税收筹划在国外己经有了比较成熟的理论研究和实践应用。而在我国,税收筹划研究起步较

晚,目前还处于不断的探索和完善阶段。随着我国税收体制的不断改革和完善,越来越多的企业

开始重视税收筹划,掌握科学合法的税收筹划手段来降低企业税负,但同时也存在很多关于税收

筹划的认识误区。

本文根据税收筹划有关理论和方法,紧密结合宁夏广电传媒集团有限公司的实际情况,在我

国税法背景下,通过对企业具体情况进行分析,对税收筹划在企业的应用和改进进行了比较深入

的研究。

本文内容主要分四个部分:一是简要阐述了论文选题的背景、意义和目的,以及主要研究方

法;二是详细阐述了税收筹划的基本理论,其中包括对税收筹划的概念性界定、税收筹划的原则

和基本方法等;三是介绍了宁夏广电传媒集团有限公司的基本情况,0前享受的税收优惠状况,

纳税及税收筹划现状,分析了企业目前税收筹划工作中存在的问题;最后,提出了改进的建议,

并结合企业的实际情况,设计了企业主要税种的税收筹划方案。

本文研究的目的是运用税收筹划相关理论,结合企业实际,查找企业在经营管理中,尤其是

目前开展的税收筹划工作中存在的不足之处,提出改进的建议。同时,尝试根据企业的实际情况,

列出主要税种的筹划方案,从而帮助该企业更好地开展税收筹划提供参考。

关键词:税收筹划,税收优惠,风险控制,筹划案例

Abstract

Tax planning has been more mature theories research and practice application in foreign countries.

But in our country, tax planning research started late, and still on the stage of constant exploration and

perfecting. With the tax system reform unceasingly perfect in our country, more and more enterprises

begin to pay attention to tax planning, use scientific and legitimate tax planning to reduce tax burden,

but also there is a lot of misunderstanding about the tax planning.

According to tax planning theory and methods, combined with the actual situation of Ningxia radio

and television media group co.,LTD, in the context of our tax laws, it analysis the specific

circumstances of the enterprise, study more in-depth on tax planning in enterprise applications and

improved.

There are four main parts in this paper. Firstly, it introduces the topic selection&39;s background,

significance and purpose, and the main research method. Secondly, there is an overview of the basic

theory of tax planning, including the conceptual definition of tax planning, tax planning principles and

basic methods, etc. Thirdly, it introduces the basic situation of Ningxia radio and television media group

co., LTD, the present state of tax incentives and tax planning, analyzes problem in the current tax

planning. Finally, it puts forward some suggestions, and gives some tax planning cases of the main tax

of the enterprises, combining with the actual situation of enterprises.

This paper aims to use tax planning theory, to look for shortcomings in business management,

especially in the tax planning, and puts forward some suggestions. At the same time, it tries to list some

tax planning cases, so as to help the enterprise to do tax planning better.

Key words: Tax planning, tax break, risk control,planning case