企业所得税筹划理论与实例研究

【作者】 李太东；

【导师】 罗孝玲；

【作者基本信息】 中南大学 ， 工商管理， 2007， 硕士

【摘要】 税收筹划在企业的经济活动中具有十分重要的地位。对于税收筹划理论和实践的研究,在经济发达国家和地区已经发展较为成熟和完备,但在我国还刚刚起步。由于我国的税制结构的特殊性,企业所得税是企业的最主要税负之一。合理的税收筹划不仅可以减免部分税负,而且还可以增强企业的成本控制意识,达到增强企业的实力,提高企业竞争力的目的,研究企业所得税筹划也就成为在我国进行税收筹划的首要目标。论文在对国内外税收筹划现状进行系统综述的基础上,深入探讨了税收筹划的目的、前提、分类和方案设计等。然后根据我国现行企业所得税政策,对如何充分运用税收优惠政策、合理采用内部核算方法、适度把握准予扣除项目、科学安排生产经营活动等方面对企业所得税筹划进行了较全面、深入的理论研究,并就目前国内企业在企业所得税纳税方面遇到的疑难问题,以案例的方式对企业国内企业所得税筹划的可行性进行了分析,比较了企业各项涉税业务税收筹划前后的结果,并指出实际操作中应注意的问题。更多还原

【Abstract】 Tax planning has a very important position in the economic activities of enterprises. The theoretic and practical researches on tax planning have well developed and become mature abroad, especially in the developed countries or regions. While in China, it is just beginning. Because a particularity of Chinese tax system , enterprise income tax is one of the most main burdens of corporations. Reasonable tax planning can not only reduce taxation burden to some extend, but also reinforce the consciousness of enterprise’s cost control. The purpose of enterprise income tax planning is to reinforce the competitiveness and strength of enterprises. And the research on the enterprise income tax planning becomes the principal work in tax planning in China.In this paper, based on comprehensive research of the national and international tax planning status, a thoroughly discussion on the concept of tax planning is made. Then, a general research on the policies of enterprise income tax is made. According to the difficult problems that enterprises meet in dealing with enterprise income tax at current time, practically this paper makes analysis for the possibility of the tax planning for enterprise income tax, comparing the result after tax planning with it before tax planning for the cases related to tax payment, and point out the problem should pay attention to in the practical operation.更多还原