【作者】 何霞；

【导师】 夏云峰；

【作者基本信息】 湘潭大学 ， 会计学， 2006， 硕士

【摘要】 企业税收筹划是在法律许可的范围内,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,它是市场经济环境下企业为达到减轻税负的目的而开展的税收筹措与规划,是增强企业综合竞争力的有效手段。众所周知,增值税是中国流转税中的重要税种之一,它不仅在国家税收总量中占有很大的比重,而且在企业尤其是工商企业的上缴税款中也占有举足轻重的地位,所以,对增值税的合理筹划十分重要。虽然目前中国对增值税筹划的研究较多,但大多都限于其概念、原则等基本问题的探讨,较少有对企业增值税筹划系统的理论实践分析。而依法缴纳增值税是每个企业应尽的义务,然而依法纳税并不等于要多交税,如何理解二者的关系,使无偿的增值税负担与合法的税款节约有效地结合起来,从而实现预定的财务目标,获得最佳的经济利益,这是处于市场竞争中的所有企业都面临的问题,也是本文所要研究的内容。本文从企业增值税税收筹划的概念入手,介绍了企业增值税税收筹划的基本原则,研究了企业增值税税收筹划的理论依据,探讨了企业增值税筹划的必要性和可行性,以便打消企业对增值税筹划是否必要和可行的疑虑,并通过对企业增值税税收筹划方法与实践的分析,对企业进行增值税筹划提供操作性、实质性的指导。通过本文的探讨,将增值税筹划活动引入企业的日常经营活动中,旨在对企业进行合理增值税筹划有一定的理论和实践指导意义。更多还原

【Abstract】 Enterprise it prepares to be within the range of what the law is permitted, to managing investment、managing money matters the things of activity prepare and arrange by tax revenue. The ground to the best of one’s ability make the tax revenue interests of tax. Under the environment of market economy, it strengthen the enterprise obligation to pay tax achieve goal of lightening the burden of tax revenue that develop raise and plan artificially. The effective means of the synthesized competitiveness of the enterprise. As everyone knows, the value-added tax is that our country circulates one of the important categories of taxes. It not only merely occupies in the total amount of the state revenues, but also at enterprise, especially industrial and commercial enterprises turn over tax occupy the very important status too. So, value-added tax planning is extremely urgent. Though our country prepares the research of the method to the value-added tax relatively more at present, are mostly all to proceed from detail. The less likely to have preparing to enterprise whole. To pay value-added tax is one of the enterprise’s duty, but pay tax is not just pay more. How to know the relation of the two things and adjoin the duty tax with lawful tax and realize the aimed financial goal is the problem the every enterprise faces in the market economy, it also the thing that the thesis researched.The thesis firstly introduces the name of tax planning as well as the history of it in our country, then analyzes the theory basis and importance as well as feasibility. Though the analyze on the tax planning’s method and example, it can offer a guidance on the value-added tax’s planning. To guide tax planning in the daily activity of enterprise, it can be helpful to the enterprise not only on the theory but also on the practical.更多还原