2022年税收筹划外文文献 .pdf

关于税收筹划的论文税务筹划是纳税人在法律规定许可的范围内，通过对投资、 筹资、经营、理财等活动进行事先安排和筹划，尽可能减少不必要的纳税支出。以谋求最大限度的纳税利益，实现企业税后利润或现金流量最大化。税收对国家来说是为了实现其职能，凭借政治权利按预定标准无偿地参与国民收入分配的一种手段；而对纳税人来说则是资金的净流出，节约税款支付等于增加纳税人的净收益。本文从税务筹划的必然性和如何进行税务筹划两个方面谈一下自己对税务筹划的认识。一、税务筹划的必然性我国是法治国家，纳税人必须根据税法的规定性履行纳税义务。而纳税必然减少纳税人的净利润，为了在合理、合法、合规的情况下达到节税，实现利润最大化的目标，纳税人必须进行税务筹划。即，环境是一定的，只有适应环境，才能改变自我。我们的环境是：来源于市场，适应于市场。而在市场运行中又必须遵循一定的市场规则，适应、掌握并较好地运用这些市场规则，最终实现纳税额度最低，企业利润最大，市场份额占有率最高，进行税务筹划是我们的必由之路。1、企业追求股东财富最大化使税务筹划成为必然；企业要生存、发展、获利，盈得社会各界人士的好评，获得投资者最大额度的投资。追求股东财富最大化是他的根本目标。实现该目标的途径总体来说有两条：一是增加企业收入，二是降低企业成本费用。而税款就作为一项费用而存在，在收入不变的情况下，降低税务支出，就等于降低成本费用，从而实现股东财富最大化。2、税法的规定性、法律的严肃性使税务筹划成为必然；所谓税务筹划，是指在投资、筹资、经营、股利分配等业务发生之前，在法律、法规允许的范围之内，事先对纳税事项进行安排，以达到最低纳税额度。而一旦投资、筹资、经营、股利分配等事项已发生，那么纳税义务就已经产生，这时再想方设法少交税款，就成为偷税、漏税， 必将受到法律处罚。合理、 合法、 合规、 及时、有效地进行税务筹划就象一把双刃剑，一方面使企业遵纪守法；一方面降低企业成本费用，增加净利。最终达到增强企业活力，提高的社会效益和经济效益的目的。3、税务筹划是纳税人行使的一项基本权利，经过税务筹划纳税义务会变得积极、主动、 简捷而明了。权利和义务是一对相互依存、相辅相成的矛盾。依法纳税是纳税人应履行的一项基本义务，而在合理、合法的范围内进行税务筹划则是纳税人行使的一项权利。进行税务筹划使纳税人被动的纳税行为（即税务机关征多少，纳多少）变成了一种具有主观能动性的行为，为了使企业利润最大化，为了最大限度的减少纳税额度，纳税人会进行一系列测算、规划、分析、对比，设计几套纳税方案，然后选择其中最优的使用。这里所指最优包括税额最低；操作最简便；使用最明了等等。对征税机关来说，利用纳税人的这种积级性，不但抑制了偷税、漏税、逃税；而且方便了征税。从而鼓励纳税人依法纳税，提高纳税人的纳税意识。二、如何进行税务筹划名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 1 页，共 4 页 - - - - - - - - - 税务筹划是减轻企业税收负担，增强企业税后利润的一种战略性筹划活动，具体来说，我们从以下几个方面进行税务筹划。（一）全局性是税务筹划的显著特征；随着市场经济的发展，企业经济出现了多元化、多渠道、覆盖面宽，涉及范围广的趋势，税务筹划不再仅仅是一种行业、一个部门、一种产品基础上的单纯的筹划活动，而成为触动企业发展全局，减轻企业总体税收负担，增强企业税后利润的一种战略性筹划活动。随着市场经济的发展，企业合并、分立、重组不断拥现，税务筹划的全局性显得尤为重要，通过筹划缩小税基、适用较低税率，合理归属企业所得的纳税年度，延缓纳税期限，实行税负转嫁，进而降低整个企业的税负水平。一般可以考虑的操作方法有：1、企业组建过程中的税务筹划。包括企业组建过程中公司制企业与合伙制企业的选择；设立分公司与子公司的选择。公司制企业既要交纳企业所得税又要交纳个人所得税，合伙制企业仅交纳个人所得税；如果设立公司享受税收优惠则设立子公司，如果经常亏损有负债经营的好处则设立分公司。2、 企业投资过程中的税务筹划。投资涉及选择投资地区、投资行业、 投资类型。 比如，在中、西部与东部投资会享受不同的税收优惠；选择服务行业和生产行业会适用不同的税种；而选择了生产行业，生产不同的产品又有不同的税收规定。Papers on the tax planning tax planning is provided for taxpayers to the extent permitted by law, through investment, financing, management, financial management and other activities and planning in advance, as far as possible to pay taxes to reduce unnecessary expenditures. To seek to maximize tax benefits, or after-tax profit of enterprises to maximize cash flow. Of taxation in the country is to achieve its functions, by virtue of political rights according to predetermined criteria to participate in free of charge as a means of distribution of national income; of taxpayers is a net outflow of funds, the payment is tantamount to increasing the tax savings of taxpayers net. In this paper, the necessity of tax planning and tax planning for how to talk about two aspects of their understanding of tax planning. First, the inevitability of tax planning China is a country ruled by law, the taxpayer must, in accordance with the provisions of tax law to fulfill our obligation to pay tax. The tax will inevitably reduce the taxpayers net profit, to a reasonable, legal, compliance to achieve the tax saving to achieve the goal of profit maximization, the taxpayer must be tax planning. That is, the environment is a must, and only to adapt to the environment in order to change the self. Our environment is: from the market and adapt to the market. Operation in the market must follow certain rules of the market, adaptation, and have better use of these market rules, and ultimately the amount of the minimum tax, the largest corporate profits, the highest share of the market share, tax planning is the only 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 2 页，共 4 页 - - - - - - - - - way we are. 1, enterprises seek to maximize shareholder wealth so that tax planning has become inevitable; Enterprises to survival, development, profit, profit may well all sectors of the community, access to investors, the largest amount of investment. The pursuit of shareholder wealth maximization is a fundamental goal of his. Way to achieve this goal the whole there are two: First, to increase business income, and the other is to reduce business costs. And as a tax on the cost of the existence of the same in the case of income, reducing tax expenditures, it means lower costs and thus maximize shareholder wealth. 