【会计学专业优秀论文】新企业所得税法下的税收筹划研究--152490121.docVIP

毕 业 设 计（论 文） 新企业所得税法下的税收筹划研究 学生姓名： 学 号： 所在系部： 专业班级： 指导教师： 日 期： A Discussion on The Tax Planning Based on the New Enterprise Income Tax Law By 摘 要 新企业所得税法下的税收筹划是成熟市场经济中市场主体成熟的行为体现,是纳税人理性化战略的一部分。它的成熟程度其实反映了一个国家的市场经济成熟度,反映了该国国民的纳税意识和税务部门的征管水平。纳税人通过税收筹划一方面调整发展方向和资源配置结构,寻求长远的减免税收益；另一方面在税收法规的框架下,调整成本收益的确认,谋求税后利益最大化。因此，新税法下的税收筹划作为合法地减少税收支出的一种行为，也被越来越多的企业所采用。 本文从新企业所得税法下税收筹划的概念,税收筹划的理论依据及实施条件等方面的研究入手,阐述了新企业所得税法下税收筹划的变化,分析了我国税收筹划的发展前景，提出了推动我国税收筹划发展的若干对策建议。文章立足于企业的角度,结合新税法的实施具体阐述了企业如何应用税收筹划减轻税负,合法实现纳税利益。 文章分为四个部分。第一部分在综述国内外有关税收筹划理论的基础上, 对“新税法下税收筹划”的国内外研究现状进行了梳理，重新界定了税收筹划的目标。第二部分阐述税收筹划的概念，重点论述了税收筹划的本质特征，分析了我国现行的企业税收制度 关键词：税收筹划 新企业所得税法 Abstract Tax Planning is a mature behavior of Enterprise in the ripe market economy; it is a part of taxpayers rationalized strategy. Its ripeness has actually reflected the market economy maturity of a country, have reflected people of this countrys consciousness of paying taxes and expropriation and management level of the revenue department. The taxpayers on the one hand adjust the direction of development planning and resource allocation structure, and seek long-term income tax relief by tax planning; On the other hand the taxpayers adjust costs and receipts to seek maximize after-tax interest under tax laws framework. Therefore, the new tax law of tax planning to reduce taxes as a legitimate expenditure for a particular act, but also more and more enterprises has been used. In this text, to start with the concept of the new enterprise income tax law and theoretical foundations of tax planning, I will illustrate the new ideas of the new enterprise income tax law, the future of tax plan’s development and give some advice about China’s tax plan. Then, my dissertation, which based on the view of enterprise and combined with the implementation, el