摘要：隨著稅法的逐步健全以及稅收征收管理的加強(qiáng)，企業(yè)越來(lái)越感覺(jué)到稅款的繳納在整個(gè)資金運(yùn)作中的重要性，特別是我國(guó)成為WTO的正式成員國(guó)，資金、技術(shù)、人員在這個(gè)邊界日益消逝的全球市場(chǎng)上加快流動(dòng)，這一切都使得了解稅法，掌握合理避稅方法，并具體運(yùn)用到企業(yè)的經(jīng)營(yíng)發(fā)展戰(zhàn)略中去，成為漸趨強(qiáng)烈的需求。越來(lái)越多的企業(yè)放棄偷逃稅，尋求通過(guò)合法的途徑來(lái)增加自身利益。本文試圖通過(guò)對(duì)我國(guó)企業(yè)合理避稅進(jìn)行系統(tǒng)分析，研究我國(guó)企業(yè)合理避稅現(xiàn)狀、我國(guó)生產(chǎn)企業(yè)合理避稅的方法、我國(guó)合理避稅存在的問(wèn)題以及相應(yīng)的解決對(duì)策。

關(guān)鍵詞：合理避稅，企業(yè)價(jià)值最大化，避稅方法

Abstract：Along with the gradual improvement of the tax law and the strengthening of tax collection and management, enterprise more and feel of the pay of taxes in the whole capital operations of the importance, especially our country becomes a member of the WTO, capital, technology and personnel in this boundary increasingly dies the global market to speed up the flow, it all makes understand tax laws, tax avoidance command the reasonable method, and application to the management of the enterprise development strategy, become "strong demand. More and more enterprises give up defeat or evade, seeking through the legal way to increase. This paper attempts to our country enterprise reasonable system of tax avoidance, the paper studies our country enterprise reasonable tax avoidance present situation, our country production enterprise in China, the method of reasonable tax avoidance tax avoidance reasonable the existing problems and corresponding measures. 

Key Words：Reasonable tax purposes，the maximization of enterprise value，tax avoidance method

　　　企業(yè)的合理避稅具有重要性與合理性，對(duì)于企業(yè)的發(fā)展具有重要的現(xiàn)實(shí)意義。企業(yè)進(jìn)行合理避稅，不僅有利于提高企業(yè)的納稅意識(shí)，使其充分熟悉和了解國(guó)家的稅收相關(guān)法律政策，而且有利于提高企業(yè)的經(jīng)營(yíng)管理水平，提升企業(yè)的實(shí)力，更好地參與市場(chǎng)競(jìng)爭(zhēng)。企業(yè)要充分了解國(guó)家政策、法規(guī)、并向其靠攏，充分了解自己的權(quán)利，在實(shí)踐中參與、運(yùn)用和提高，在盡納稅義務(wù)的同時(shí)，選擇合理的方法行使自己合理避稅的權(quán)利，實(shí)現(xiàn)資源和獲利要素的優(yōu)化組合以及企業(yè)價(jià)值的最大化。同時(shí)，國(guó)家的稅收征管及立法機(jī)構(gòu)也應(yīng)加大力度，真正研究企業(yè)及納稅人在避稅領(lǐng)域的實(shí)際操作，以完善立法，最大限度地增加國(guó)家的稅收，減少稅款的不合理流失。