关于修正药业股份有限公司长春公司税收筹划实施情况的调查分析.docVIP

吉 林 工 商 学 院 毕 业 论 文 题目名称： 院 系： 专 业： 学生姓名： 学 号： 指导教师： 2014 年 月 日  毕业论文原创性声明 本人郑重声明：所呈交毕业论文，是本人在指导教师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。 论文作者签名： 年 月 日 摘 要： 关键词： Pharmaceutical Co., Ltd., Changchun Branch amend the implementation of tax planning survey Abstract: Along with our country reform and perfection of tax system of enterprise has been pushed the tax under the restriction of competition in the market environment. If there is no good tax planning, an enterprise cannot effectively arrange tax matters, let alone effective financial management. As the main body of tax enterprise, the correct understanding of tax planning and reasonable utilization, the current is an urgent need to solve and research important topic. Correction pharmaceutical co., LTD. Changchun branch the purpose of this paper is to research on the formulation and implementation of tax planning decision-making important significance, through the arrangement of the scientific and reasonable management, investment, and financing activities, and a series of way to achieve the goal of enterprise value maximization. Starting from the connotation of tax planning, according to the restrictive factors of tax planning and risk control perspective, and put forward the enterprise in all aspects of tax planning aspects should be paid attention to, from the aspects such as environment, set and control to illustrate how to use tax planning. Keywords:Correction Pharmaceutical; tax planning; policy ??  目 录 一.税收筹划的概念及特点 1 (一)税收筹划的概念 1 （二）税收筹划的特点 1 （三）税收筹划与相关概念的区别 2 二.目前我国税收筹划现状 2 （一）我国企业税收筹划现状 2 （二）我国企业税收筹划现状的原因分析 3 （三）对我国企业税收筹划发展对策的探讨 4 三．修正药业有限责任公司长春分公司税收筹划存在的问题 5 （一）存在不利于企业税收筹划发展的税收环境 5 （二）修正药业以“税负轻”作为企业税收筹划的目标不科学 5 （