摘 要
隨著我國稅收征管體制的不斷改革和完善,企業(yè)已被推向了全面稅收約束下的市場競爭環(huán)境.越來越多的企業(yè)正努力通過合法的途徑尋求低稅負(fù)、高效益的精英理財(cái)方案，為此稅收籌劃應(yīng)運(yùn)而生，并成為近期企業(yè)財(cái)務(wù)管理領(lǐng)域中的熱門話題。近30年來，西方國家對稅收籌劃幾乎家喻戶曉，而在我國則是一個(gè)新的知識領(lǐng)域，內(nèi)容體系尚不成熟，只是近幾年才逐漸被人們所認(rèn)識、了解、實(shí)踐和關(guān)注。中小企業(yè)在我國總量大，獲利能力小，又不可缺少，生存環(huán)境不容樂觀。特別是生產(chǎn)型中小企業(yè)，稅負(fù)相當(dāng)嚴(yán)重。中小企業(yè)的重要性和難于生存的現(xiàn)狀，應(yīng)該引起社會特別是學(xué)術(shù)界更多地關(guān)心，給他們提供更多的納稅籌劃選擇方案，正確認(rèn)識稅收籌劃以及在實(shí)踐中合理運(yùn)用，是當(dāng)前亟待解決和研究的重要課題。
納稅籌劃可以使企業(yè)充分利用國家稅收政策爭取最大限度的稅收利益;促進(jìn)企業(yè)合理安排經(jīng)營理財(cái)活動,以實(shí)現(xiàn)企業(yè)價(jià)值最大化的目標(biāo);規(guī)避企業(yè)的涉稅風(fēng)險(xiǎn).納稅籌劃作為一項(xiàng)涉稅理財(cái)活動,是企業(yè)財(cái)務(wù)決策的一項(xiàng)重要責(zé)任. 由于納稅籌劃的內(nèi)容是多方面的，納稅籌劃的領(lǐng)域十分廣泛，具體的籌劃方法不勝枚舉，本文立足吉林市xx絕緣材料有限公司納稅籌劃起步較晚、納稅人對納稅籌劃的實(shí)踐過程比較緩慢的現(xiàn)實(shí),深刻分析了吉林市xx絕緣材料有限公司納稅籌劃目前存在的問題,提出對規(guī)范和發(fā)展我國納稅籌劃的建議.
[關(guān)鍵詞]中小企業(yè)、納稅籌劃、財(cái)務(wù)管理

ABSTRACT
Along with the constant reform and improve the tax collection system,the enterprise has been constrained to a comprehensive rax competition in the market environment.More and more enterprises are trying through legal channels to seek a low tax burden and highly effective financial management,tax planning this emerged,and in recent times has become a hot topic in the fied of financial management.Content system is not yet mature,but in recent years has gradually understood by the people,understand,practice and concern. In our country there is huge number of medium and small size enterprises,with less profit ability,indispensability and poor survival condition.Especially,the medium and small size manufacturing enterprises suffer heavy tax burden.The society,particularly,the academic circles should care the importance of medium and small size enterprises and their hard condition of survival,providing them more choice for tax planning,the enterprises pay taxes as a correct understanding of tax planning and reasonable use in practice,and research is the need to resolve important issues.
Corporate tax planning can make full use of the state's tax policy for the maximum tax benefit; reasonable arrangements to promote the activities of business management in order to achieve the goal of maximizing enterprise value; to avoid tax-related business risks. Tax planning activities as a tax-related financial management , is an important financial decision-making responsibility. as a result of tax planning is multi-faceted areas of tax planning is very extensive and too numerous to mention specific planning methods, the paper-based insulation materials Co., Ltd., Jilin City Tengda late start tax planning taxpayers on tax planning practice the reality of the process is relatively slow, profound analysis of the Jilin City Insulation Materials Co., Ltd. Tengda existing tax planning issues for the development of norms and tax planning suggestions.
Key words: Financial Manageme、Medium and Small Enierprisnt、Corporate tax planning


目錄
第一章 緒 論 5
1.1選題背景介紹 5
1.2研究現(xiàn)狀 6
1.2.1、國外研究動態(tài) 6
1.2.2國內(nèi)研究動態(tài) 7
1.3論文研究目的、意義及方法 8
1.3.1研究目的 8
1.3.2研究意義 8
1.3.3.研究方法 9
第二章 納稅籌劃基本理論 10
2.1納稅籌劃的內(nèi)涵 10
2.2納稅籌劃的基本原理及技術(shù) 11
2.2.1納稅籌劃基本原理納稅籌劃最重要的原理是節(jié)稅原理。 11
2.2.2稅收籌劃技術(shù) 13
2.3納稅籌劃的風(fēng)險(xiǎn)及控制 16
2.3.1納稅籌劃的風(fēng)險(xiǎn) 16
2.3.2納稅籌劃風(fēng)險(xiǎn)的控制 18
第三章 吉林市xx絕緣材料有限公司納稅現(xiàn)狀及原因分析 20
3.1吉林市xx絕緣材料有限公司簡介和納稅現(xiàn)狀 20
3.1.1吉林市xx絕緣材料有限公司簡介 20
3.2、吉林市xx絕緣材料有限公司納稅現(xiàn)狀 20
3.3吉林市xx絕緣材料有限公司涉稅方面存在的問題 24
第四章 吉林市xx絕緣材料有限公司納稅籌劃的措施 26
4.1.吉林市xx絕緣材料有限公司的納稅籌劃 26
4.1.1 公司銷售網(wǎng)點(diǎn)增值稅納稅義務(wù)人選擇的納稅籌劃 26
4.1.2 運(yùn)輸方式的納稅籌劃 28
4.2生產(chǎn)經(jīng)營決策方面的納稅籌劃 30
4.2.1采購定價(jià)的納稅籌劃 30
4.2.2企業(yè)閑置資產(chǎn)的納稅籌劃 31
4.3財(cái)務(wù)管理決策方面的納稅籌劃 33
五、結(jié)束語 34
六、參 考 文 獻(xiàn) 35