企业所得税纳税筹划策略..docVIP

毕业论文 企业所得税纳税筹划策略 Enterprise income tax strategy  摘要 纳税筹划是指纳税人在法律允许的范围内，或者至少在法律不禁止的范围内，通过对投资、筹资、经营活动等理财涉税事项进行事先的精心规划和安排，最大限度地减轻税收负担的一种合法的涉税管理活动。本文主要新企业所得税法下的企业，就如何缩小企业所得税税基、怎样选用较低的企业所得税税率两个方面，进行合理纳税筹划提出相应的对策和建议，领会精神，以达到合理合法节税目的。 企业所得税；纳税 Tax planning is to show taxpayer in within the scope of the law, or at least in law banned range, through to the investment and financing, business activities financial tax matters of careful planning beforehand and arrangement, the maximum reduce tax burden of a legal tax related management activities. This paper mainly to