摘要:在社會主義市場經(jīng)濟條件下，我國在稅務籌劃方面的研究得到蓬勃發(fā)展，但與西方國家相比，我國稅務籌劃起步較晚，不夠成熟和完善。稅務籌劃作為一種理財活動，為企業(yè)節(jié)約不必要的成本支出，有助于提高企業(yè)的競爭力，已被國內(nèi)廣大納稅人接受并在實踐中得以運用。它是企業(yè)財務管理的有機組成部分，貫穿于納稅人從戰(zhàn)略管理到日常生產(chǎn)經(jīng)營的方方面面，是一項龐大而系統(tǒng)的工程。本論文采用理論與實踐相結合的方式，闡述了有關稅務籌劃的基本理論，總結了稅務籌劃的基本技術，分析菏澤廣源銅帶股份有限公司的生產(chǎn)經(jīng)營和財務狀況，找出稅務籌劃空間，通過對不同方案的比較，找出最優(yōu)方案，實現(xiàn)公司利益最大化。另外，企業(yè)在進行稅務籌劃的同時，不能忽視風險的存在，要采取一些必要的措施減少風險發(fā)生。

關鍵詞 企業(yè)所得稅；稅務籌劃；稅收優(yōu)惠

Abstract:　Many studies about tax planning research have been made maturely in the foreign country, however, it is a new field in our country. At present, under the condition of socialist market economy, our country in the tax planning research has been booming. Tax planning has been accepted among the domestic taxpayers and used in practice. As a financial activity, it saves unnecessary costs for enterprises and improves the competitiveness of enterprises. It is an organic part of financial management and a huge system engineering, through which the taxpayer from strategic management to daily production and management aspects. This paper adopts the way of combining theory and practice, expounds the basic theory of tax planning, summarizes the main technologies of tax planning, analysis of Heze Guangyuan copper Strip Co.,Ltd production and business operation and financial status, find out the tax planning. Through the comparison of different schemes, we want to find the best scheme, and then to achieve the company value maximization. In addition, at the same time, when carrying out tax planning, we want to advice the enterprise not to ignore the existence of the risk, if necessary, company should take some measures to reduce risk and find out the existing problems of enterprises in tax planning and future direction.

Keywords  corporate income tax  tax planning  tax preference