淺析企业纳税筹划.doc

浅析企业纳税筹划 摘要 在西方国家纳税筹划并不是一个新生事物，但在我国由于多方面原因纳税筹划令人们产生诸多遐想。随着纳税筹划在跨国公司和国内企业的普遍应用，纳税筹划这个概念引起了越来越多企业的重视。一些企业利用自己的财务人员或者委托代理机构进行了纳税筹划方面的尝试。然而，由于企业在规模、资金、人员素质、等方面与跨国公司有很大差异，所以国内企业合理的纳税筹划仍是一个难题。本文主要从五个方面来论述：一是：对纳税筹划的一般性问题进行了阐述，二是：对纳税筹划的作用进行论述，解释了纳税筹划的相关概念、纳税筹划的内容和作用，三是：重点论述了纳税筹划的理论基础以及我国纳税筹划的发展现状，并对我国纳税筹划的现状进行了分析：企业纳税筹划意识淡薄、观念陈旧；我国的税务代理制度不健全 ；我国纳税制度不够完善； 以及分析了企业纳税筹划产生上述问题的原因。四是：举例说明企业纳税筹划应考虑的问题，五是：对全文进行了总结。 关键词：企业，纳税，筹划 Analysis of corporate tax planning Abstract The enterprise tax revenue preparation is not newly emerging things, has the very long history in Western country oneself, a knowing card carry on the tax revenue the view, makes the people to have many daydreams to the tax revenue preparation. Along with the tax revenue preparation in the Multinational corporation and the domestic Major industrys universal application, tax revenue preparation this had “the gold content” the concept has brought to more and more Chinese Small and medium-sized enterprise attention. Some small and medium-sized enterprises used own financial talented person or the request tax affairs agent organization started the tax revenue preparation aspect attempt. However, because the small and medium-sized enterprise in aspects and the Multinational corporation and the Major industry and so on scale, fund, personnel quality, financing channel has the very big difference, how aimed at own situation to carry on the reasonable tax revenue preparation was still a difficult problem. This article discusses five ways: First: the general tax planning for the problem described, are two: on the role of tax planning on explaining the relevance of the concept of tax planning, tax planning and the role of content, are three : focuses on the theoretical basis for tax planning and tax planning for the development of our country the status quo, tax planning and the status of our country are analyzed: weak consciousness of corporate tax planning, the con