中国地质大学长城学院本科毕业论文题目X企业税收筹划问题及对策研究系别经济学院专业会计学学生姓名杨鹏远学号013130706指导教师杨桂花郭经纬职称教授助教2017年4月30日X企业税收筹划问题及对策研究摘要目前我国经济快速发展，市场竞争也越来越激烈。企业要在这种境况之中不被打败，并且还要立住脚跟，通过纳税筹划，减少纳税成本就成为了纳税人的不二选择。纳税筹划可以使企业充分利用国家税收政策争取最大限度的税收利益，促进企业合理安排经营理财活动，实现企业价值最大化的目标，规避企业的涉税风险。本文从税务筹划的概念着手，运用理论和案例合为一体的办法，剖析了X企业税务筹划存在的问题，并对这些问题提出一系列改进措施和修改意见。使得X企业在不违反税收法则的根据下，减少纳税成本，增强X企业竞争力，完成该企业价值效益最优化。关键词：企业；纳税；筹划ABSTRACTWiththecontinuousdevelopmentoftheeconomy,marketcompetitionbecomesincreasinglyfierce,theenterpriseshallinthefiercecompetitionintheenvironmentandinvincible,taxplanning,development,throughthecostofthetaxcutswillbecometaxpayers.Taxplanningistomaketheenterprisemakesfulluseofthecountry’staxpolicytomaximizetaxbenefits,Promotingrationarrangementofbusinessfinancialactivities,inordertorealizethemaximizationofenterprisevaluegoal;Avoidenterprisefordsthetaxrisk.Taxplanningasataxfinancialactivities,istheenterprise’sfinancialpolicyimportantresponsibilities.Fromtheconceptoftaxplanning,thispaperusesthemethodofcombiningthetheoryandcase,analyzestheexistingproblems,andtopreparethatenterprisepaytaxesthroughaseriesofimprovementmeasuresareputforwardbasedontheproblemandimprovetheproposal.Thusinenterprisesarenotviolatedtaxpolicyunderthepremiseofreducingthetaxcost,improvetheenterprisecompetitiveness,maximizetheenterprisevalue.Keywords:Enterprise;Paytaxes;Planning目录1前言................................................................................12纳税筹划的概述......................................................................12.1纳税筹划的内涵....................................................................12.2纳税筹划的目标....................................................................12.3纳税筹划的必要性..................................................................22.4纳税筹划的原则....................................................................43X企业纳税筹划存在的问题............................................................43.1X企业纳税筹划现状.....................................................