会计专业毕业论文浅谈企业的合理避税

《会计专业毕业论文浅谈企业的合理避税》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、盐城师范学院毕业设计2012－2013学年度　　商　　　学院　　会计　　　专业班级08（30）学号08417918　　　　　课题名称　浅谈企业的合理避税　　　　　　学生姓名　　　　　　　　　　　　指导教师　　　　　　　　　　　　　　　2012年2月21日浅谈企业的合理避税摘要步入二十一世纪，经济的快速发展，给企业带来了更多机会，企业涉税事项也越来越多，更多企业开始关注税务以及合理避税方面的事项。本文从合理避税的定义、意义和特征出发，详细的描述了增值税、营业税和所得税的税收筹划的方法，分析了合理避税存在的问题，探讨了针对这

2、些问题应有的对策。关键字税收筹划增值税营业税AbstractEnteredthetwenty-firstcentury,therapideconomicdevelopment,theenterprisehasbroughtmoreopportunities,moreandmorecorporatetax-relatedmatters,andmorebusinessesstartedtopayattentiontotheissuesoftaxandareasonabletaxavoidance.Reasonabledefi

3、nitionoftaxavoidance,themeaningandcharacteristicsofadetaileddescriptionofVATandbusinesstaxplanning,analysisoftheproblemsofreasonableavoidancetoexplorethepropercountermeasurestoaddresstheseissues.KeywordsTaxPlanningValue-AddedTaxBusinessTax目录一、合理避税的定义、特征和意义·······

4、····························4（一）合理避税的定义···········································41、合理避税的定义········································42、合理避税与偷税的区别··································4（二）合理避税的特征···········································5（三）合理避税的意义···················

5、························5（四）需要注意的问题···········································61、合理避税的切入点······································62、税收递延··············································6二、增值税的合理避税············································6（一）销项税额的税收筹划···············

6、························7（二）进项税额的税收筹划·······································7（三）增值税率的税收筹划·······································8（四）增值税的常用避税方法·····································81、在兼营业务中合理避税··································82、选择合理销售方式避税························

7、··········83、针对纳税义务发生时间进行合理避税······················84、出口退税避税··········································8三、营业税的税收筹划············································9（一）纳税人的税收筹划········································91、关联企业转移定价······································102、选

8、择合理的加工方式····································103、消费税税率的税收筹划··································10（二）计税依据的税收筹划·······································10四、所得税的税收筹划··