本文的研究首先重点阐述本文的研究背景、研究的目的及意义、研究
方法、研究内容结构及创新点。相关理论探讨部分，主要阐述税收与经济
增长的相关理论主流观点，国内外税收与民营企业发展关系的理论研究，
征税筹划的概念，并对征税筹划进行新的解读。在理论探讨的基础上，提
出泉州税务对民营企业的征税筹划的框架设计，通过征税筹划的流程构想、
征税筹划策略制定原则的设定，从征税筹划税收政策方案和服务辅助方案
两方面来分析构筑征税筹划方案的雏形。接下来，选定征税筹划的行业-茶
叶行业，分析我国现行的茶叶税收政策的存在的问题、泉州市安溪县茶叶
民企的税源管征现状的分析，调查安溪茶叶企业发展支持需求调查及分析，
同时分析泉州茶叶民企征税筹划策略的可行措施。接下来结合上一章的论
述，进行安溪某茶叶有限公司实例分析，通过调研分析该公司的生产经营
情况，结合税务部门管理难点分析，进行具体征税筹划策略分析探讨；最
后总结阐述本文的研究结论及本文研究的不足之处。
关键词：征税筹划 民营企业 税收服务Ⅲ
Abstract
In China, people always put the tax department and taxpayer likened the cat and
mouse, and the traditional sense of the Tax Department tax planning strategies are
usually anti tax, anti evasion objective setting based on. The author thinks that this
viewpoint is extremely one-sided, tax department and taxpayer relationship is
essentially interdependent, therefore, the tax department of the tax planning strategy
should not be confined to the anti tax avoidance, anti tax evasion. The research done
in this paper based on the perspective of tax departments, to tea enterprises as the
research object, the development direction and the demand of Quanzhou tea industry
enterprises, to the local tax department how to effectively develop the tax planning
strategy, which can guide the private economy to realize the transformation of the
region, but also regulate the local taxation order, realize the tax. A win-win situation.
This paper firstly expounds the research background, research purpose and
significance, research methods, research contents and innovation. Relevant theories
part, mainly elaborates the related theories of the mainstream view of tax revenue and
economic growth, the study of relationship between domestic and international tax
and the development of private enterprises, tax planning concept, and the tax planning
to make a new understanding. On the basis of theoretical study, proposed tax
framework design planning Quanzhou tax on private enterprises, through the process
of tax planning, tax planning strategy setting principles, through the analysis of tax
planning tax policy analysis and auxiliary service scheme to construct the embryonic
form of tax planning. Next, select the tax planning tea industry, tea industry in Anxi
County, Quanzhou city of private problems, our current tax policy of tax tea tube
syndrome present situation, the development of Anxi tea industry enterprise survey
support investigation and analysis of the requirement, feasible measures and analysis
of Quanzhou tea industry corporation tax planning strategies. Based on the analysis of
a chapter, Anxi Tea Company Limited as an example, through the investigation and
analysis of the production and operation of the company, the analysis combined with
the tax department management difficulties, specific analysis of the tax planning
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