企业所得税的税收筹划

本文ID：145318

(字数：8916)

XCLW54290 企业所得税的税收筹划 (字数：8916)

摘要

税收筹划是企业以国家颁布的税法为依据而进行的一种筹划行为，该行为具有合法性，主要是企业为了减轻税收负担，增加利润，因而对生产经营中的各种与税收有关的事项进行事前准备和分配，进而能够减少企业的税收，同时降低企业的税务风险，最终提高企业的经济利益。由于企业所得税在税收总额中所占比重较大且有良好的筹划空间，所以较好地进行企业所得税筹划能够提高企业的经济利益，促进企业的发展，使企业利润和竞争力得到提高。本文以联创电子公司为实例，研究了所得税筹划相关方面的问题同时提出了对策和建议，进而为企业改善管理，提高经济效益，提供一定的借鉴作用。

关键词：企业；所得税；税收筹划；

Abstract

Tax planning is the enterprise issued by state tax law as the basis for a kind of planned behavior, this behavior is legal, mainly is the enterprise in order to reduce the tax burden, increase profits, thus the production and operation of various tax related matters for preparation and distribution, thus can reduce the taxes of the enterprise, at the same time reduce the tax risk of the enterprise, eventually improve the economic benefits of enterprises.Due to the large proportion of enterprise income tax in the total amount of tax and good planning space, a better enterprise income tax planning can improve the economic interests of enterprises, promote the development of enterprises, and improve the profits and competitiveness of enterprises.Taking lianchuang electronics co., LTD as an example, this paper studies the problems related to income tax planning and puts forward countermeasures and Suggestions, so as to provide certain reference for enterprises to improve management and economic benefits.

Key words: Enterprise income tax; high-tech enterprises; tax planning;

摘要 I

Abstract II

导论 1

1、问题的提出 1

2、国内外研究动态 1

3、论文结构 1

4、主要研究方法 2

一、我国企业所得税税收筹划的相关理论 3

1、企业所得税税收筹划的概念和特点 3

2、企业所得税税收筹划的基本原则 3

3、企业所得税税收筹划的方法、步骤 3