我國企業(yè)稅收籌劃存在的問題及對策研
（此畢業(yè)論文共11798字，觀點(diǎn)新穎獨(dú)特，闡述全面，推薦下載）。
摘要
隨著社會經(jīng)濟(jì)的不斷發(fā)展,稅收籌劃被越來越多的企業(yè)認(rèn)識和接受。特別是我國加入世貿(mào)組織后，市場競爭日益激烈，我國企業(yè)要想在這樣的環(huán)境中求得生存，必須不斷降低生產(chǎn)成本，增強(qiáng)市場競爭力。稅收支出作為企業(yè)的一項重要經(jīng)濟(jì)支出,直接影響到企業(yè)的經(jīng)濟(jì)利益。因此,在法律許可的范圍內(nèi),以收益最大化為目的,對企業(yè)的生產(chǎn)、經(jīng)營、投資、理財?shù)仁马椷M(jìn)行事前安排的稅收籌劃, 日益成為企業(yè)理財或經(jīng)營管理整體中不可缺少的一個重要組成部分。然而,稅收籌劃在我國不論是理論研究還是實務(wù)操作都剛剛起步,在短暫的發(fā)展過程中存在著諸多亟待解決的問題。本文從對稅收籌劃概念的界定出發(fā)，結(jié)合對我國企業(yè)稅收籌劃現(xiàn)狀的考察，分析其中存在的問題，并據(jù)此從政府與企業(yè)兩個層面提出了完善我國企業(yè)稅收籌劃的若干建議。

關(guān)鍵詞 稅收籌劃 問題 對策
Abstract
With the rapid development of social economy,Tax Planning has been recognized by more and more enterprises. Faceing a fierce market competition,a company has to continually reduce production cost and increase the market competitiveness, Especially after China entered WTO.l AS an important economic expenditure,tax diirectly affect a company’s economic interests.Therefore ,Tax Planning has become a very important part of the overall business management for a company.While Tax planning is just getting started in china not onlyi in theory but also in practice ,there has been a lot of problems .this text has defined the definition of the tax planning,explained the its evolution and its current situation in china ,studied the problems of our countryi’s tax planning,and finally give out some policy suggestions.

Key words Tax Planning Problem suggestion

目錄
1 引言 3
1.1選題意義 3
1.2文獻(xiàn)綜述 3
1.3文章結(jié)構(gòu) 4
2 稅收籌劃概述 4
2.1 稅收籌劃的概念界定 4
2.1.1 國外學(xué)者有代表性的幾種觀點(diǎn) 5
2.2稅收籌劃的特點(diǎn)與原則 5
3 我國企業(yè)稅收籌劃的現(xiàn)狀及問題 6
3.1我國稅收籌劃的發(fā)展歷程 6
3.2 我國企業(yè)稅收籌劃存在的問題 7
4 完善企業(yè)稅收籌劃的對策 9
4.1 政府層面 9
4.2 企業(yè)層面 10
5 結(jié)論 11