中小企业所得税h纳税筹划浅析.docxVIP

东北农业大学学士学位论文 学号：3140052115中小企业所得税纳税筹划浅析Analysis on income tax planning of small and medium sized enterprises 学生姓名：xxx 指导老师：xxx 所在院系：网络教育学院 所学专业：农林经济管理 研究方向： 农林经济 东 北 农 业 大 学 中国·哈尔滨 xxxx年xx月摘 要 在我国，虽然纳税筹划还是一个比较新的概念，但我国企业对税收观念理解逐渐改变，且企业所得税与其他流转税相比有更大的筹划空间，为企业税收筹划提供了可行性；新《企业所得税法》的执行，迫切要求企业寻找新的筹划方法，但我国的税收筹划存在整体水平不足、且在税收筹划上存在误区等现状。中小企业可以利用税收优惠政策进行企业所得税筹划，主要的方法有选择合理的企业组织形式、利用对小型微利企业的税收优惠政策、聘用特殊人员进行所得税纳税筹划、利用免税收入进行税纳税筹划、利用产业优惠政策进行所得税纳税筹划、利用高新技术企业的税收优惠政策、利用鼓励技术创新和科技进步的税收优惠政策；中小企业可以利用账务处理方式进行企业所得税筹划，主要的方法有一些几点：利用固定资产加速折旧法进行所得税纳税筹划、利用债券溢折价摊销方法进行所得税纳税筹划、合理选择存货计价方法进行所得税纳税筹划 、合理的列支费用支出进行所得税纳税筹划，企业可以通过选择合理的账务处理方法，进行税务筹划。关键词：中小企业；企业所得税；纳税筹划；会计AbstractIn our country, although the tax planning is a relatively new concept, but our country enterprise of tax understanding gradually change, and corporate income tax and turnover tax compared to the greater space for planning, for enterprise tax planning provides a feasible; implementation of the new enterprise income tax law, there is an urgent requirement of enterprises to find new ways of planning, but our country tax planning has the overall level is insufficient, and the tax planning is the misunderstanding of the situation. Small and medium-sized enterprises can make the enterprise income tax planning with preferential tax policies, the main method is to choose reasonable enterprise organization form, use of preferential tax policies for small profit enterprises, employing the special personnel income tax planning, the use of tax exempt income tax tax planning, the use of industrial policies for income tax planning, the use of high technology enterprises preferential tax policies, the preferential tax policy to encourage technological innovation and progress of science and technology; small and medium-sized enterprises can make the enterprise income tax planning by the accounting treatment, the main method has some points: using the accelerated depreciation method of fixed asset tax planning, the bond premium amortization method fo