文档介绍：山西财经大学
硕士学位论文
我国企业税务筹划理论及其运作研究
姓名:张芳梅
申请学位级别:硕士
专业:会计
指导教师:郭泽光
2007-05-20
摘要

目前,在西方国家,税务筹划已发展成为一个非常重要的产业,税务筹划
的行为遍及企业和个人。我国的税务筹划是在 20 世纪 90 年代由西方国家引入
的,税务筹划在我国目前还是一个朝阳产业、新兴边缘学科,发展还比较缓慢。
然而随着我国市场经济的发展繁荣和税制的不断完备,税务筹划的需求与重要
性日益凸显出来。但由于税务筹划在我国出现的历史比较短,我国对税务筹划
的研究还处于初始阶段,而且对税务筹划研究的落后又会制约我国税务筹划实
践的发展,因此,我国的税务筹划理论和实践经验都大为缺乏。基于上述原因,
本文运用理论与实务相结合的方法,围绕什么是税务筹划,为什么存在税务筹
划,税务筹划有何效应以及怎样进行税务筹划和如何改进我国的税务筹划进行
了分析。
全文分为五章,第一章就论文的选题背景与依据、研究的意义、研究方法、
内容框架和论文创新作了一个提纲挈领的介绍;第二章阐述了税务筹划的基础
性理论;第三章对我国企业进行税务筹划的可行性和经济效应进行了分析;第
四章从实务角度通过大量的案例分析怎样进行税务筹划;第五章针对我国企业
税务筹划的现状,提出改变这种现状的对策。

【关键词】税务筹划税务筹划效应税务筹划运作
3
Abstract

Nowdays, tax planning have been a very important industry in
western countries, the behavior of tax planning can be found in any
enterprises and individuals. As introduced from the west in 1990s, tax
planning in our country is still a rising sun industry ,a rising marginal
subject at present. With the prosperity of market economy and increasing
perfect of tax system ,both the demand and the importance of tax
planning display apparently on the increase ,but the research into tax
planning in theory is still the beginning peorid as of shorter
history ,which will hinder the application in the practice of tax planning to
a degree. Base of these,,the article analyse the viewpoint in five aspects
bining theory with practice: the meaning of tax planning ,the
existing reasons of tax planning ,the effects of tax planning ,how to carry
out tax planning ,the measures to problems under current conditions .
The article is divided into five chapters:chapter one is to make the
introduction on the selection basis ,the background, the selected topic
significance,the research technique ,the innovation of this paper and the
content frame ;chapter two is to carries on basis theory of tax
planning ;chapter three analyse the existing reasons and the effects of tax
planning ;chapter four dicuss the application in the pra