毕业论文 对XX公司的纳税筹划.doc

对XX公司的纳税筹划
摘要
随着社会主义市场经济的进一步发展,特别是中国在世界的经济地位日益上升的今天,税收在企业经济生活及决策中的地位越来越重要,税收筹划作为其最重要的部分已经成为越来越多企业关注的焦点,各企业对税收筹划的需求也日益增多。
本文从企业如何在目前我国税务制度下进行纳税筹划的角度,并以灵宝市金源矿业股份公司为例,提出企业应该采取的纳税筹划方法。采用文献研究和实地调查等方法进行研究。通过文献研究,提出企业在实际经营活动中的纳税筹划;结合实地调查,说明纳税筹划对企业的影响。本文针对国有资源型企业生产经营过程中各个环节的纳税活动进行分析,并提出合理化纳税筹划的思路与技巧。
关键词:纳税筹划;节税;生产经营
Abstract
With the further development of the socialist market economy, especially China's economic status in the world of today's rising, tax and enterprises in economic life and decision-making status and more important, the tax planning as the most important part of more and more enterprises have e the focus of the enterprises, increasing demand for tax planning.
This article from the enterprise how to in the current tax system tax planning point of view, and in the city of Lingbao Jin Yuan Mining Co. Ltd as an example, introduces tax planning methods should be taken by enterprises. Using the literature research and field investigation method to study. Through literature research, proposed the enterprise in the actual business activities of tax planning; tax planning based on the field investigation, that impact on the enterprise. In view of all aspects of production and operation of state-owned resource-based enterprises in the process of tax activities is analyzed in this paper, and put forward reasonable tax planning ideas and skills.
Keywords: tax planning,tax saving,the production and business operation

目录
1引言 1
2税务筹划的基本理论 1
1
、原则与特点 1
2
3企业在采购过程中的纳税筹划 2
2
3
4企业在生产过程中的纳税筹划 3
3
4
5
5企业销售过程中的纳税筹划 6
6
6
6
6企业职工薪酬的税务筹划 7
7
7
结论 8
参考文献 9
致谢 10
1引言
税务筹划也叫纳税筹划,是在不违反国家有关法律法规和国际公认准则、惯例的前提下,以合理避税,晚交税,为实现纳税人财务目标而进行的旨在减轻、减缓税收负担争取税后利润最大化的一种税务谋划、对策或安排。其外在表现是纳税最少、纳税最晚,实现经济纳税。
本文主要设计了灵宝金源矿业股份公司在生产经营过程中税务筹划的方案,主要涉及到企业采购、生产、销售以及职工薪资等方面的税务筹划的思路与方法。
2税务筹划的基本理论