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1、辽宁科技大学毕业设计（论文）第III页企业集团纳税筹划问题研究摘要随着市场经济的日渐成熟和各项法律法规的日益完善，依法纳税逐渐被我国大多数企业所认识和重视。为了在税法规定的范围内充分利用税收政策来达到节约税收成本的目的；实现企业价值最大化，增强市场竞争力，企业进行纳税筹划的需求越来越强烈。从合理应用纳税筹划可为企业带来的税收减免入手，通过大量实例，对比论证了纳税筹划在决策中的可行性、重要性。在参考大量中英文文献的基础上，从纳税筹划的含义入手，分析我国企业忽视纳税筹划和现在纳税筹划越来越被重视的原因进行讨论，划清税收筹划、
2、避税以及偷税的界限，并针对我国企业纳税筹划中存在的主要问题提出了相应的建议。从税务机关角度研究如何进行纳税筹划的合理性、合法性。从而实现企业资金、成本、利润的最优效果。关键词企业集团；纳税筹划；纳税政策massestour;Increasetheintensityoftheinvestigationandmediationofdisputes,fullimplementationofthebacklogforprocessingoflettersandcallssystemofleadingcadres;Keepagai
3、nstallformsofillegalandcriminalactivitiesofhighhanded,ensureagoodsocialorder;Strengthenthecollectionofintelligenceanalysis,closelyguardedactivitiesofevilcults;Fullimplementationofthesocialsecuritypreventionandcontrolinkeyareasandthetreatmentofseriouspublicsecurit
4、yissuestotroubleshoot,ensuringharmonyandstability.Fourfurtherstrengthenpublicityandideologicalwork.Typicalhighlightsofselectedtreecultivation,andmoralexemplarsintheprovincedonothaveemerged,respectingthemoralmodelHangLiPoh,theprovincialworkerYuYoubo,State-levelmod
5、elworkerFanYouzhi,HuJingqiu,includingYunnan,nujiang'sfinest,promotedthetheme,thecombinationofapositiveenergy.HunansatelliteTVinwangjiduVillagecompletedthemetamorphosisoftheshow'sfilming,silentnunutelevisionprogramairedthe"busybody"LaoLi,ancientvillage,woodandJiac
6、unandXXmvillageswereratedasprovincialandStatelevelcivilizedvillage.XXinternationalvisibilityandreputationfurtherenhanced.Inaddition,wecontinuetopromotedemocracy,people'scongresses,politicalconsultativeconferenceroleplay,gongqingfu,amassorganizationtobetterserveth
7、escientificdevelopment.Further辽宁科技大学毕业设计（论文）第III页AbstractWiththematuringofthemarketeconomyandtheimprovementoflawsandregulations,paytaxesinaccordancewiththelawhavebeengraduallyrecognizedbythemajorityofChineseenterprisesandattention.Lawinordertotakefulladvantageoft
8、heframeworkoftaxpolicytoachievecostsavingstaxpurposes;enterprisesmaximizethevalueandenhancemarketcompetitiveness,businesstaxplanningneedstobecomestrongerandstr
