摘要: 納稅籌劃作為企業(yè)減少資金支出和增加資金積累的一種手段，逐漸被企業(yè)所認識。但是，受傳統(tǒng)思想觀念影響，東北老工業(yè)基地企業(yè)對納稅籌劃工作并沒有得到普遍重視，很多處于生產(chǎn)運營狀態(tài)的工業(yè)企業(yè)對其涉稅經(jīng)濟活動和事項都缺乏必要的納稅籌劃，甚至還大量地存在企業(yè)涉稅核算不能達到納稅籌劃“保底線”要求，從而造成多納稅的現(xiàn)象，給企業(yè)造成很多難以挽回的經(jīng)濟損失。目前處于全面振興期的東北老工業(yè)基地企業(yè)，其發(fā)展過程中仍普遍存在資本實力薄弱， 資金積累嚴重匱乏，發(fā)展后勁不足，嚴重影響著企業(yè)的核心競爭能力。如何利用納稅籌劃為企業(yè)創(chuàng)造經(jīng)濟利益，增加企業(yè)資金積累，增強企業(yè)發(fā)展后勁，對于東北老工業(yè)基地工業(yè)企業(yè)振興具有重要的現(xiàn)實意義；老工業(yè)基地工業(yè)企業(yè)享有的稅收政策資源和擁有的社會資源都篅@渥悖弒縛鼓傷俺锘目尚行?。全文议唫筹划基础赖Z酆湍傷俺锘導(dǎo)僮骷際跤τ夢芯恐饗擼饕致垡詘x電碳廠為代表的東北老工業(yè)基地企業(yè)為什么應(yīng)開展納稅籌劃、由誰執(zhí)行納稅籌劃的方案設(shè)計和實施操作、應(yīng)在什么時間開展納稅籌劃等基礎(chǔ)理論，并系統(tǒng)分析研究了xx電碳廠應(yīng)如何結(jié)合國家和地方的稅收政策開展納稅籌劃，制定和落實適合企業(yè)的納稅籌劃方案等實踐操作技術(shù)。


關(guān)鍵詞： xx電碳廠 東北老工業(yè)基地 納稅籌劃 納稅籌劃目標



Abstract:


Tax Planning is a means of reducing capital expenditures and increasing capital accumulation for companies and is gradually recognized by enterprises，But in the Northeast old Industrial base，Tax planning has not been universal attention.Many Enterprise pay more tax because being lack of planning to tax-related economic activities and businesses and even not to achieve “protecting bottom line”.At present Northeast China old industrial base is in a period of revitalization, lack of fund gravely and weak in capital is seriously affecting enterprise's core competitive ability. How makes use of Tax planning to increase the accumulation of a fund has important practical or immediate significance for vitalizing the Northeast old Industrial base.The paper main discuss how to carry out Tax Planning by making use of the country and the local tax policy and working out a suitable scheme.Enterprise in the Northeast old Industrial base have the feasibility to carry out Tax Planning because enjoying the tax policy resources and the social resources.The full text main content is basic theory of Tax Planning and application of practice operation technology，and discusses basic theory of why carry out Tax Planning、who design and implementate programme of Tax Planning and when carry out Tax Planning in the Harbin carbon factory ； The text also analysis systematically practice operation technologies about how carry out Tax Planning to make use of the national and the local policy and design and realizate programme of Tax Planning.

Keywords: Harbin carbon factory ; the Northeast old Industrial base；Tax Planning；target of Tax Planning