1、 本科生毕业论文 企业所得税汇算清缴存在的问题与建议 以 XXX 保险公司为例 院系名称 会计学院 姓 名 学 号 专 业 会计学 指导教师 2012 年 5 月 20 日 I 摘摘 要要 企业所得税汇算清缴是与税收法规密切相关的严肃工作，而企业往往希望通过税收 筹划达到避税的目的，特别是在对新税法理解不够深入的情况下，企业纳税调整面临极 大地涉税风险。本文以 XXX 保险公司企业所得税汇算清缴为例，首先在介绍企业所得税 汇算清缴相关文献的基础上，介绍了 XXX 保险公司及其 2011 年所得税汇算清缴存在的 问题，然后分析 XXX 保险公司所得税汇算清缴中存在问题产生的原因，最后针对 XXX
2、 保 险公司所得税汇算清缴存在的问题与成因提出自己的建议。本文认为 XXX 保险公司在所 得税汇算清缴中存在的问题主要有使用不合规发票、个人费用列支到公司的费用中税 前扣除、费用间的随意列支等问题，从其成因上看主要是对新税法理解不够、企业内 部控制不严以及避税动机引起的，为此本文认为 XXX 保险公司加强所得税汇算清缴的 管理应首先加强相关人员对税法的学习，应树立遵纪守法的观念、加强内部管理并合理 避税。 关键词：关键词：企业所得税；汇算清缴；问题与建议 II Abstract Enterprise income tax liquidation is a serious work which
3、is closely related with the tax laws and regulations of the serious work. And enterprises often hope through the tax planning to achieve the purpose of tax avoidance, especially in the new tax law to understand not in-depth. Tax adjustment of enterprises faces greatly tax related risks. The article
4、takes the enterprise income tax liquidation of XXX insurance company as an example. Firstly, on the basis of introducing related literatures of enterprise income tax liquidation, the article introduces the situation of XXX insurance company and the problems of its enterprise income tax liquidation i
5、n 2011. And then analyses the reasons of the problems of XXX insurance company income tax liquidation. Finally, according to the problems and its causes existing in the XXX insurance company income tax liquidation put forward some recommendations. This paper argues that the problems existing in ente
6、rprise income tax liquidation of XXX insurance company is mainly using not compliance invoice, personal expenses row to the companys expenses used for tax deduction, the optional row among costs and so on. To see from its causes ,the problems is mainly caused by understanding the new tax law not enough, enterprise internal control is lax and tax avoidance motivation of enterprise. Therefore this article thinks that XXX insurance company should strengthen the relevant personnel on tax la
