西安培华学院本科毕业论文2B111420程周云-健兴魔芋食品有限公司增值税纳税筹划空间探析-温航雄-会计师摘要随着中国税收环境的日渐改善，企业税收筹划意识不断提高，理论研究也不断深化。增值税作为我国的第一大税种，长期以来在我国税收收入中占据主要收入，所以对增值税进行合理的规划是有必要的。在查询了大量文献资料的前提下，首先从增值税纳税筹划的概论入手，研究企业税收筹划现状对企业的影响，然后分析企业目前在纳税筹划方面存在的问题。最后并以此对企业在纳税筹划方面提出相应对策。关键词:增值税,纳税筹划,税收1西安培华学院本科毕业论文2B111420程周云-健兴魔芋食品有限公司增值税纳税筹划空间探析-温航雄-会计师SummaryWiththegrowingimprovementofChina’staxenvironment,increasingawarenessofcorporatetaxplanning,theoreticalstudieshavedeepened.AsChina’slargestVATtax,haslongoccupiedthemainincometaxrevenueinthecountry,soVATrationalplanningisnecessary.Inthispaper,slargenumberofdocumentsunderinquirypremise,startingwiththeintroductionofVATtaxplanningtostarttostudytheeffectsofcorporatetaxplanningintermsoftheproblems.Finally,thecorrespondingcountermeasuresenterpriseintermsoftaxplanningKeyword:value-addedtax,taxplanning,tax2西安培华学院本科毕业论文2B111420程周云-健兴魔芋食品有限公司增值税纳税筹划空间探析-温航雄-会计师目录摘要......................................................................................1Summary.................................................................................21概述.................................................................................51.1论文选题的背景.......................................................................................................51.2论文研究的目的及意义...........................................................................................51.3论文研究的主要内容...............................................................................................52增值税纳税筹划的概论.......................................62.1增值税的概念...........................................................................................................62.2纳税筹划的概念及意义...........................................................................................63健兴魔芋食品有限公司经营情况及财务状况...................................................................................................63.1公司基本经营情况...................................................................................................63.2公司的财务状况.......................................................................................................74健兴魔芋食品有限公司纳税筹划现状及存在的问题.................................................................................74.1内部因素..................................................................................................................74.1.1纳税筹划认识不够.......................................................................................74.1.2内部制度不健全...........................................................................................84.1.3纳税筹划人员缺少.......................................................................................84.2外部因素..................................................................................................................84.2.1税收政策的更新及变化...............................................................................84.2.2税务部门执法不规范.......
