PAGE中国地质大学长城学院本科毕业论文题目汽车制造业的纳税筹划一以长城汽车为例院别经济学院专业会计学学生姓名赵明月学号013130325指导教师安存红职称副教授2016年4月30日汽车制造业的纳税筹划一以长城汽车为例摘要随着我国经济的高速发展，各大中型企业开始迅速崛起，盈利数字也相继变得庞大，随之而来的就是高额的税务。纳税人都在想把税收负担降到最低，这样的事情是可以理解的，关键是用什么方法来达到自己想要的结果。在此背景下，对于企业纳税筹划这一问题进行研究分析对汽车企业及整个行业的发展具有重要推动作用。本文将以长城汽车为例，对该企业纳税筹划问题展开研究，这一研究将为相关研究提供新的思路，旨在有效降低长城汽车的税收成本，加强对企业现金的管理，帮助长城汽车实现自身价值最大化，实现长足稳定发展。关键词：长城汽车；纳税筹划；纳税收益ABSTRACTWiththerapiddevelopmentofChina'sautomobileindustryinrecentyears,theindustryhasgraduallybecomeanimportantpillarofChina'seconomicdevelopment,andhasastrongdrivingforceonrelatedindustries,theautomotiveindustryhasreceivedwideattention.Ontheotherhand,thecurrentdomesticcarpricescontinuetopromotepeople'sattentiontotheautomotiveindustry.Atpresent,thenationaldevelopmentoftheautomotiveindustryforthemacroadjustment,howeverthedevelopmentoftheautomobileexternalenvironmenttherearestillsomeunfavorablefactors,theautomobileoperationfacingsevereexternalenvironment,theautomobileenterprisecostincrease.Atpresent,automobileenterprisesbecauseofitsexistence,thelinkoftaxincrease,andtaxrelatedmattersareverycomplicated,thetaxincreasemakestheexternalcostofenterpriseshasalsoincreased,andthetotalcostproportionincreases.Inthiscontext,theresearchonthetaxplanningofenterprisesplaysanimportantroleinpromotingthedevelopmentofautomobileenterprisesandthewholeindustry.ThiswillbethetheGreatWallcarasanexample,theenterprisetaxplanningissues,thisstudywillprovidenewideasforrelatedresearch,toeffectivelyreducetheZotyeestatetaxcost,strengthentheenterprisecashflowmanagement,helptheGreatWallcartorealizetheirownvaluemaximization,toachievelong-termstabledevelopment.Keywords:theGreatWallAutomobile;TaxPlanning;TaxRevenue目录TOC\o"1-3"\h\uHYPERLINK\l_Toc66501前言PAGEREF_Toc66501HYPERLINK\l_Toc274762纳税筹划的概念界定PAGEREF_Toc274761HYPERLINK\l_Toc192642.1纳税筹划的含义PAGEREF_Toc192641HYPERLINK\l_Toc127322.2纳税筹划的方法及其基本运用1HYPERLINK\l_Toc94662.3纳税筹划的切入点PAGEREF_Toc94662HYPERLINK\l_T