【作者】 刘俊；

【导师】 夏云峰；

【作者基本信息】 湘潭大学 ， 工商管理， 2009， 硕士

【摘要】 在市场经济中,企业间的竞争日益激烈,如何减轻税负,提高竞争力,已成为企业管理的一项重要内容。我国税收筹划从国外引入时间短,在20世纪90年代才‘得到长足发展。随着经济的发展,法治的完善,税收筹划思想越来越被人们所接受和追捧,税收筹划的理论研究和实务操作水平,也得到了较大的提高。我国实行市场经济以来,铁路企业走向市场经济的步子较慢,税收筹划意识较差。近几年来,随着铁路企业逐步走向市场,特别是多元经济的发展壮大,税收筹划已越来越受到管理层的重视。本文论证了税收筹划的目的、意义及相关理论。分析了税收筹划的含义和特征,介绍了国内外税收筹划的发展状况,论证了税收筹划的基本原则、方法和理论依据。通过对怀化铁路企业的实地调查,结合其涉税情况,对纳税人身份、经济业务形式、各纳税环节的仔细分析,提出针对性的筹划措施,取得了良好的经济效益。更多还原

【Abstract】 In the economic market, as the competitiveness among enterprises increasingly strong, how to reduce the tax burden and improve competitiveness are the important contents of enterprise management.It is a short time for tax planning was introduced to China from abroad, at 1990s’,it developed by leaps and bounds. With the development of economy and the improvement of the law, tax planning idea was accepted and sought after, the theoretical study and practical operation of the tax planning have also been enhanced.The railway enterprises are lack of the awareness of tax planning before entering the economic market. With the development of multi-dimensional economy, tax planning was highly valved by management.This article explains the purpose, theoretical significance, related theories definitions, characteristics of tax planning and elaborates tax planning development at home and abroad. In succession, it introduces methods and provides the basic priciples of tax planning.Through the field survey on Huaihua railway enterprises, combining with its tax-related cases, this article analyzes the identity of the taxpayer, economic forms of business and the tax aspects in detail It also puts forward some specific measures to achieve good economic returns.更多还原