摘要:企业，作为市场独立的法人，其根本目的是为了盈利，而税负作为一种支出，对企业的利益直接产生影响，企业越来越意识到，需要在顺应国家税法精神的基础上进行税务筹划，减轻自身的税负，实现自身的利益。

　　　烟草行业，作为国家的纳税大户，长期以来，一直是越纳税越光荣，随着环境的变化，对于正处于市场经济转型期的烟草企业而言，竞争的压力使得税负的沉重越来越明显，烟草企业也逐渐意识到税务筹划的重要性，而其本身也拥有广阔的税务筹划空间。

　　　本论文对税务筹划的定义、特点、对企业的影响，并结合大理卷烟厂案例，为企业减轻税负，综合多种有效税务筹划方法，提出切实可行的建议和方案，并希望能对其他烟草生产企业有一定的借鉴作用。

　　　全文共分为五章，各章主要内容为：第一章绪论，主要是对税务筹划产生的背景和特点的研究，介绍其概念，探讨其目标和对国家及企业的意义；第二章从筹资、经营、投资和多种经营活动就税务筹划对企业的各项影响进行探讨，并就税法构成要素的特点，研究税务筹划的基本方法，并提出税务筹划的一些注意事项。第三章简略地介绍了我国烟草行业的现状和面对的挑战，对我国烟草企业承担的税负作一个简明的介绍，并提出我国烟草企业在涉税事宜所面临的问题。第四章和第五章，则简略地介绍了我国烟草行业的现状和面对的挑战，回顾了大理卷烟厂的历史，粗略地介绍了它的经营纳税情况，并在此基础上，就前部分提到的问题，给出解决方案，最后结合企业的具体实际情况，就企业运用差别税率临界点、转移定价、委托 加工等筹划方法对企业的消费税进行税务筹划，并就企业的运输问题，外部投资的合并纳税问题进行实证研究。

关键词　税务理论 烟草  税务筹划  烟厂 消费税

Abstract:Enterprise, as independent market corporation, the purpose is to get profit. So any enterprise will save his expense and get more income. Taxation as a burden, effects the profit of the enterprise directly. Enterprise realized that they must to take tax planning to save this kind expense.

Tobacco industry, because their special status in the country’s revenue, they see it as a glory that pay more tax to the country. But with the change of the competitive environment, they find the burden of taxation is very heavy, they imminently need to plan their tax expense.

This thesis, by applying the theories to taxation together with the actual applies case study of cigarette factory, is to look for an efficient way to lower the tax cost of the cigarette enterprise.  

The full text is divided into five chapters. The first chapter explores the background of the come into being of the tax planning, and the definition and the characteristics. The second chapter introduces how the tax planning affects the financing, operation and investment of enterprise and the general approach of tax planning. Chapter three researches the tax planning ways of value-added tax and consumption tax. Chapter four and five briefly reviews the road of Dali cigarette factory’s development and how it is taxed. And it researches in tax planning with real examples of Dali cigarette factory, applying the crash point, transfer price, outward process and some way. Hope this thesis can be used as a reference for Chinese cigarette enterprises who want to plan their tax.

Keywords　tax theory   tobacco   tax planning   cigarette factory  consumption tax