我國企業(yè)稅務籌劃理論及其運作研究.pdf

1、山西財經(jīng)大學碩士學位論文我國企業(yè)稅務籌劃理論及其運作研究姓名：張芳梅申請學位級別：碩士專業(yè)：會計指導教師：郭澤光2007-05-204 Abstract Nowdays, tax planning have been a very important industry in western countries, the behavior of tax planning can be found in any enterprises a

2、nd 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

3、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 sh

4、orter 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 by combining theory with practice: the

5、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 divid

6、ed 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

7、 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 practice of tax