图书分类号：密 级：毕业论文广源铜带股份 XX 企业所得税税务筹划方案设计THE TAX PLANNING OF ENTERPRISE INETAX OFHEZE GUANGYUANCOPPERSTRIP CO.,LTD学生 XX班级学号学院名称专业名称指导老师年月日摘要在社会主义市场经济条件下，我国在税务筹划方面的讨论得到蓬勃进展，但与西方相比，我国税务筹划起步较晚，不够成熟和完善。税务筹划作为一种理财活动，为企业节约不必要的成本支出，有助于提高企业的竞争力，已被国宽阔纳税人接受并在实践中得以运用。它是企业财务管理的有机组成部分，贯穿于纳税人从战略管理到日常生产经营的方方面面，是一项庞大而系统的工程。本论文采纳理论与实践相结合的方式，阐述了有关税务筹划的基本理论，总结了税务筹划的基本技术，分析广源铜带股份 XX 的生产经营和财务状况，找出税务筹划空间，通过对不同方案的比较，找出最优方案，实现公司利益最大化。另外，企业在进行税务筹划的同时，不能忽视风险的存在，要实行一些必要的措施减少风险发生。关键词 企业所得税；税务筹划；税收优惠AbstractMany studies abouttax planning research have been made maturely in the foreign country, however, it is a new field in our country. At present, under the condition of socialist market economy, our country in the tax planning research has been booming. Tax planninghas been accepted among the domestic taxpayers and used in practice. As a financial activity, it saves unnecessary costs for enterprises and improves the petitiveness of enterprises. It is an organic part of financial management and a huge system engineering, through which the taxpayer from strategic management to daily production and management aspects. This paper adopts the way of bining theory and practice, expounds the basic theory of tax planning, summarizes the main technologies of tax planning, analysis of Heze Guangyuan copper Strip Co.,Ltd production and business operation and financial status, find out the tax planning. Through the parison of different schemes, we want to find the best...
