企業(yè)合理避稅的分析畢業(yè)論文
 
摘   要
 
加入WTO以后，中國經(jīng)濟(jì)融入國際經(jīng)濟(jì)一體化的進(jìn)程也逐漸加快，中國企業(yè)將面臨來自全世界企業(yè)的挑戰(zhàn)，如何在激烈的市場競爭中站穩(wěn)腳跟，更上一層樓？合理避稅，成為了中國企業(yè)所要考慮的重要措施之一?，F(xiàn)代的合理避稅，經(jīng)過了長時間的發(fā)展，已經(jīng)形成了自身獨(dú)有的特點(diǎn)，在企業(yè)的發(fā)展過程中，發(fā)揮了不可替代的作用，中國的企業(yè)應(yīng)不斷加強(qiáng)對稅法的學(xué)習(xí)，增強(qiáng)對企業(yè)合理避稅的認(rèn)識，并在實(shí)踐中加以運(yùn)用，使企業(yè)獲得更大的發(fā)展。¬稅收對每個企業(yè)來說都是一項(xiàng)很大的開支，它不僅涉及企業(yè)的利潤，而且還和股東的利益有著密切的聯(lián)系，在市場經(jīng)濟(jì)的背景下，企業(yè)受追求經(jīng)濟(jì)利益最大化原則的驅(qū)動，通過合理避稅的的方法減輕稅收負(fù)擔(dān)，在最大程度上減輕本企業(yè)的稅負(fù)負(fù)擔(dān)，已成為當(dāng)前企業(yè)所關(guān)心的頭等大事之一。
關(guān)鍵詞    避稅  稅收  納稅人  稅法  企業(yè) 

A REASONABLE ANALYSIS OF
CORPORATE TAX AVOIDANCE

ABSTRACT

After the accession to WTO, China's economic integration into the international economic integration process has gradually accelerated, Chinese enterprises will face the challenge of businesses from around the world, how in the fierce market competition, a firm foothold, a higher level? Legitimate tax avoidance has become the Chinese enterprises to be considered important measures. Modern reasonable tax avoidance, after a long period of development, has formed its own unique characteristics in the process of development of enterprises has played an irreplaceable role in China's enterprises should continue to strengthen the tax laws of learning, enhance the enterprise a reasonable understanding of tax avoidance, and to apply it in practice to enable enterprises to achieve greater development. ¬ Tax for each enterprises is a major expenditure, it involves not only corporate profits and shareholder interests, but also closely linked, in the context of a market economy, enterprises are governed by the principles of the pursuit of maximum economic benefits The drive, through reasonable tax avoidance methods to reduce the tax burden to the maximum extent to reduce the corporate tax burden has become a top priority for enterprises concerned with one. 

KEY WORDS ：Corporate； tax； avoidance； tax ；taxpayers；
 
 
目   錄

中文摘要……………………………………………………………Ⅰ
英文摘要……………………………………………………………Ⅱ
1．避稅的產(chǎn)生¬………………………………………………………1
1.1 企業(yè)合理避稅與偷稅的區(qū)別…………………………………1
1.2 合理避稅與稅務(wù)會計的聯(lián)系…………………………………1
2．現(xiàn)代避稅產(chǎn)生的原因¬……………………………………………2
2.1 合理避稅產(chǎn)生的主觀原因……………………………………2
2.2 合理避稅產(chǎn)生的客觀原因……………………………………4
3. 合理避稅的特征¬…………………………………………………4 
  3.1 營業(yè)稅合理避稅的具體方案和具體案例分析………………4
  3.2 企業(yè)稅務(wù)會計對營業(yè)稅的反應(yīng)………………………………4
4. 合理避稅與偷稅的區(qū)別¬…………………………………………5
4.1 合理避稅產(chǎn)生的最直接效應(yīng)是納稅人減輕稅收負(fù)擔(dān)………5
4.2 合理避稅產(chǎn)生的第二個效應(yīng)不僅不會減少國家稅收總量…5
4.3 合理避稅有助于抑制偷稅漏稅行為…………………………5
5．合理避稅的主要方式……………………………………………5
6．合理避稅的重要意義……………………………………………7
6.1  企業(yè)合理避稅為企業(yè)減輕了很大的稅負(fù)…………………7
6.2 合理避稅使企業(yè)的領(lǐng)導(dǎo)層更加完善…………………………9
6.3 企業(yè)合理避稅，客觀上促進(jìn)了國家稅收制度的健全和完善?！?0
結(jié)束語…………………………………………………………………12
致謝……………………………………………………………………13
參考文獻(xiàn)………………………………………………………………14