誉,失去商机和可持续发展竞争力。在此前提下,合理有效的纳税筹划就显得意义非凡。本文正是基于此大环境,选取了一家跨国集团的境内生产企业为研究主体,来探讨企业应该如何进行纳税筹划。之所以会选取税收筹划这个并不新鲜的课题来研究,与笔者的亲身工作经验有关。尽管纳税筹划在很多企业中被提及或貌似应用,但往往存在的问题是没有把握好筹划的度,只把税务工作当作事后事项来处理,经济业务操作完成后,才来考虑税务事项,这样,不是真正意义上的税务筹划,很多时候税务风险已不可避免。本文研究的目的旨在明晰企业纳税筹划的基本步骤并为企业的具体实施应用提供一定的参考价值。更多还原

【Abstract】 With the growing internationalization of the economic development and standardization of domestic market is getting more sophisticated, head of corporate management and financial tax risk growing consciousness. Enterprise tax risk awareness not directly related to the strength of its size, companies face a credibility crisis and tax regulatory environments of major change forced it to think and focus on how to avoid tax risk and protect the good reputation of honesty. Today’s so-called tax risk has been initially simple taxes less tax leakage has evolved to the present tax treatment of tax evasion or improper business tax credit caused by the crisis, and loss of reputation, lost business opportunities and competitiveness for sustainable development. On this premise, reasonable and effective tax planning is significant.This article is based on this environment, produced within a multinational group of companies was selected as research subjects, to explore how the enterprise should tax planning. Select tax planning occurs this is not a new subject to study, relevant to the author’s first-hand experience. Although tax planning application is mentioned or appears in many enterprises, but often the problem is not good planning, as ex post facto tax matters to deal with, economic operation is completed, to consider matters of taxation, so that is not a real tax plan, in many cases tax risks are unavoidable. Purpose of this study is designed to identify the basic steps of enterprise taxation planning and enterprise application implementation provides some reference value.更多还原