宁波纺织职业学院
专科毕业设计（论文）
题 目 企业合理避税的分析
学生姓名 蔡丽红 陈红萍 姜金维
专业班级 08会计电算化3班
指导老师 赵勃
企业合理避税的分析
上海大专学校摘 要
现在，我们一谈起避税，无论是税务机关还是一般的人马上会想起避税是一种损害国家利益
并且与税收立法精神相悖，是法律和道德所不容的行为，被社会广泛蔑视和不齿，但是我认为，这是对避税理解的片面性所造成的，其实避税行为可分为两类 :一类是不可以接受的避税 ,即狭义的避税 ,指纳税人违背国家的税收意图 ,曲解税法的含义 ,其实质是非法的 ,是属于逃税行为。另一类是可以接受的避税 ,指纳税人根据国家的税收政策导向 ,通过对纳税方案的优化选择 ,精心安排自己的经济事务 ,以减轻税收负担 ,取得正当的税收利益 ,这种行为就是我所要论述的合理避税。可以接受的避税就如同走近道避开红灯的都是了解交通法规的司机，硬闯红灯的，不是无视交通法规，就是交通法规的执行的弹性太大。本文仅就利用税法的优惠政策来进行如何合理避税进行探讨。
关键词：合理避税 税务会计 税收筹划
A REASONABLE ANALYSIS OF
CORPORATE TAX AVOIDANCE给老婆买礼物
ABSTRACT
Discussion that enterprises evade payment of duty rationallyAbstract: Now, as soon as we speak of and evade payment of duty, both tax authority and general person will remember that it is that one will damage national benefit and run counter to the legislative spirit of the tax revenue to evade payment of duty at once, it is a behavior that law and morals do not allow, despised and despised extensively by the society, whether but I think this to cause to one-sidedness understood to evade payment of duty, evade payment of duty the behavior can be divided two kinds into in fact. One is it evade payment of duty to be can accepted, namely narrowly-defined to evade payment of duty, refer to taxpayer violate tax revenue intention of country, twist meaning of tax law, essence its illegal, to evade the tax of the behavior. Another is it evade payment of duty to be can accepted, mean taxpayer according to the tax revenue policy guidance of the country, through the optimization choice of the scheme to paying taxes, plan ones own economic affairs elaborately, in order to lighten the tax revenue burden, make proper tax revenue interests, this kind of behavior is that what I will described evades payment of duty rationally. Can accept evade payment of duty like walk shortcut avoid red light to find
out about driver of traffic law, ones that make a dash across the red light hard, either ignore the traffic law, the elasticity of execution of or the traffic law is too great. How this text makes use of preferential policy of the tax law to go on alone to evade payment of duty and carry on the discussion rationally.
Keyword: Evade payment of duty rationally Tax accounting The tax revenue preparing
中文摘要……………………………………………补水保湿排行榜………………1
英文摘要……………………………………………………………2
引言……………………………………………………………青岛养老保险……6
逃税和偷税漏税的区别１、合理避税与税务会计的联系…………………………………6
１.1 概念辨析 …………………………………………………7
１.2 两者联系 …………………………………………………8
２、合理避税的可行性及法律分析……………………………… 9
２.1 合理避税的可行性 …………………………………………9
２.2 税收筹划的法律分析 ………………………………………10元旦放假安排:3天假不调休
３、合理避税的正确认识 …………………………………………13
４、合理避税的路径选择 …………………………………………15
５、合理避税的具体操作方法 ……………………………………18６、合理避税应该遵守的原则 ……………………………………20
6.1 合法性原则 …………………………………………………21
6.2 合理性原则 …………………………………………………21
6.3 成本—效益原则………………………………………………21
6.４ 筹划性原则…………………………………………………21 ７、企业税务会计对营业税的反应……………………………………22８、合理避税的重要意义……………………………………………22 结束语…………………………………………………………………24致谢……………………………………………………………………26
参考文献………………………………………………………………28
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