摘要

隨著當(dāng)今市場(chǎng)經(jīng)濟(jì)的快速發(fā)展，國(guó)內(nèi)外市場(chǎng)的競(jìng)爭(zhēng)也日益激烈，因此在這種環(huán)境下企業(yè)必須更多的占領(lǐng)市場(chǎng)份額，做大做強(qiáng)，才能維系自身的競(jìng)爭(zhēng)力。減輕企業(yè)的稅收負(fù)擔(dān)成為提高企業(yè)競(jìng)爭(zhēng)力的一個(gè)重要手段，如何在國(guó)家法律允許的范圍內(nèi)合理的籌劃企業(yè)的各種稅金，使企業(yè)的稅負(fù)能夠最大限度的減輕，已經(jīng)成為目前企業(yè)面臨的關(guān)鍵問(wèn)題之一，這便產(chǎn)生了企業(yè)如何籌劃納稅問(wèn)題。
本文主要針對(duì)xx油脂有限公司在納稅籌劃方面存在的問(wèn)題，結(jié)合企業(yè)的實(shí)際情況，從增值稅和企業(yè)所得稅兩大具體稅種的角度出發(fā)，找出適合本企業(yè)進(jìn)行納稅籌劃的辦法，以實(shí)現(xiàn)企業(yè)的利益最大化為目標(biāo)，爭(zhēng)取最大限度的為企業(yè)節(jié)約稅收。

關(guān)鍵詞：納稅籌劃 增值稅 企業(yè)所得稅

Abstract
With today's rapid development of market economy, domestic and international market competition is increasingly fierce, so in this environment must occupy more market share, bigger and stronger in order to maintain their competitiveness. Lighten the tax burden to improve the competitiveness of enterprises has become an important means of how to the extent permitted by national law within a reasonable range of tax planning for enterprises so that enterprises can maximize the tax reduction has become the key enterprises are facing the current One of the problems, which have given rise to the question of how tax planning.
This paper target Wan he yuan Oil corporation in tax planning problems in the light of the actual situation of enterprises, value-added tax and enterprise income tax from the two specific types of point of view, to identify suitable for the enterprise approach to tax planning in order to achieve business the objective of maximizing the benefits, for maximum tax savings for the enterprise.

Key words ：Tax Planning Value-added tax Corporate income tax


目 錄
摘 要 Ⅰ
ABSTRACT Ⅱ
第1章 緒論 1
1.1研究背景 1
1.2國(guó)內(nèi)外研究現(xiàn)狀 1
1.2.1國(guó)外研究現(xiàn)狀 1
1.2.2國(guó)內(nèi)研究現(xiàn)狀 1
1.3研究目的與意義 2
1.3.1研究目的 2
1.3.2研究意義 3
第2章 納稅籌劃的理論概述 4
2.1納稅籌劃的含義 4
2.2納稅籌劃的特點(diǎn) 4
2.3納稅籌劃所遵循的原則 6
2.4納稅籌劃的前提 7
第3章 企業(yè)稅種的納稅籌劃 17
3.1企業(yè)增值稅的納稅籌劃 17
3.1.1關(guān)于增值稅的基本理論 17
3.1.2企業(yè)增值稅納稅籌劃的分析 17
第4章 xx油脂有限公司納稅籌劃分析 17
4.1xx油脂有限公司簡(jiǎn)介 17
4.2xx油脂有限公司在納稅籌劃方面存在的為問(wèn)題 17
4.2.1管理者意識(shí)淡薄 17
4.2.2企業(yè)所得稅的納稅籌劃分析 17
4.2.2企業(yè)的財(cái)務(wù)人員不具備相應(yīng)的能力 17
4.2.3企業(yè)對(duì)于每項(xiàng)業(yè)務(wù)沒(méi)有進(jìn)行合理的安排 17
4.2.4沒(méi)有選擇恰當(dāng)?shù)臅r(shí)間 17
4.2.5沒(méi)有選擇恰當(dāng)?shù)姆椒?17
4.2.6沒(méi)有充分運(yùn)用稅收優(yōu)惠政策 17
4.3xx油脂有限公司實(shí)行納稅籌劃的方法 17
4.3.1對(duì)于增值稅的籌劃 17
4.3.2對(duì)于所得稅的籌劃 17
結(jié)束語(yǔ) 17
致謝 17
參考文獻(xiàn) 17
附錄1 1
附錄2 2