1、XXXXXX 毕业论文 浅析我国企业所得税的纳税筹划浅析我国企业所得税的纳税筹划 作者姓名：XXX 专业名称：会计学 指导教师：XXX 讲师 浅析我国企业所得税的纳税筹划 - I - 摘要摘要 随着我国市场经济的不断发展，税收制度的进一步完善和税收法 治进程的加快，各种税金是企业成本费用的一项主要负担。 为此人们越来越多的运用税收筹划来维护自己的合法权益，税收 筹划必将越来越成熟，并将成为企业理财和经营活动中不可或缺的一 部分。本文将分别从税率、计税依据、税收优惠、会计政策的选择、 会计的账务处理等方面研究企业所得税纳税筹划的方法，达到为企业 节约纳税成本，提高经济效益的目的。 所得税的纳税筹
2、划在企业经营中诸多优势，值得进一步学习和研 究。 关键词：关键词：企业所得税 纳税筹划 纳税方法 税收优惠 浅析我国企业所得税的纳税筹划 - II - AbstractAbstract With the rapid development of economy, tax system is much more rounded and with their increasing legal process of tax legislation many kinds of tax are the major cost to the company. So we will use more tax
3、planning to safeguard lawful rights and interests than before. Tax planning must be is more and more complete .It will be essential to conduct financial transactions and running a company. This article focuses on the methods of tax planning in tax rate, tax base, tax preference, the accounting polic
4、y choices, accounting booking and so on to saving tax cost of company and enhance economic performance. The tax planning of income tax has great advantage on running a company, it worthy for further learning and researching. Keywords: income law, tax planning, rate paying method, tax preference 浅析我国企业所得税的纳税筹划 - III - 目录目录 摘要 I AbstractII 目录 . III 前言 . 1 1 企业所得税和纳税筹划的概述 . 2 1.1 纳税筹划的含义及特征 . 2 1.2 税法对企业所得税的影响 . 2 1.3 我国企业所得税纳税筹划现状 . 3 1.4 企业所得税纳税筹划的意义 . 4 2 税收优惠进行筹划的主要项目 . 5 2.1 优惠税率所得税纳税筹划 .
