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摘 要：依法缴纳款税在当今社会主义法制市场经济下已经成为每一个企业不可规避的法定义务。正因如此，企业的重要目标之一就是，在一定范围内不违反法律规定的情况下，合理利用税法规定减少企业的成本，进而把企业税后经济利益最大化。如何通过合理的税务筹划来让企业获得的税后利润是最多的是每个企业所要思考的问题。中小企业在经济发展中占据的地位随着社会和时代的发展愈发显得重要，对我国经济建设有着重大的贡献。在当下世界整个经济疲软、市场不振的情况下，巨大困难和挑战让大多数中小企业应接不暇，税负过重就包含其中。本文就以宿迁宏达制衣为例针对中小企业如何合理避税提出一些意见和措施。 54340
毕业论文关键词：中小企业，合理避税，税收，纳税筹划
Abstract： To pay taxes according to law in the socialist market economy, the rule of law has become a legal obligation of every business. Because of this case, one of the important goals of the enterprise is within a certain range does not violate the law, the rational use of the tax law to reduce the cost of doing business, and thus to maximize the after-tax corporate profits. How to make a reasonable tax planning to maximize after-tax corporate profits are each enterprise need to think about. Along with the development of society and times , minor enterprises play an increasingly important role in socialist market economy and has great contribution to the chinese economy.As the the global economic slumps and economy market looks weak, there were many challenges to minor enterprises, over-taxed is one of these. This paper take Hongda of SuQian as an example put forward some ideas and measures to minor enterprises for avoids taxes reasonably.
Keywords: small and medium-sized enterprises,reasonable tax ,avoidancetax, tax planning
目 录
1引言 2
2中小企业合理避税相关理论简介 2
2.1中小企业合理避税定义 2
2.2中小企业合理避税的手段 3
2.2.1 转让定价法 3
2.2.2 企业存货计价避税 3
2.2.3 固定资产折旧 3
2.2.4 资产摊销法 3
2.3中小企业合理避税的特征 4
2.3.1.合法性 4
2.3.2 超前性 4
2.3.3.目的性 4
2.3.4.综合性 4
3合理避税对宏达制衣的作用 4
3.1实现经济效益最大化的企业经营目标 5
3.2提高企业的经营管理水平 5
3.3提高我国税收法制化的程度 5
3.4实现社会资源的优化配置 6
4宏达制衣合理避税的方式 6
4.1利用中外合资的优惠税收政策 6
4.2税负转嫁合理避税策略 7
4.3固定资产折旧方法和折旧年限选择的进行避税 7
4.4负债筹资避税 7
5宏达制衣合理避税给我们带来的启示 8
5.1正确把握和理解税收实质