摘要

隨著我國加入WTO和市場經(jīng)濟的發(fā)展,中國經(jīng)濟市場進一步開放,企業(yè)面臨著更加復雜多變的市場環(huán)境,成為獨立自主、自負盈虧的市場經(jīng)營主體,企業(yè)的競爭越來越激烈。因此,如何提高企業(yè)的市場競爭能力和獲利能力,實現(xiàn)現(xiàn)代企業(yè)的財務管理目標:即價值最大化,成為企業(yè)首要考慮的問題。
納稅籌劃是納稅人依據(jù)所涉及的現(xiàn)行稅法,遵循稅收國際貫例,在不違法的前提下,對企業(yè)涉稅事項進行的通過減輕稅負、旨在實現(xiàn)企業(yè)稅后收益最大化的謀劃、對策與安排的理財活動。隨著我國市場經(jīng)濟的不斷發(fā)展,稅收制度的進一步完善和稅收法制進程的加快,稅收籌劃將成為納稅人維護自身合法權(quán)益的手段,成為企業(yè)理財和經(jīng)營活動中不可或缺的部分。
本文說明了稅收籌劃的目的、意義及基礎(chǔ)理論。論述了稅收籌劃的涵義和特征，闡述了國內(nèi)外稅收籌劃的發(fā)展狀況，介紹了稅收籌劃的方法并提出了企業(yè)稅收籌劃的基本思路。最后結(jié)合黑龍江省七臺河xx選煤廠的實例情況，對其進行分析，找出企業(yè)在稅收籌劃中存在的問題，并根據(jù)企業(yè)相應的問題設(shè)計了相應的稅收籌劃方案，以期待對提高企業(yè)的業(yè)績有所幫助。

關(guān)鍵詞 稅收籌劃 煤炭企業(yè) 市場經(jīng)濟

Abstract
The economy market of China will further open up by the time of its accession to the WTO and the development of market economy, Enterprises are facing a more complex and ever-changing market environment and becoming a main independent and self-financing market operators the competition of this market has became increasingly fierce .So ,how to boost competitiveness and profitability of the enterprises and achieve financial management objectives and profitability of the enterprises and achieve financial management objectives of a modern enterprise become the primary issues .The objective is Maximize value.
TaxPaying Planning refers to the Practice of the tax payers, financing Planning, counter measure and arrangement to involved tax Proceedings via reducing the tax burden according to the actual taxation system aiming at achieving the maximum income after the tax .It is on going on the promise of legality and following the international revenue usual practice. Along with the development of the Chinese market Economy System ,the improvement of the tax regulations and the optimization of the tax systems ,tax paying planning will be a measure for the tax payers to maintain their legal rights and interests and be the indispensable part of the enterprise financing and management.
The dissertation expounds the purpose, meaning, correlative basic theory of tax planning and tax planning’s definitions, characteristics and expatiates tax planning’s development at home and abroad. In succession, it introduces methods of tax planning and provides the basic thoughts of how to make tax planning for corporations. At last, as HeiLongJiang TaoShan Coal Mine for example, to analysis companies in tax planning in the existing problems, and in accordance with the corresponding issue of corporation design the corresponding tax planning programme to look forward to enhancing the enterprises Performance help.

Key words tax planning；coal corporations；marketing bussiness


目錄
1．緒論
1.1選題背景介紹
1.2國內(nèi)外研究現(xiàn)狀
1.2.1國外研究現(xiàn)狀
1.2.2國內(nèi)研究現(xiàn)狀
1.3稅收籌劃的目的與意義
1.3.1 稅收籌劃的目的
1.3.2 稅收籌劃的意義
2．稅收籌劃基本理論
2.1 稅收籌劃概述
2.1.1稅收籌劃的概念
2.1.2稅收籌劃與偷稅漏稅的區(qū)別
2.1.3稅收籌劃內(nèi)容
2.1.4稅收籌劃原則
2.2稅收籌劃的方法
2.3 煤炭企業(yè)稅收籌劃
2.3.1我國煤炭企業(yè)稅制簡述
2.3.2煤炭企業(yè)增值稅征收現(xiàn)狀
3.3.3其他稅費存在的問題
3．七臺河市xx選煤有限責任公司稅收籌劃分析
3.1七臺河市xx選煤有限責任公司基本概況
3.2七臺河市xx選煤有限責任公司稅收籌劃概況
4．七臺河市xx選煤有限責任公司稅收籌劃的方案設(shè)計
4.1增值稅與營業(yè)稅的籌劃
4.2利用稅收優(yōu)惠進行的稅收籌劃
4.3企業(yè)所得稅的籌劃
4.4資源稅的籌劃資源稅
5．xx選煤在稅收籌劃中應注意的問題
5.1籌資過程中稅收籌劃的不足
5.2投資過程中稅收籌劃的不足
5.3經(jīng)營過程中稅收籌劃的不足
6.2.1 必須及時了解稅收法律、法規(guī)進行稅收籌劃
6.2.2 從總體上系統(tǒng)地對xx選煤進行思考
6.2.3 對xx選煤的稅收籌劃要依于財務決策而定
6.2.4稅收籌劃時應該考慮貨幣的時間價值
6.2.5稅收籌劃應在納稅義務發(fā)生之前進行
7.總結(jié)
參考文獻
致謝
后記