毕业论文-企业所得税税务筹划问题研究

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1、 I 摘 要 在当今竞争如此激烈的市场经济环境中，企业要想 立于不败之地，就必须有自己独特的竞争优势，根据波特的竞争优势理论，竞争优势可以通过降低成本和细分市场来获得，企业所得税是企业成本费用的一项主要来源。税负毫无疑问对企业来讲是一种费用负担，虽然减轻税负的途径有很多，如偷税、逃税、税务筹划等，但违法的途径会给企业带来很大的风险。所以，合法的税务筹划才是企业理性的选择。 本文以系统的观点，围绕追求税后收益最大化这条主线，在对企业所得税纳税筹划进行可行性分析的基础上，从理论介绍了企业所得税筹划的 概念和 原则， 根据企业所得税本身的特点和税负弹性，介绍的企业所得税税务筹划的具体内容，并以 企业

2、所得税税务筹划 实务 进一步解释了税务筹划的可操作性，包括利用不同的会计核算方法增加企业成本费用的税前扣除、利用职工薪酬不同的列支方法增加其税前扣除、利用广告费不同的记录方式增加其税前扣除以及利用公益性捐赠 不同方式 、不同主体、 不同期限 的选择进行税务筹划。 最后 阐述了企业所得税税务筹划存在的若干问题 和 改进策略 以及对税务筹划未来的展望。 关键词 ： 企业所得税 税务筹划 成本费用 税收收益 II Research on Enterprise Income Tax Planning Abstract: In todays highly competitive market envir

3、onment, companies want to survive, it must have its own unique competitive advantage, according to Porters theory of competitive advantage, competitive advantage by reducing costs and market segments to obtain , corporate income tax is the business costs of a major source. There is no doubt that the

4、 tax burden on enterprises, is a cost burden, although there are many ways to reduce the tax burden, such as tax evasion, tax evasion, tax planning, etc., but illegal way will bring great risk. Therefore, legitimate tax planning is the business rational choice. In this paper, the system point of vie

5、w, focusing on the pursuit of the main line to maximize after-tax income, corporate income tax planning on feasibility analysis, based on the theory describes the corporate income tax planning concepts and principles, according to its own characteristics and corporate income tax tax elasticity of co

6、rporate income tax planning introduce specific content, and corporate income tax planning tax planning practices to further explain the operability, including the use of different accounting methods to increase tax deductions for business costs, the use of payroll charged different ways to increase

7、its tax deduction, the use of different recording modes advertising costs to increase their charitable donation tax deduction and the use of different ways, different subjects, different maturities selected for tax planning. Finally expounded existing corporate income tax planning and improvement of a number of issues on tax planning strategies and future prospects. Keywords： Corporate income， Tax planning， costs， Tax benefits