公司避税问题研究.doc

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摘要
进入二十一世纪之后，中国经济融入国际经济一体化的进程也逐渐加快，中国企业将面临来自全世界企业的挑战，如何在激烈的市场竞争中站稳脚跟，做大做强？合理避税，成为了中国企业所要考虑的重要措施之一。现代的合理避税，经过长时间的发展，已经形成了自身独有的特点，在企业的发展过程中，发挥了不可替代的作用。合理避税是企业减少支出和增加收入的重要手段，它的产生是市场经济发展的必然产物。中国的企业应不断加强对税法的学习，增强对企业合理避税的认识，并在实践中加以运用，使企业获得更好的发展。税收对每个企业来说都是一项很大的开支，它不仅涉及企业的利润，而且还和股东的利益有密切的联系。在市场经济的背景下，企业受追求经济利益最大化原则的驱动，通过合理避税的方法减轻税收负担，在最大程度上减轻本企业的税负负担，已成为当前企业所关注的重要事项之一。
关键词: 避税；税收；企业
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Abstract
 after entering the 21st century, the Chinese economy into the international economic integration process also gradually speed up, Chinese enterprises will face challenges from companies all over the world, how to gain a foothold in the fierce market competition, bigger and stronger? Reasonable tax avoidance, has become China's enterprises want to consider one of the important measures. Modern reasonable tax avoidance, after long time of development, has formed its own unique characteristics, in the process of enterprise's development, plays an irreplaceable role. A reasonable tax avoidance is an important means of enterprise to reduce spending and increase their income, it is the inevitable outcome of the development of market economy. China's enterprises should constantly strengthen the learning of the tax law, strengthen the awareness of enterprises reasonable tax avoidance, and apply it in practice, make the enterprise get better development. Tax for each enterprise is a big cost, it involves not only the enterprise's profit, but also has a close relationship and the interests of shareholders. Under the background of market economy, the enterprise driven by the pursuit of economic interests maximization principle, reduce the tax burden by the method of reasonable tax avoidance, the maximum extent, reduce the tax burden of this enterprise, has become the current enterprise