摘要:上市公司投资税收筹划是国外税务代理业和税务咨询业的重要内容。近几年来，税收筹划在我国越来越引起人们的普遍关注。这是由于随着市场竞争的日趋激烈，企业生存和发展的压力不断增大，促使企业不断寻找降低成本、费用的方法和途径。税收支出是企业成本的一部分，通过税收筹划，在国家税法允许的范围内，合理减轻企业的税收负担，增加企业的经营利润，不失为增强企业竞争力的有效手段。而对于股份制公司投资的税收筹划，由于企业投资的方式、地区、行业、组织形式等不同,企业的税收优惠政策也有所不同,因此股份制企业在进行投资决策时必须进行相应的税收筹划,必须考虑企业投资对企业税收负担的影响及对企业税后收益的影响。本文主要对企业投资税收筹划进行相关的探讨。

关键词：投资税收筹划；成本-效益；优惠政策；税收负担

ABSTRACT:Listed company investment tax planning is an important foreign tax agency and tax consulting. In recent years, the tax planning in China are increasingly a cause for general concern. This is because as the market increasingly fierce competition, increasing pressure on survival and development of enterprises, companies constantly look for ways to reduce costs, costs and means. Tax expenditures are part of the enterprise cost through tax planning, within the limits of national tax laws allow reasonably reduce the tax burden on enterprises, increase the enterprise's operating profit, be effective means to enhance enterprise competitiveness. Tax planning and for joint-stock company investment, because of the way for investment in enterprises, regions, industry, organizational forms, such as different enterprises preferential tax policies also vary, joint-stock company at the time of investment decisions must therefore make appropriate tax planning, you must consider the impact of investment on enterprise tax burden and the impact on corporate earnings after tax. This article related discussions mainly on the tax planning of enterprise investment.

Key words：tax planning；prime cost- beneficial；Preferential policy； result; tax burden