企业税收筹划问题

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XCLW174618 企业税收筹划问题

市经济强化了企业的利益意识，围绕利益最大化目标，企业经营管理者们经常关注的1个共性问题是：企业如何才能缴纳最少的税收。随着我国税收制度的不断完善，企业被推向全面税收约束下的市场竞争环境。由于违法行为要承担相应的法律责任，于是谋求合法少缴税便成为1种经营管理时尚，税收筹划正是在这样的背景下得以盛行。近几年来，我国不少企业开始涉足税收筹划领域，但是无论是税收筹划的理论体系还是实践经验，都还很不成熟。因此，本文试图从税收筹划概念说起，通过对税收筹划进行相关分析，让读者对其有初步认识。然后引用大量实例论述税收筹划对企业理财具有重要意义，从而强调税收筹划的作用和重要性。既然重要，那我国税收筹划现状如何呢，这便引发本文对税收筹划现状的分析及其原因的思考，同时试着针对我国企业税收筹划的现状提出几条发展对策，以促进我国税收筹划的发展。

关键词：税收筹划重要性现状分析

一、税收筹划涵义及其特点

（一）企业税收筹划的涵义···········································1

税收筹划的特点···············································2

二、企业税收筹划的必要性

（一）企业税收筹划是纳税人的权利····································3（二）企业税收筹划是财务管理目标的要求······························3

（三）企业税收筹划是市场经济发展的要求······························4

三、税收筹划遵循原则

（一）账证完整原则·················································4

（二) 综合衡量原则·················································5

(三）所得归属原则·················································5

（四）充分计列原则·················································5（五）利用优惠原则·················································5

（六）优化投资结构原则·············································6（七）选择机构设置原则·············································6

（八）选择经营方式原则·············································6

四、企业税收筹划的应用

（一）企业筹资过程中的税收筹划·····································6

（二）企业组建过程中的税收筹划·····································7

(三）企业经营过程中的税收筹划·····································8

（四）其他税收筹划形式 ············································9

五、企业税收筹划注意的问题

（一）税收筹划应符合的法律规定·····································10

（二）税收筹划应考虑企业总体规划··································11（三）税收筹划应考虑其成本与效益···································11（四）税收筹划应考虑其风险·········································11

六、结论··························································12

致谢辞····························································14

参考文献··························································15