浅析税务筹划论文重点讲义资料

I 摘要税务筹划是企业用足用好税务政策的新课题，是企业理财的一个重要领域。本文就税务筹划的概念、特征、 可能性和效应进行了初步的理论探讨。在市场经济条件下 , 减轻企业税负 , 降低成本费用水平是提高企业竞争力的一个重要手段,如何在国家法律、法规允许范围内合理筹划企业的各种税收, 使企业税负最轻 ,成为目前企业面临的最为关键的问题之一, 这便产生了企业税收筹划问题。本文从企业外部经营管理和内部会计核算管理两个层面, 讨论了企业税收筹划的主要策略和方法 , 并以之探究当前企业税收筹划的现实意义关键词：税务筹划税务负担 管理 税收 筹划 节税 选择II ABSTRACT Tax planning is the enterprise with full and good tax policy a new topic is an important area of corporate finance. In this paper, the concept of tax planning, characteristics, possibilities and effects of a preliminary theoretical discussion. In a market economy conditions, reduce the corporate tax burden, reduce costs is to increase the level of competitiveness of enterprises an important means of how the national laws and regulations to allow businesses within a reasonable variety of tax planning, so that the lightest corporate tax burden has become currently enterprises are facing one of the most critical issues, which have given rise to corporate tax planning issues. This article from outside the enterprise management and internal accounting management at two levels, discussed the main corporate tax planning strategies and methods, and to explore the current corporate tax planning of practical significance Key word: Tax planning tax burden Manage tax planning tax saving optionsIII 目录引言 1 一、税务筹划的概念与特征1. 合法性。 2 2. 超前性。 2 3. 目的性。 2 4. 积极性。 2 5. 综合性。 2 6. 普遍性。 3 二、现代企业实施税务筹划的可能性 3 1. 税务理念的改变为税务筹划排除了思想障碍。 3 2. 税务制度的完善为税务筹划提供了制度保障。 3 3. 我国的税务...