新企业所得税下纳税筹划及风险研究毕业论文.doc

毕业论文 （2010届） 新企业所得税下纳税筹划及风险研究 摘 要 新《企业所得税法》的实施使税法体系得到了进一步的完善，为企业创造了更加公平的竞争环境，但同时也为企业带来了新的涉税风险。纳税筹划是每个企业应享有的合法的权利，通过对纳税筹划可以减轻企业税负，降低企业成本，有利于企业实现实际利润最大化，如今已越来越受到企业的重视。民营企业在新的企业所得税体制下，应该更加积极主动的行动起来，利用一切方式方法尽量做到依法纳税与合理避税相统一，使企业资源得到更优的配置。 本文首先介绍了纳税筹划的理论知识，概述了纳税筹划的特点以及与偷税、漏税、避税的区别和联系，对纳税筹划风险的产生及原因也进行了分析。再对新《企业所得税法》进行了解读，归纳其主要特征，通过对部分民营企业所得税纳税筹划现状的分析，分析导致此现状的原因和存在的风险，探究民营企业在新税法下所得税筹划的新途径和防范筹划风险的措施。 关键词：Abstract New Enterprise Income Tax Law to tax system has been further improved for enterprises to create a more level playing field, but also to bring new tax-related business risks. Tax planning is every business should have the legal right, through tax planning can reduce the corporate tax burden, reduce business costs, will help the enterprises to achieve real profit maximization, and now more and more importance in enterprises. Private enterprises in the new enterprise income tax system, should be more pro-active action, using all ways as far as possible the unity of law, paying taxes and reasonable tax avoidance, to enable enterprises to better allocation of resources. This paper introduces the theory of tax planning, tax planning overview of the characteristics as well as tax evasion, tax avoidance distinction and connection, the risk of production and tax planning reasons were analyzed. Then the new Enterprise Income Tax Law had a reading of the main characteristics summarized by private enterprise on the part of the status quo of income tax planning, analysis of the reasons causing this situation and risks, to explore private enterprises in tax planning under the new tax law Planning for new approaches and risk prevention measures. 朗读 显示对应的拉丁字符的拼音 ? 字典 Keywords:Corporate income tax; Tax planning; Tax-related risks; Financial planning methods 目 录 1 纳税筹划及其风险的理论概述 1 1.1 纳税筹划的含义和特征 1 1.1.1 纳税筹划的含义 1 1.1.2 纳税筹划的特征 2 1.2 纳税筹划的主要形式及目标分析 4 1.3 纳税筹划风险的含义和分类 5 2 新企业所得税法实施给企业带来筹划新契机与筹划风险 7 2.1 新企业所得税法特点 7 2.2 新企业所得税法实施给企业带来筹划新契机 8 2.3 新企业所得税法实施给企业带来筹划新风险 9 3民营企业所得税纳税筹划现状及风