目錄
摘要

第1章．緒論
1.1研究背景
1.1.1納稅籌劃產(chǎn)生的原因
1.1.2納稅籌劃的發(fā)展?fàn)顩r
1.2研究目的及意義
1.2.1研究目的
1.2.2研究意義
1.2.3研究方法
1.3研究現(xiàn)狀
1.3.1國際納稅籌劃的理論研究
1.3.2國內(nèi)納稅籌劃的理論研究
第2章．納稅籌劃理論基礎(chǔ)
2.1納稅籌劃的定義
2.2納稅籌劃的特點(diǎn)
2.3納稅籌劃的必要性
2.4納稅籌劃與避稅、偷稅的區(qū)別
2.4.1納稅籌劃與避稅
2.4.2納稅籌劃與偷稅
第3章．xx公司在納稅籌劃現(xiàn)狀及問題
3.1企業(yè)概況
3.2納稅籌劃工作的現(xiàn)狀
3.3納稅籌劃工作存在的問題
3.3.1納稅籌劃的問題
3.3.2納稅籌劃的改進(jìn)措施
第4章 對(duì)沈陽市xx有限公司納稅籌劃幾點(diǎn)建議
4.1對(duì)增值稅納稅籌劃的建議
4.1.1增值稅的基本會(huì)計(jì)處理
4.1.2增值稅的納稅籌劃分析
　 4.2對(duì)所得稅納稅籌劃的建議
4.2.1企業(yè)所得稅的納稅籌劃
4.2.2個(gè)人所得稅的納稅籌劃
4.3對(duì)營業(yè)稅的納稅籌劃的建議
4.3.1兼營銷售和混合銷售的營業(yè)稅避稅籌劃
4.3.2.以無形資產(chǎn)或不動(dòng)產(chǎn)投資入股的納稅籌劃
結(jié)束語
致謝
參考文獻(xiàn)
附錄1
附錄2



摘要
隨著世界經(jīng)濟(jì)一體化的形成，全球競(jìng)爭(zhēng)日益激烈，特別是在我國加入WTO后，狀況顯得尤為顯著，我們的企業(yè)要想在這樣的環(huán)境中生存，必須擁有自己獨(dú)特的競(jìng)爭(zhēng)優(yōu)勢(shì)，而競(jìng)爭(zhēng)優(yōu)勢(shì)的形成主要靠降低成本和細(xì)分市場(chǎng)來獲得，各種稅金作為企業(yè)成本費(fèi)用的一項(xiàng)主要來源，對(duì)企業(yè)的會(huì)計(jì)收益和企業(yè)目標(biāo)的實(shí)現(xiàn)，有著重要的影響。與此同時(shí)，當(dāng)前世界各國在經(jīng)濟(jì)發(fā)展上存有不同的政策傾向性，以及在不同地區(qū)和不同行業(yè)之間存在很大的稅收政策差異性，這些都為納稅籌劃提供了廣闊的空間和條件。
本文通過對(duì)沈陽市xx有限公司納稅籌劃現(xiàn)狀的分析，相關(guān)資料的分析與查閱，采用大量的定量研究與定性研究，從而達(dá)到完整的理論與現(xiàn)實(shí)相結(jié)合效果。分析了我國現(xiàn)行企業(yè)納稅籌劃存在的問題，并積極探索財(cái)稅平衡一些可行性方案。

關(guān)鍵詞 工業(yè)企業(yè) 納稅籌劃 納稅籌劃現(xiàn)狀 各稅種納稅籌劃




Abstract
The tax payment preparation (Tax Planning), after refers to the taxpayer in order to realize the tax the income maximization, in does not violate the tax law under the premise, uses preferential policy or tax law imperfect place which the tax law entrusts with, through to own management, the investment, manages finances with the assignment and so on each economic activity carries on the science, the reasonable beforehand plan and the arrangement, reduces the tax burden as far as possible, finally and brings the economic interest for the taxpayer one economical management. Along with market economy day after day mature and each legal laws and regulations daily consummation, pays taxes legally by Our country Majority Enterprises was known gradually and takes.In order to in the scope which the tax law stipulated using the tax policy achieved fully saves the tax revenue cost goal; The realization enterprise value maximization, strengthens the market competitive power, the enterprise carries on the tax payment preparation the demand to be more and more intense.The enterprise income tax took the proportion which in our country tax revenue system important categories of taxes, in which the enterprise turns in the tax revenue occupy very to be also big, thus carries on the preparation to it regarding enterprise watershed. This article introduced the overseas domestic tax payment preparation development history and the present situation, analyze Our country Enterprise the erroneous zone and the question which exists in the tax payment preparation aspect, and take new "People's Republic of China Enterprise Obtained Tax law" as the foundation, through enumerates the example, from the festival tax (Tax Saving), how avoids taxes two aspects to discuss carries on the preparation to the commercial department income tax.