资源描述：
《税收筹划途径的探讨——去呀所得税税收筹划的途径-管理学学士毕业论文》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、AbstractTaxplanningisaforeigntaxagencyindustryandanimportantpartofthetaxconsultingindustry.Inrecentyears,moreandmorepeoplepayattentiononthetaxplanning.Thisisbecauseasthemarketcompetitionbecomesmoreintense,thepressureonthesurvivalanddevelopmentisincreasing,andencourageenterprisestoconstantl
2、ylookingtoreducecosts,thecostofthewaysandmeans.Thecostoftaxexpendituresaspartoftheenterprise,throughtaxplanning,taxlawinthecountrytotheextentpermittedandreasonabletoreducecorporatetaxburdensandincreaseenterpriseoperatingprofit,afterall,andenhancetheircompetitivenessandeffectivemeans.Inmyow
3、nopinion,inthepracticalapplications,thebusinesscanbebenefitfromitifthetaxplanningcandobetter,fullandgooduseofvariousnationaltaxpolicy,andisreasonableandlegitimatetaxsaving.Since1January2008onwards,theformalimplementationofthenew"EnterpriseIncomeTaxLaw〃(hereinafterreferredtoas〃NewLaw〃)conce
4、rnthenewtaxlawchangestaxbenefitsofalargescopeandchangesintheway,industrywillreplacetheoriginalofferbecomethedominantregionalpreferentialconcessions.Inthispaper,thetaxincentivesunderthenewtaxlawtointerpret,andexplorehowcompaniesfortaxplanning.Thisarticleisdividedintothreeparts:Thefirstparto
5、facomprehensivedescriptionoftaxplanning,taxplanningthroughtheconceptofmeaningandinterpretationofInternationalComparison,cleartheimportanceoftaxplanning;secondpartofthetaxplanningprocessforthebasicwaymethodsandstepstoprogressfurtherelaboration;thethirdpartofthenew"EnterpriseIncomeTaxLaw〃，th
6、eimpactoftaxplanningandstrategiestocarryouttaxplanningforenterprisestoprovidesubstantiveguidance.KeywordssTaxplanning,thenewtaxlaw,taxincentives,corporateincometax引言税收筹划并不是一个新生事物，在西方国家己有很长的历史，不仅被政府认可，而且在会计主体中应用十分普遍，甚至已成为一种谋生的职业。但在我国税收筹划却似“小荷才露尖尖角”，还仅仅处于探索、研宄和推行的阶段。尽管如此，人们对税收筹划的热情却一直在升温，“税收
7、筹划”这个词越来越受到媒体的关注，“野蛮者抗税、愚昧者偷税、糊涂者漏税、精明者进行税收筹划”的说法，令人们对税收筹划产生诸多遐想。那么什么是税收筹划？它意义在何？屮外税收筹划的区别是什么？在实际的经营活动屮企业所得税的收筹划的途径及方法？本文将对上述问题进行分析探讨。1.税收筹划相关研究综述1.1税收筹划的概念税收筹划一般认为，有广义和狭义之分。广义的税收筹划，是指纳税人在不违竹税法的前提下，运用一定的技巧和手段，对自己的生产经营活动进行科学、合理和周密的安排，以达到少缴缓缴税款目的的一种财务管理活动。这个定义强调
