周佳娜 定稿.doc

31摘要企业所得税在任何一个国家里都是重要税种之一。当今经济市场企业种类越来越多企业数量的不断增加大多数企业为了可以在猛烈的竞争环境中存活下来企业更多的是追求怎么把各个成本降到最低怎么样才能实现利益最大化。所以对其的避税环境以及策略分析这一课题的研究论述显得尤为重要了。本文首先分析了企业所得税的避税环境背景和意义、以及其国内外研究然后对企业所得税避税的一般原理进行分析概括如对企业所得税概念的解读、对避税的理解等等；接着剖析我国企业所得税的避税现状及案例企业中所存在的一系列问题；最后为了在这强烈的竞争环境中生存下来选择合理避税、甚至偷税漏税成了一大途径因而企业所得税的税务谋划战略以及提出建议是极为重要的。对于当今的社会主义市场经济企业所得税的避税过程中存在的可完善的地方本人在深入案例公司实地调查钻研的基础上对企业所得税的避税提出了几点倡议：（1）加强财会人员的水平掌握税法。（2）制定合适合理的避税途径。(3)选择合乎国家立法精神的方法。关键词：企业所得税避税策略AbstractEnterpriseincometaxisoneofthemostimportanttaxesinChinaandothercountries.Intoday'seconomicmarkettherearemoreandmorekindsofenterprisesandthenumberofenterprisesisincreasing.Inordertosurviveinthefiercecompetitionenvironmentmostenterprisesaremoreinpursuitofhowtominimizeallcostsandhowtomaximizebenefits.Thereforeitisparticularlyimportanttocarryouttheresearchonthetaxavoidanceenvironmentandstrategyanalysisofenterpriseincometax.Thispaperfirstanalyzesthebackgroundandsignificanceofcorporateincometaxavoidanceenvironmentaswellasitsresearchathomeandabroadthenanalyzesandsummarizesthegeneralprinciplesofcorporateincometaxavoidancesuchastheinterpretationoftheconceptofcorporateincometaxtheunderstandingoftaxavoidanceandsoon;thenanalyzesthecurrentsituationofcorporateincometaxavoidanceinChinaandaseriesofproblemsinthecaseenterprises;finallyinordertobestronginthisfieldTosurviveinthefiercecompetitionenvironmentithasbecomeamajorwaytochooseareasonabletaxavoidanceoreventaxevasionandtaxevasion.Thereforethetaxplanningstrategyandsuggestionsofenterpriseincometaxareextremelyimportant.Fortoday'ssocialistmarketeconomythereareperfectplacesintheprocessofenterpriseincometaxavoidance.Onthebasisofin-depthinvestigationandstudyofthecasecompanyIputforwardseveralsuggestionsforenterpriseincometaxavoidance