浅析企业纳税筹划

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1、浅析企业纳税筹划摘要在丙方国家纳税筹划并不是一个新生事物，但在我国由于多方面原因纳税筹划令人们产生诸多遐想。随着纳税筹划在跨国公司和国内企业的啓遍应用，纳税筹划这个概念引起丫越來越多企、Ik的重视。一些企、Ik利用自己的财务人员或者委托代理机构进行了纳税筹划方面的尝试。然而，由于企业在规模、资金、人员素质、等方而与跨M公司有很大差异，所以国内企业合理的纳税筹划仍是一个难题。本文主要从五个方面来论述：一是：对纳税筹划的一般性问题进行了阐述，二是：对纳税筹划的作用进行论述，解释了纳税筹划的相关概念、纳税筹划的内容和作用，三是：重点论述了纳税筹划的理论基础以及我国纳税筹划的发

2、展现状，并对我国纳税筹划的现状进行了分析：企业纳税筹划意识淡薄、观念陈旧：我国的税务代理制度不健全；我M纳税制度不够完善；以及分析了企业纳税筹划产生上述问题的原因。四是：举例说明企业纳税筹划应考虑的问题，五是：对全文进行了总结。关键词：企业，纳税，筹划AnalysisofcorporatetaxplanningAbstractTheenterprisetaxrevenuepreparationisnotnewlyemergingthings,hastheverylonghistoryinWesterncountryoneself,aknowingcardcarryont

3、hetaxrevenuetheview,makesthepeopletohavemanydaydreamstothetaxrevenuepreparation.AlongwiththetaxrevenuepreparationintheMultinationalcorporationandthedomesticMajorindustry'suniversalapplication,taxrevenuepreparationthishad"thegoldcontent"theconcepthasbroughttomoreandmoreChineseSmallandmedi

4、um-sizedenterpriseattention.Somesmallandmedium-sizedenterprisesusedownfinancialtalentedpersonortherequesttaxaffairsagentorganizationstartedthetaxrevenuepreparationaspectattempt.However,becausethesmallandmedium-sizedenterpriseinaspectsandtheMultinationalcorporationandtheMajorindustryandso

5、onscale,fund,personnelquality,financingchannelhastheverybigdifference,howaimedatownsituationtocarryonthereasonabletaxrevenuepreparationwasstilladifficultproblem.Thisarticlediscussesfiveways:First:thegeneraltaxplanningfortheproblemdescribed,aretwo:ontheroleoftaxplanningonexplainingtherele

6、vanceoftheconceptoftaxplanning,taxplanningandtheroleofcontent,arethree:focusesonthetheoreticalbasisfortaxplanningandtaxplanningforthedevelopmentofourcountrythestatusquo,taxplanningandthestatusofourcountryareanalyzed:weakconsciousnessofcorporatetaxplanning,theconceptofold;mycountrytaxsyst

7、emsagent;taxsystemisnotperfectinourcountry;aswellasananalysisofcorporatetaxplanningissuesarisingfromtheabove-mentionedreasons.Fourare:examplesofcorporatetaxplanningshouldconsiderthequestion,arefive:asummaryofthefulltext.keywords:Enterprise;Tax;revenuepreparation目录一、绪论1（-）