【摘要】：税收筹划己经是我国企业经营管理中不可或缺的重要内容，是企业管理者的必备知识，本文将试着从企业的运营角度对税收筹划策略作一浅析。短期内，企业进行纳税筹划的目的是通过对经营活动的安排，减少交税，节约成本支出，以提高企业的经济效益；从长期来看，企业自觉地把税法的各种要求贯彻到其各项经营活动之中，使企业的纳税观念、守法意识都得到强化，财务管理水平得到不断提高。因此，无论从长期还是短期来看，企业进行纳税筹划都是很有意义的。本文分三部分论述了对企业税收筹划策略做了研究:第一部分：企业税收筹划的基本原理，从企业税收筹划策略的基本原理介绍入手，将税收筹划的基本概念做了全面系统的阐述和分析;第二部分税收筹划的具体策略, 税收筹划涉及到企业与税收有关的全部经济活动，企业生产经营活动包括设立、筹资、投资、生产、核算、收益分配等有关事宜，在不同的生产经营阶段企业有不同的税务筹划策略；第三部分税收筹划策略的制定方法,很多税收筹划方案，虽然理论上可以少缴税或降低部分税负，但却往往不能达到理想的预期效果，说明税收筹划策略的制定的重要性。
【英文摘要】：The tax revenue plans and prepares classics our country enterprises operation and management which is hit by indispensable important content, it is an enterprise director''s essential knowledge. The main body of a book the angle plans and prepares tactics with being in motion and doing business being tried from enterprise to the tax revenue doing one shallow . At the short-term inner , enterprise carry out the purpose paying duty planning and preparing is to pay tax , to save the cost disbursement by falling off to the business operations arrangement ,to improve the enterprise economic effect; In the various request judging from long range, holding a law of tax enterprise consciously being put into effect to whose various business operations, paying duty using enterprise concept, abide by the law realizing intensifying, financial affairs control level gets ceaseless rise. Therefore , disregarding ether long range or short period, that enterprise is carried out paying duty planning and preparing all is a highly significant. Mark of tripartite has discussed the main body of a book planning and preparing tactics to enterprise tax revenue having done research: Part I: Fundamental plain that the enterprise tax revenue plans and prepares. From that the basal principle management, planning and preparing from enterprise tax revenue tactics is introduced, the basic concept a tax revenue is planned and prepared has done all-round system Expounding ; Concrete tactics that the Part II tax revenue plans and prepares, the tax revenue plans and prepares all involving in being connected with the tax revenue to enterprise production and operating activities produces the economic activity , enterprise including setting up , raising money , investment, accounting , distribution of income etc. is connected with matters concerned , the childbirth in diversity manage stage enterprise has different taxation affairs to plan and prepare tactics; The Part III tax revenue plans and prepares his work out of method , many tax revenues planning and preparing a scheme, though being able to stop paying taxes or reducing theoretically part tax is defeated, but sometimes enabled. Reached ideal anticipating that effection , the significance explaining that the tax revenue plans and prepares the tactics working out.
【关键词】企业 税收筹划 策略
绪论
税收己经成为现代经济生活中的一个永恒的热点，因为不论法人、自然人，不论富人、穷人，只要发生有应税行为，就要依法纳税，不纳税就是违法行为。而现实又是大多数纳税人并不情愿多缴税。其实他们这样做是完全正常的，因为他无须超过法律的规定来要求承担国家赋税，税收是强制性课征的，而不是靠自愿捐款。但有些人又因此走了另一个极端，那就是抗税、偷税或漏税。其实真正精明的企业并不是抗税、偷税、漏税，而是进行税收筹划。企业税收筹划策略是指企业以降低成本、增加净利润为目的的，在处理涉税事务中所应采取的方法或对策，是企业经营管理决策的重要组成部分。本文试图结合自己的一些体会对税收筹划策略作些初步探讨。
