浅析新企业所得税法下中小企业税基的筹划.docVIP

浅析新企业所得税法下中小企业税基的筹划 摘要：在市场经济条件下，税收筹划已经成为企业的发展一个十分重要的因素。 2008年1月1日起《中华人民共和国企业所得税法》正式施行，对旧的企业所得税制度和相关政策进行了重大调整，从而对企业产生深远的影响，但同时也为企业进行税收筹划提供了广阔的空间。尤其对于中小企业而言，进行适当的税收筹划来减少企业税收负担是非常有意义的选择。本文对新企业所得税法下中小企业税基的筹划进行了研究。首先，文章阐述了税收筹划及其意义，分析了中小企业进行税收筹划的必要性。之后文章指出了新旧所得税税法在应纳税所得额、税前规定扣除、税率、纳税人认定的不同之处，以此为基础，从收入总额和税前扣除项目两大方面提出了新企业所得税法下中小企业税基筹划的具体方法，通过案例，对中小企业所得税的税收筹划进行了分析，达到减少税负实现企业价值最大化的目标。 关键词：新企业所得税法；中小企业；税收筹划 Analyses the new enterprise income tax law of small and medium-sized enterprises under the planning of the tax base Abstract：Under the market economy condition, tax planning has become the development of enterprise one of the very important factors. On January 1, 2008 the PRC enterprise income tax law enforcement, the old official enterprise income tax system and relevant policy was a major adjustment, thus to enterprise have far-reaching influence, but also for enterprise tax planning to provide a broad space. Especially for small and medium-sized companies, proper tax planning to reduce enterprise tax burden is very significant choice. In this paper, a new enterprise income tax law under the planning of the tax base of small and medium-sized enterprises are studied.Firstly, the article elaborates the tax planning and significance of small and medium-sized enterprises, analyzes on the necessity of tax planning. After the paper points out that the new and old income tax code in the taxable income amount, the tax deduction, tax rates, taxpayer and determination of difference, based on this, the gross income and tax deduction from the two aspects of project put forward new enterprise income tax under the tax planning of small and medium-sized enterprises by case, specific methods, to small and medium-sized enterprise income tax planning for the analysis, to reduce the tax burden realizing the maximization of enterprise value goal. Key words：New enterprise income tax law；Small and medium-sized enterprises；Tax planning 目录 前言 1 一、新企业所得税法下的税收筹划的现状分析 1 （一）理论综述 1 （二）中小企业企业所得税筹划的必要性