论企业税收筹划的主要内容和方法.doc

摘要:企业税收筹划是市场经济的必然产物，是企业利益驱使的必然结果。通过税收筹划，企业不仅可以规范自己的生产经营行为，而且可以正确处理企业与国家之间的关系。守法、综合、经济等是企业税收筹划的基本原则，国家税法的保障及国内外既有的企业税收筹划的理论和实践都为我国企业开展税收筹划提供了可行的保证。税收筹划有利于提高纳税人的纳税意识。税收筹划与纳税意识的增强一般具有客观一致性的关系，税收筹划是企业纳税意识提高到一定程度的体现。企业进行税收筹划的初衷的确是为了少缴税或缓缴税，但是企业采取的是必须是合法合理的方式，通过研究税收法律规定，关注税收政策变化，进行纳税方案的优化选择，以尽可能地减轻税收负担，获取最大的税收利益。

关键词：企业税收筹划；筹划方法；筹划切入点

Abstract:Tax Planning is an inevitable product of the market economy, the inevitable result is driven by business interests. Tax planning, companies can not only regulate their production and business activities, and can correctly handle the relationship between enterprises and countries. Abide by the law, economic and other corporate tax planning the basic principles of the protection of buildings of national tax laws and existing domestic and foreign enterprises tax planning theory and practice of China's enterprises to carry out tax planning to provide a viable guarantee. Tax planning to help improve the taxpayers' consciousness of paying taxes. Tax planning and tax enhanced awareness of the general objective of consistency relations, tax planning is the awareness of corporate tax to a certain extent, a manifestation of. Corporate tax planning is the original intention of really paying less tax or holding over of the tax, but the enterprises to adopt a lawful and reasonable manner. By studying the tax laws and regulations. Concerned about the tax policy changes. The tax program optimizing selection, reduce the tax burden as much as possible, to maximize the tax benefits.

Key words： Tax Planning；Tax Planning method；Tax Planning Entry Point

　　　近年来为了实现财政与宏观调控的目的，国家针对不同类型的经济活动、不同的纳税人以及不同的纳税时期，规定了高低不同的税收负担，这也是税收筹划产生的客观动因。可以说，税收筹划是归因于税收制度、提升于税收制度的。因此，了解现行税制是前提，在此基础上才能使税收筹划做到有法可依。一直以来，在企业纳税筹划方面多为单个税种筹划或者是局部经济活动纳税筹划的研究，难以满足企业经营管理的要求。掌握系统方法进行整体纳税筹划，是目前企业热切关注的问题。因此，企业纳税筹划是一个具有实践意义价值的课题。