摘 要
本文主要从五个方面来论述：一是：对纳税筹划的一般性问题进行了阐述，二是：对纳税筹划的作用进行论述，解释了纳税筹划的相关概念、纳税筹划的内容和作用，三是：重点论述了纳税筹划的理论基础以及我国纳税筹划的发展现状，并对我国纳税筹划的现状进行了分析：企业纳税筹划意识淡薄、观念陈旧；我国的税务代理制度不健全 ；我国纳税制度不够完善； 以及分析了企业纳税筹划产生上述问题的原因。四是：举例说明企业纳税筹划应考虑的问题，五是：对全文进行了总结。
关键词：企业；纳税；筹划
This article discusses five ways: First: the general tax planning for the problem described, are two: on the role of tax planning on explaining the relevance of the concept of tax planning, tax planning and the role of content, are three : focuses on the theoretical basis for tax planning and tax planning for the development of our country the status quo, tax planning and the status of our country are analyzed: weak consciousness of corporate tax planning, the concept of old; my country tax systems agent; tax system is not perfect in our country ; as well as an analysis of corporate tax planning issues arising from the above-mentioned reasons. Four are: examples of corporate tax planning should consider the question, are five: a summary of the full text.
key words: Enterprise; Tax ;Revenue preparation
目 录
