论企业费用支出中税务筹划

摘  要
任何纳税人都期望减轻税负，因为他们往往要求以最小的投入，获取最大的产出，以实现企业价值最大化的目标，这是税务筹划的需求动机和经济基础
近年来，税收筹划越来越受到企业的重视，而我国的企业所得税法在会计政策选择、税前扣除项目、税率、税收优惠等方面都给了纳税人一定的筹划空间，本文通过在研究费用 、税收筹划的概念、费用扣除的优惠政策以及税收筹划特征的基础上，对如何应用税务筹划减轻税负, 合法实现纳税利益提出方法和途径,并分析在税务筹划时应关注的相关风险。

关键词  税收筹划；税收优惠；风险
Abstract
Each tax payer would have the expectation of tax relief for the reason that they need to acquire maximal output out of minimal input so as to achieve the goal of maximizing corporate value ,which is the demand motivation as well as the economic base of tax planning．
In recent years, corporate tax planning is more and more attention. In our country，Enterprise Income Tax Law has been leaving some planning space for taxpayers in terms of accounting policy choice, pre-tax deductions, tax rates, tax concessions and so on. This thesis， based on introducing the fees, the concept of tax planning, preferential policies of fees deduction and characteristics of tax planning, aims to put forward suggestions and approaches on coping with tax planning, alleviating tax payment and legally realizing the benefits of tax payment and analyze the related risks during tax planning .

Keywords   Tax Planning  Tax Concessions  Risk

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】