论文(合理避税的研究)

本科毕业论文

摘 要

加入WTO以后，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，更上一层楼？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，经过了长时间的发展，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，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，使企业获得更大的发展。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着密切的联系，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心的头等大事之一。

关键词 避税 ；偷税；漏税

本科毕业论文

Abstract

After the accession to WTO, China's economic integration into the international economic

integration process has gradually accelerated, Chinese enterprises will face the challenge of businesses from around the world, how in the fierce market competition, a firm foothold, a higher level? Legitimate tax avoidance has become the Chinese enterprises to be considered important measures. Modern reasonable tax avoidance, after a long period of development, has formed its own unique characteristics in the process of development of enterprises has played an irreplaceable role in China's enterprises should continue to strengthen the tax laws of learning, enhance the enterprise a reasonable understanding of tax avoidance, and to apply it in practice to enable enterprises to achieve greater development. ¬ Tax for each enterprises is a major expenditure, it involves not only corporate profits and shareholder interests, but also closely linked, in the context of a market economy, enterprises are governed by the principles of the pursuit of maximum economic benefits The drive, through reasonable tax avoidance methods to reduce the tax burden to the maximum extent to reduce the corporate tax burden has become a top priority for enterprises concerned with one.

Keywords Avoiding taxes Smuggling Tax evasion

本科毕业论文

目 录

摘要 ............................................................................................................................................Ⅰ Abstract ......................................................................................................................................Ⅱ

一、避税的概况分析 ..................................................................................................................1

（一）合理避税的内涵.........................................................................................................1

（二）合理避税产生的原因.................................................................................................2

二、合理避税的特征 ..................................................................................................................5

（一）合法性.........................................................................................................................5

（二）筹划性.........................................................................................................................5

（三）目的性.........................................................................................................................5

三、合理避税的主要方式 ..........................................................................................................6

（一）企业选择避税法.........................................................................................................6

（二）转让定价避税法.........................................................................................................6

（三）成本费用避税法.........................................................................................................7

四、合理避税的案例分析 ..........................................................................................................8

（一）增值税的避税分析.....................................................................................................8

（二）消费税的避税分析.....................................................................................................8

（三）营业税的避税分析.....................................................................................................8

（四）关税的避税分析.........................................................................................................9

五、合理避税应注意的问题 ....................................................................................................10

参考文献 .................................................................................................................................... 11

致谢 ............................................................................................................................................12

本科毕业论文

企业合理避税的研究

一、避税的概况分析

税款征收与合理避税，历来是一个人们关注的问题，在市场经济体制下，依法纳税是每个企业应尽的义务，但是较重的税收负担，有时又成为了制约企业向更大规模发展的桎梏，于是，合理避税成为了企业必须考 …… 此处隐藏：11542字，全部文档内容请下载后查看。喜欢就下载吧 ……