大学毕设论文-新企业所得税法实施后企业税务筹划空间的探讨 城市学院-.docVIP

摘 要 税务筹划是在不违反国家税收法律、法规及规章制度的前提下，纳税人自行或通过中介机构的帮助，为了实现价值最大化(或股东财富最大化)而对企业的生产、经营、投资、理财和组织结构等经济业务或行为的涉税事项，预先进行设计和运筹的过程。 2008年《企业所得税法》的颁布实施，实现了内外资企业所得税制的统一，实现了内外资企业公平竞争、共同发展的“双赢”格局，成为中国税制进一步迈向国际化、法制化的标志。新法在纳税主体制度、税率制度、税基制度、税收抵免制度、反避税制度、税收征管制度等方面进行了多项制度变革，与此相应，企业进行所得税税务筹划的方法与措施也必须有所调整。 本文首先介绍了本文的研究背景和国内外税务筹划的发展状况，阐述了税务筹划的基础理论，将税务筹划与避税、偷税、逃税等概念进行比较分析，介绍了税务筹划的基本技术,明确了新《企业所得税法》相对于旧税法变化的主要内容，最后，分析了在新企业所得税法背景下，企业可以从利用会计政策、利用税收优惠等多角度进行税务筹划，以期达到实现合法减小税负，实现企业价值最大化的经营目标。 关键词：企业所得税，税务筹划，空间，探讨 ABSTRACT Tax planning is that the taxpayers plan and operate their enterprises’ manufacture, operation, investment, finance, organization structure and the like economic work or behavioral tax matters in advance in order to achieve the enterprises’ overall tax burden optimization and maximum value，which is on the premise that the tax Payers don’t violate the law violate regulations in their country. In 2008，the promulgation and enforcement of the Law of the People’s Republic of China on Enterprise Income Tax brings about harmony of domestic capital enterprise income tax system and foreign investment enterprise income tax system. Meanwhile, it also implements domestic capital enterprise and foreign investment enterprise’s win-win structure of fair competition and mutual development，becoming the marking of taxation system of China moving forward a single step to the internationalization and the legalization. The new law has made innovations in tax payer system，tax rate system，tax base system，income tax deductions system，anti-tax-avoidance system，tax administration system and so on. Correspondingly，the method and measure of enterprise income tax system has also to be adjusted. First of all，this thesis introduces the background of this paper and the status of development of tax planning at home and abroad. It explains the basic theory of tax planning and it compares tax planning with tax-saving, tax-evading，Tax-escaping and so forth，illustratin