企业合理避税的分析毕业论文.doc

企业合理避税的分析毕业论文
 
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  税收  纳税人  税法  企业 

A REASONABLE ANALYSIS OF
CORPORATE TAX AVOIDANCE

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. 

KEY WORDS ：Corporate； tax； avoidance； tax ；taxpayers；
 
 
目   录

中文摘要……………………………………………………………Ⅰ
英文摘要……………………………………………………………Ⅱ
1．避税的产生¬………………………………………………………1
1.1 企业合理避税与偷税的区别…………………………………1
1.2 合理避税与税务会计的联系…………………………………1
2．现代避税产生的原因¬……………………………………………2
2.1 合理避税产生的主观原因……………………………………2
2.2 合理避税产生的客观原因……………………………………4
3. 合理避税的特征¬…………………………………………………4 
  3.1 营业税合理避税的具体方案和具体案例分析………………4
  3.2 企业税务会计对营业税的反应………………………………4
4. 合理避税与偷税的区别¬…………………………………………5
4.1 合理避税产生的最直接效应是纳税人减轻税收负担………5
4.2 合理避税产生的第二个效应不仅不会减少国家税收总量…5
4.3 合理避税有助于抑制偷税漏税行为…………………………5
5．合理避税的主要方式……………………………………………5
6．合理避税的重要意义……………………………………………7
6.1  企业合理避税为企业减轻了很大的税负…………………7
6.2 合理避税使企业的领导层更加完善…………………………9
6.3 企业合理避税，客观上促进了国家税收制度的健全和完善。……………………………………………………………………10
结束语…………………………………………………………………12
致谢……………………………………………………………………13
参考文献………………………………………………………………14