摘要

納稅籌劃是為減輕企業(yè)稅收負(fù)擔(dān)，增加稅后利潤而做出的一種戰(zhàn)略性籌劃活動(dòng)，是納稅人的一項(xiàng)基本權(quán)利，是公司財(cái)務(wù)戰(zhàn)略和經(jīng)營決策的重要組成部分。
文中詳細(xì)介紹了納稅籌劃的基本原理及企業(yè)常用的八種稅收籌劃技術(shù)，對(duì)其特點(diǎn)進(jìn)行了簡(jiǎn)要分析，并指出納稅籌劃在實(shí)踐應(yīng)用中應(yīng)注意的風(fēng)險(xiǎn)因素。根據(jù)浙江xx石化機(jī)械有限公司納稅籌劃的現(xiàn)狀，分析了該公司在涉稅管理上存在的問題，從生產(chǎn)經(jīng)營和財(cái)務(wù)管理兩方面，對(duì)浙江xx石化機(jī)械有限公司日常經(jīng)營活動(dòng)中的涉稅事務(wù)進(jìn)行了策劃和安排，以達(dá)到節(jié)稅、延遲納稅、實(shí)現(xiàn)納稅支出最小化和現(xiàn)金流量最大為目的。

關(guān)鍵詞 納稅籌劃 風(fēng)險(xiǎn)因素 生產(chǎn)經(jīng)營

Abstract

Tax planning is to reduce the corporate tax burden, increase after-tax profits made by a strategic planning activities is a basic right of taxpayers, is the company's financial and operational decision-making strategy an important part.
Paper introduces the basic principles of tax planning and corporate eight common tax planning technique,and noted that the risk factors.The paper takes Zhejiang Zhenxing Petrochemical Machinery CO.,LTD.as the case,researching its existing question and the improvement strategy about tax planning.Through qualitative and quantitative analysis,this paper conducted a comprehensive planning in production and management, financial management.Find the existing problems and deficiencies of the original proposal. Then Zhejiang Zhenxing Petrochemical Machinery CO.,LTD.improve the economic efficiency of enterprises and enhance their competitiveness by tax planning.

Keyword tax planning risk factors production and management