摘要:在社会主义市场经济条件下，我国在税务筹划方面的研究得到蓬勃发展，但与西方国家相比，我国税务筹划起步较晚，不够成熟和完善。税务筹划作为一种理财活动，为企业节约不必要的成本支出，有助于提高企业的竞争力，已被国内广大纳税人接受并在实践中得以运用。它是企业财务管理的有机组成部分，贯穿于纳税人从战略管理到日常生产经营的方方面面，是一项庞大而系统的工程。本论文采用理论与实践相结合的方式，阐述了有关税务筹划的基本理论，总结了税务筹划的基本技术，分析菏泽广源铜带股份有限公司的生产经营和财务状况，找出税务筹划空间，通过对不同方案的比较，找出最优方案，实现公司利益最大化。另外，企业在进行税务筹划的同时，不能忽视风险的存在，要采取一些必要的措施减少风险发生。
关键词 企业所得税；税务筹划；税收优惠
Abstract: Many studies about tax planning research have been made maturely in the foreign country, however, it is a new field in our country. At present, under the condition of socialist market economy, our country in the tax planning research has been booming. Tax planning has been accepted among the domestic taxpayers and used in practice. As a financial activity, it saves unnecessary costs for enterprises and improves the competitiveness of enterprises. It is an organic part of financial management and a huge system engineering, through which the taxpayer from strategic management to daily production and management aspects. This paper adopts the way of combining theory and practice, expounds the basic theory of tax planning, summarizes the main technologies of tax planning, analysis of Heze Guangyuan copper Strip Co.,Ltd production and business operation and financial status, find out the tax planning. Through the comparison of different schemes, we want to find the best scheme, and then to achieve the company value maximization. In addition, at the same time, when carrying out tax planning, we want to advice the enterprise not to ignore the existence of the risk, if necessary, company should take some measures to reduce risk and find out the existing problems of enterprises in tax planning and future direction.
Keywords corporate income tax tax planning tax preference
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