2, the provisions of tax law and the solemnity of the law so that tax planning has become inevitable; The so-called tax planning, is defined as investment, financing, management, dividend distribution and other business before the law and regulations within the scope of the permit, prior arrangements for the tax matters in order to achieve the minimum taxable limit. Once the investment, financing, management, matters such as dividend distribution has occurred, then the tax has been generated, then the amount of tax evaded try again becomes tax evasion, will be subject to legal penalties. Reasonable and legal, regulatory compliance, timely, effective tax planning is like a double-edged sword, on the one hand, law-abiding enterprises; on the one hand, reduce costs, increase net profit. The ultimate goal to enhance the vitality of enterprises, improve the social and economic efficiency. 3, it is the taxpayers tax planning exercise a fundamental right, after the Inland Revenue tax planning will become positive, active, simple and clear. Rights and obligations are interdependent and mutually reinforcing contradictions. Taxpayers should be in accordance with the law, paying taxes is a basic obligation to fulfill, and at a reasonable and legitimate tax planning framework is a right exercised by the taxpayer. Tax planning to allow taxpayers to tax passive behavior (ie, the number of tax authorities levy, how much satisfaction) has become an initiative of the act, in order to maximize corporate profits, in order to minimize the amount of tax, the taxpayer will be a series of calculations, planning, analysis, comparison, design sets the tax program, and then choose the best one to use. Here, the best, including the minimum tax; the most simple operation; use of the most clear and so on. Of the tax authorities are concerned, the use of such a plot-class taxpayers, and not only curbed tax evasion, tax evasion; and convenient taxation. In accordance with the law so as to encourage taxpayers to pay taxes, raise the awareness of taxpayers to pay taxes. 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 3 页，共 4 页 - - - - - - - - - Second, how to carry out tax planning Tax planning is to reduce the corporate tax burden, and enhance after-tax profits of a business strategic planning activities, in practical terms, the following aspects of tax planning. (A) of the overall tax planning is a significant feature; With the development of the market economy, enterprise economy has diversified, multi-channel, wide coverage, involving a wide range of trends, tax planning is no longer just an industry, a sector, a product purely on the basis of planning activities, enterprise development as a global touch to reduce the overall tax burden on enterprises, and enhance after-tax profits of a business strategic planning activities. With the development of the market economy, corporate mergers, separation, reorganization is constant over, the overall tax planning is especially important, through the plan to narrow the tax base and lower tax rates applicable and reasonable attribution of the annual corporate income tax, the tax deadline to postpone the implementation of shift the tax burden, thereby reducing the tax burden on the level of the entire enterprise. The general method of operation can be considered are: 1, firms in the process of tax planning. Including the formation of the process of business enterprises and corporate enterprises the choice of partner; set up branch offices and subsidiaries choice. Corporate enterprises should not only have to pay corporate income tax to pay personal income tax, partnership enterprises to pay personal income tax only; if setting up a company to enjoy tax incentives set up a subsidiary, if the regular operation of a loss of the benefits of contingent liabilities are set up branch offices. 2, business investment and tax planning process. Investment in areas related to their choice of investments, investment industry, the type of investment. For example, in the western and the eastern part of the investment will enjoy different tax breaks; choose the service sector and manufacturing industry will be subject to different tax; and choose the production industry, the production of different products have different tax provisions 名师资料总结 - - -精品资料欢迎下载 - - - - - - - - - - - - - - - - - - 名师精心整理 - - - - - - - 第 4 页，共 4 页 - - - - - - - - -