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1、第五章，提高我国白酒业企业税务筹划水平的对策和建议。第四章中提出了问题，提出问题的目的是解决问题，第五章就以提出的问题为依据，为解决现阶段存在的问题抛砖引玉。第六章，总结。通过案例列举华康酒业部分生产经营过程，并围绕这些生产经营过程提出筹划建议，筹划前筹划后的对比说明税务策划在税负高的白酒行业效果显著。从企业的角度，用案例的方式对比纳税筹划为企业带来的可观利益，阐述了税务策划运行机制，并且，其运行机制与企业的战略目标一致，与企业休戚相关，其作用可见一斑，是企业战略管理的重要组成部分。关键词：白酒行业；税务策
2、划；合理避税；企业税负AbstractAlongwiththedegreeofmarketization,attachesgreatimportancetoandimplementationoftaxplanningtostrengthenthegovernmentfunction,perfectthemarketeconomicorder，，，，，，，content,andthepaperinnovationplace.Thesecondchapter,Corporatetaxplanningagenta
3、ndfeasibilityanalysis.Thispartisdividedintofivepoints,taxplanninganditssignificance,themotivationoftaxplanning,theprinciple,thefeasibilityanalysisoftaxplanningandthesteal,thedifferencebetweentaxavoidance,astolayatheoreticalbasisforthefulltext.Thethirdchapt
4、er,thecausesoftheformationoftaxplanning.Anythinghasitsreasonsforexistenceanddevelopment,hereIam,fromtheperspectiveofenterpriseexternalenvironmentfactortwoaspectstointroducetaxplanninghowtoexistanddevelop.Thefourthchapter.Overallintroductionofliquor-makingi
5、ndustryinChinataxplanning:environment,thenecessityandfeasibilityanalysis.Eveniftheenterprisehastherighttotaxplanning,taxplanningdevelopmentstilltobeonthepremiseofenterprise'senvironmentandalsoistobecarriedoutincertainenvironment,enterpriseshouldputthetaxpl
6、anninginthemacroeconomyenvironment.Inaddition,thischapteralsointroducedbylargelistedcompaniestaxdata,thenecessityoftheimplementationoftaxplanning,taxplanningandthefeasibilityofthecommonlyusedmethodsoftaxplanning.Thefifthchapter.Improvethelevelofourcountryl
7、iquorindustryenterprisetaxpreparationofcountermeasuresandsuggestions.Thefourthchapterputsforwardtheproblems,putsforwardthepurposeistosolvetheproblem,thissectionisbasedonIseethinkof,tosolvetheproblemsexistinginthecurrenttopic.Thelastchapter.Summarize.Throug
8、hthecase，，目录摘要一绪论一）研究背景及意义職龍研究意义二）研究方法及主要内容■施研宄内容及其逻辑框架三）论文创新之处四）国内外的研究现状国外研宄文献综述国内研宄文献综述研宄文献总体评价二、企业税务策划动因及可行性分析一）税务策划及其意义税务策划的意义税务策划的定义二）税务策划的动因企业动因分析政府动因分析国家政策倾斜为税收筹划提供了契机其他因素三）税务策划的可行性分析同税异率税制为税收筹划提供了机会税收
