企业税务筹划研究 41页.rar

内容提要
本文共分为六个部分，采取总一分一总的结构方式，对税务筹划的理论和
实践问题做了初步的研究和探讨。本文着重解决的几个问题是:1.税务筹划的
基础理论，包括其概念、分类、产生原因、风险、理论体系、学科属性、行为
性质、发展趋势等;2.税务筹划与环境，主要是纳税主体面临的税收环境，研
究环境的目的是明确税务筹划的法律依据和不断创新筹划方法:3.把税务筹划
纳入理财体系，并研究了纳税约束条件下的理财;4.税务筹划的效应，包括微
观效应、宏观效应、国际效应;5.税务筹划方法与实务;6.国际税务筹划的有
关问题，着重研究了即将加入WTO的我国在新形式下如何防范外商的逆向避
税。这些问题有的是集中论述，有的是分散在本文的有关部分当中。
第一部分税务筹划的基本理论······················
一、税务筹划概论····，·························
二、税务筹划的理论体系·····················
第二部分税务筹划与纳税约束财务·················
一、企业税务与财务的一般关系············
二、纳税约束下的企业财务··················
三、纳税筹划与企业财务·····················
第三部分进税····························..···········
一、避税概论·····················，···············
二、避税行为的法律分析······················
三、避税的方法·，································
四、税种避税例析·······························
第四部分节税········································
一、节税概论·····································
二、节税例析·············，·······················
第五部分国际税务筹划·····························…
一、国际税务筹划概论·························
二、国际税务筹划方法·························
三、国际避税港···································
四、逆向避税························，········，····
第六部分税务筹划展望·······························
一、税务筹划的性质界定·······················
二、税务筹划在我国的发展前景·········，····