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AbstractII
1.1 投資與稅收的概念1
1.2 納稅籌劃的概念1
1.3 納稅籌劃的特點(diǎn)2
1.3.1合法性2
1.3.2適應(yīng)性2
1.3.3超前性2
1.3.4謀劃性2
1.3.5目的性3
1.3.6綜合性3
1.3.7普遍性3
1.4 投資活動(dòng)中納稅籌劃的意義3
1.4.1納稅籌劃是企業(yè)投資利益最大化的重要途徑3
1.4.2 納稅籌劃是企業(yè)投資規(guī)范動(dòng)作的重要保證4
1.4.3 納稅籌劃有利于資源優(yōu)化配置4
2 企業(yè)投資納稅籌劃的策略5
2.1 企業(yè)組織形式的納稅籌劃5
2.1.1 從稅務(wù)管理的角度來(lái)分析組織形式的優(yōu)劣5
2.1.2 從稅收負(fù)擔(dān)的高低來(lái)分析不同組織形式的優(yōu)劣6
2.2 企業(yè)投資方向的納稅籌劃6
2.2.1 利用國(guó)家對(duì)科研單位和大專(zhuān)院校，從事技術(shù)性服務(wù)的稅收優(yōu)惠政策6
2.2.2 利用國(guó)家對(duì)興辦第三產(chǎn)業(yè)的稅收優(yōu)惠政策6
2.2.3 利用國(guó)家對(duì)新辦的勞動(dòng)就業(yè)服務(wù)企業(yè)的稅收優(yōu)惠政策7
2.2.4 利用國(guó)家對(duì)高新技術(shù)企業(yè)的稅收優(yōu)惠政策7
2.3企業(yè)投資規(guī)模與資本結(jié)構(gòu)的納稅籌劃7
2.4 投資決策中有關(guān)時(shí)間選擇的稅務(wù)籌劃7
2.4.1 選擇分期投資方式8
2.4.2 合理選擇優(yōu)惠年度8
2.5 通過(guò)出資方式進(jìn)行納稅籌劃8
2.6 通過(guò)投資方式進(jìn)行納稅籌劃9
2.6.1直接投資和間接投資的納稅籌劃9
2.6.2 企業(yè)在擴(kuò)大規(guī)模增加投資時(shí)的納稅籌劃10
2.6.3 購(gòu)買(mǎi)生產(chǎn)設(shè)備時(shí)的納稅籌劃10
3 投資中的納稅籌劃在實(shí)際操作中應(yīng)注意的問(wèn)題11
3.1 籌劃方案要具有可操作性11
3.2 要正確衡量稅負(fù)水平11
3.3 應(yīng)該將籌劃方案放到整體經(jīng)營(yíng)決策中加以考慮11
3.4 應(yīng)隨時(shí)關(guān)注稅收政策的變化12
結(jié) 論13
參考文獻(xiàn)14
致 謝15
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企業(yè)稅收籌劃并不是一個(gè)新生事物，在西方國(guó)家己有很長(zhǎng)的歷史，不僅被政府認(rèn)可，而且在會(huì)計(jì)主體中應(yīng)用十分普遍，甚至已成為一種謀生的職業(yè)。但在我國(guó)稅收籌劃處于探索、研究和推行的初始階段。本文站在投資納稅人的角度，對(duì)投資活動(dòng)所涉及的各個(gè)方面，認(rèn)真研究了稅收政策的具體規(guī)定。通過(guò)對(duì)投資活動(dòng)所涉及的組織形式、投資方向、投資規(guī)模、資本結(jié)構(gòu)、出資方式等進(jìn)行分析，力求給投資人一個(gè)完整的、全方位的納稅籌劃知識(shí)，使其在投資活動(dòng)中正確利用稅收的政策導(dǎo)向，科學(xué)運(yùn)用稅收籌劃手段納稅籌劃的概念，降低納稅負(fù)擔(dān)納稅籌劃的概念，謀取投資效益的最大化。
本文主要分為三個(gè)部分：第一部分：投資，稅收及納稅籌劃的概述；第二部分：企業(yè)投資納稅籌劃的策略；第三部分：投資中納稅籌劃在實(shí)際操作中應(yīng)注意的問(wèn)題。
關(guān)鍵詞：投資；納稅籌劃；策略
On the corporate investment activities in tax planning
Abstract
Corporate tax planning is not a new thing, it has a long history in Western countries, not only it is recognized by the Government, but also in accounting applications is widespread in the main, or even it has become a career of making a living. However, in our country tax planning in the exploration, research and implementation of the initial stage. This article from the perspective of the taxpayer investment, the investment activities of the various aspects involved, carefully studied the tax policies of specific provisions. Through the investment activities of the organizations involved in the form of investment direction, the scale of investment, capital structure, such as financing methods for analysis, to give investors a complete and comprehensive tax planning knowledge of its investment activities in the correct use of tax policy-oriented, scientific use of tax Planning tools, lower tax burden, to seek to maximize investment returns.
This paper is divided into three parts: Part I: investment, taxation and tax planning overview; Part II: business investment tax planning strategies; Part III: Investment in tax planning in the actual operation should pay attention to the problem.
Key Words：Investment；tax planning；Strategy
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