企业合理避税的分析

摘 要

自改革开放以来我国经济飞速发展，经济的快速发展推动我国企业经营模式走上了另一个巅峰。越来越多的企业走上了合理避税的道路，我们不难发现企业合理避税已经成了绝大部分企业的战略部署。合理避税的方法各式各样关键取决于企业自身适合什么样的税务筹划方案。不同的企业有不一样的避税方式，但目的不外乎就是实现企业利润最大化。然而在我国这样的法制大国一旦涉及税收便是一个严肃的问题，于法律而言偷税、漏税都是触犯国家法律的。所以在这里我们提出了“合理避税”这样一个名词，就是要让企业在合情、合理、合法的范围内最大限度的减少财务成本，实现企业盈利最大化，在市场竞争中占据有利位置。但是，即使是这样企业合理避税还是存在一定程度问题的。本文首先介绍了合理避税概念、意义、影响让大家对合理避税初步认识，然后又总结了一些常见合理避税的办法，从这些办法中不难发现企业合理避税中还存在一些问题，然后针对这些问题深入了解并找出解决方案，最后对全文进行总结。

关键词：合理避税; 税务筹划; 财务成本

ABSTRACT

The rapid economic development of our country since reform and opening up, the rapid development of economy to promote our country enterprise management pattern on the another peak. More and more enterprises in the path of a reasonable tax avoidance, we is not hard to find reasonable tax avoidance has become most enterprise strategy. Key depends on the reasonable tax avoidance method of all kinds enterprise itself is suitable for what kind of tax planning scheme. Different companies have different ways of tax avoidance, but nothing more than a maximize profits yet in our country the legal powers when it comes to tax is a serious problem, the law for tax evasion, tax evasion are breaking the laws of the state. So here we put forward the \tax\maximum reduce financial cost, maximizing profits, occupy the favorable position in the market competition. But, even so, the enterprise reasonable tax avoidance or problems to a certain extent. This paper first introduces the concept of reasonable tax avoidance, meaning, influence let everybody to the reasonable tax avoidance preliminary understanding, then summarizes some common reasonable tax avoidance, from the way it is not difficult to find there are still some problems in the enterprise reasonable tax avoidance, and then to understand and find out solutions to solve these problems, finally, to summarize the full text.

Key words: A reasonable tax avoidance; The tax planning;Financial cost

目 录

一、企业合理避税的概念、意义及影响 ........................................................... 1

（一）合理避税的概念 ........................................................................................... 1 （二）企业合理避税的意义 ................................................................................... 1 （三）企业合理避税的影响 ................................................................................... 2

1.合理避税在国内市场的影响 ......................................................................... 2 2.合理避税在国际市场上的影响 ..................................................................... 3 3.合理避税对企业内部的影响 ......................................................................... 3

二、企业合理避税的方法 ....................................................................................... 4

（一）选择企业类型避税法 ................................................................................... 4 （二）非居民企业避税法 ....................................................................................... 5 （三）选择投资方式避税法 ................................................................................... 5 （四）计算材料避税法 ........................................................................................... 5

三、企业合理避税所存在的问题 ......................................................................... 6

（一）企业较低的财务水平不能满足合理避税要求 ........................................... 7 （二）企业缺乏专业的指导 ................................................................................... 8 （三）企业在进行合理避税时对未来风险估计不足 ........................................... 8 （四）企业缺少宏观调控 ....................................................................................... 8

四、企业合理避税所存在问题的解决对策 ...................................................... 9

（一）关注国家政策，提高企业自身素质 ........................................................... 9 （二）强化企业财务人员素质，提高工作效率 ................................................. 10 （三）增强法律意识，及时与税务部门沟通 ..................................................... 10 （四）合理预测企业经营行为，健全财务制度 ................................................. 10 （五）统筹考虑，杜绝违规成本 ..........................................................................11

结语 ............................................................................................................. 11 参考文献 ..................................................................................................... 13 致谢 ............................................................................. 错误！未定义书签。