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1、淺析企業(yè)納稅籌劃摘要在西方國(guó)家納稅籌劃并不是一個(gè)新生事物，但在我國(guó)由于多方面原因納稅籌劃令人們產(chǎn)生諸多遐想。隨著納稅籌劃在跨國(guó)公司和國(guó)內(nèi)企業(yè)的普遍應(yīng)用，納稅籌劃這個(gè)概念引起了越來(lái)越多企業(yè)的重視。一些企業(yè)利用自己的財(cái)務(wù)人員或者委托代理機(jī)構(gòu)進(jìn)行了納稅籌劃方面的嘗試。然而，由于企業(yè)在規(guī)模、資金、人員素質(zhì)、等方面與跨國(guó)公司有很大差異，所以國(guó)內(nèi)企業(yè)合理的納稅籌劃仍是一個(gè)難題。本文主要從五個(gè)方面來(lái)論述：一是：對(duì)納稅籌劃的一般性問(wèn)題進(jìn)行了闡述，二是：對(duì)納稅籌劃的作用進(jìn)行論述，解釋了納稅籌劃的相關(guān)概念、納稅籌劃的內(nèi)容和作用，三是：重點(diǎn)論述了納稅籌劃的理論基礎(chǔ)以及我
2、國(guó)納稅籌劃的發(fā)展現(xiàn)狀，并對(duì)我國(guó)納稅籌劃的現(xiàn)狀進(jìn)行了分析：企業(yè)納稅籌劃意識(shí)淡薄、觀念陳舊；我國(guó)的稅務(wù)代理制度不健全；我國(guó)納稅制度不夠完善；以及分析了企業(yè)納稅籌劃產(chǎn)生上述問(wèn)題的原因。四是：舉例說(shuō)明企業(yè)納稅籌劃應(yīng)考慮的問(wèn)題，五是：對(duì)全文進(jìn)行了總結(jié)。關(guān)鍵詞：企業(yè)，納稅，籌劃AnalysisofcorporatetaxplanningAbstractTheenterprisetaxrevenuepreparationisnotnewlyemergingthings,hastheverylonghistoryinWesterncountryoneself,ak
3、nowingcardcarryonthetaxrevenuetheview,makesthepeopletohavemanydaydreamstothetaxrevenuepreparation.AlongwiththetaxrevenuepreparationintheMultinationalcorporationandthedomesticMajorindustry'suniversalapplication,taxrevenuepreparationthishad“thegoldcontent”theconcepthasbroughttom
4、oreandmoreChineseSmallandmedium-sizedenterpriseattention.Somesmallandmedium-sizedenterprisesusedownfinancialtalentedpersonortherequesttaxaffairsagentorganizationstartedthetaxrevenuepreparationaspectattempt.However,becausethesmallandmedium-sizedenterpriseinaspectsandtheMultinat
5、ionalcorporationandtheMajorindustryandsoonscale,fund,personnelquality,financingchannelhastheverybigdifference,howaimedatownsituationtocarryonthereasonabletaxrevenuepreparationwasstilladifficultproblem.Thisarticlediscussesfiveways:First:thegeneraltaxplanningfortheproblemdescrib
6、ed,aretwo:ontheroleoftaxplanningonexplainingtherelevanceoftheconceptoftaxplanning,taxplanningandtheroleofcontent,arethree:focusesonthetheoreticalbasisfortaxplanningandtaxplanningforthedevelopmentofourcountrythestatusquo,taxplanningandthestatusofourcountryareanalyzed:weakconsci
7、ousnessofcorporatetaxplanning,theconceptofold;mycountrytaxsystemsagent;taxsystemisnotperfectinourcountry;aswellasananalysisofcorporatetaxplanningissuesarisingfromtheabove-mentionedreasons.Fourare:examplesofcorporatetaxplanningshouldconsiderthequestion,arefive:asummaryofthefull
8、text.keywords:Enterprise;Tax;revenuepreparation目錄一、緒論1（一）選題背景
