畢業(yè)論文，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，22000字左右。介紹：
摘要
隨著加入世界貿(mào)易組織，我國的經(jīng)濟(jì)將更加開放，企業(yè)間的競爭將更加激烈，競爭的領(lǐng)域和方式也日益呈現(xiàn)多元化。擁有一支高素質(zhì)的員工隊伍，尤其是擁有高水平的經(jīng)營管理隊伍，已經(jīng)成為企業(yè)決勝市場的關(guān)鍵。所以從戰(zhàn)略的高度認(rèn)識我國企業(yè)經(jīng)營管理人才隊伍的建設(shè)，進(jìn)一步注重人才培訓(xùn)，把企業(yè)變成一個學(xué)習(xí)型組織，已經(jīng)成為我國經(jīng)濟(jì)管理部門和企業(yè)界亟待解決的問題。
市場經(jīng)濟(jì)是法制經(jīng)濟(jì)，法制精神的精髓之一是“義務(wù)與權(quán)利對等”：沒有無義務(wù)的權(quán)利，也沒有無權(quán)利的義務(wù)。納稅人作為納稅義務(wù)的承擔(dān)主體，也應(yīng)享有相應(yīng)權(quán)利，其中合法的“節(jié)稅”就是權(quán)利之一。隨著稅法的逐步健全以及稅收征收管理的加強(qiáng)，企業(yè)越來越感覺到稅款的繳納在整個資金運作中的重要性；個人收入水平的提高，也使人們感到稅法離自己的個人生活是如此之近；特別是我國成為WTO的正式成員國，資金、技術(shù)、人員在這個邊界日益消逝的全球市場上會加快流動，這一切都使得了解稅法、掌握國內(nèi)和跨國的納稅籌劃技術(shù)成為漸趨強(qiáng)烈的需求。
關(guān)鍵詞：合法節(jié)稅 籌劃空間 運作技術(shù)
Abstract
With the accession to the World Trade Organization, China’s economy will be more open competition among enterprises will be more intense competition in the field and methods are also increasingly present diversity. Have a high-quality staff, especially those with high-level management team, has become the key to determining success the market.So from a strategic understanding of business management talent in China’s construction and further focus on personnel training, the enterprise into a learning organization has become China’s economic management and business problems to be solved.
Market economy is the legal economy, the essence of the spirit of one of the legal system is “reciprocal obligations and rights”. There was no obligation, no rights and no obligations. Taxpayer as the taxpayer’s commitment to the principal, should also enjoy the corresponding rights, including legal “tax savings” is the right one. With the tax law gradually improve and strengthen administration of tax collection, tax payment enterprise increasingly felt throughout the capital importance of the operation; personal income levels increase, it makes people feel from their own personal life tax is so close; inparticular, China became a full member of WTO moral, financial, technical, personnel in the border for the global market will accelerate the flow, all this makes the understanding of tax laws, master of domestic and cross-border tax planning techniques into becoming strong demand.
Key words: legitimate tax saving planning space the operation of technology

目錄
摘要 I
Abstract II
第1章 企業(yè)概況 1
第2章 企業(yè)稅收籌劃的空間分析 2
2.1企業(yè)所得稅收籌劃的空間分析 2
2.1.1企業(yè)所得稅計稅稅收籌劃空間分析 2
2.1.2企業(yè)所得稅給予納稅人執(zhí)業(yè)判斷權(quán)力形成的籌劃空間分析 3
2.1.3企業(yè)所得稅的稅收優(yōu)惠形成的稅收籌劃空間分析 4
2.2企業(yè)增值稅稅收籌劃的空間分析 4
2.2.1增值稅實行價外稅形成的稅收籌劃空間分析 4
2.2.2增值稅實行扣稅制形成的稅收籌劃空間分析 5
2.2.3增值稅給予納稅人選擇權(quán)利形成的稅收籌劃空間分析 5
2.2.4運費的合理籌劃空間分析 6
2.2.5增值稅的稅收優(yōu)惠政策形成的稅收籌劃空間分析 6
2.2.6與地方政府“博弈”形成的稅收籌劃空間分析 7
2.3營業(yè)稅稅收籌劃的空間分析 7
第3章 稅收籌劃制度設(shè)計 9
3.1所得稅稅收籌劃制度設(shè)計 9
3.1.1所得稅收入確認(rèn)環(huán)節(jié)籌劃 9
3.1.2所得稅費用確認(rèn)環(huán)節(jié)籌劃 9
3.1.3優(yōu)惠條件的利用 11
3.2企業(yè)增值稅籌劃制度設(shè)計 11
3.2.1材料購進(jìn)環(huán)節(jié)籌劃制度設(shè)計 11
3.2.2生產(chǎn)經(jīng)營環(huán)節(jié)籌劃制度設(shè)計 13
3.2.3銷售環(huán)節(jié)籌劃制度設(shè)計 13
3.3企業(yè)營業(yè)稅籌劃制度設(shè)計 15
3.3.1轉(zhuǎn)讓無形資產(chǎn)和銷售不動產(chǎn)的籌劃 15
3.3.2利用稅收優(yōu)惠的籌劃 16
第4章 xx科技有限公司稅收籌劃制度 17
結(jié)論 20
致謝 21
參考文獻(xiàn) 22