企业所得税（Corporate income tax）.docVIP

企业所得税（Corporate income tax） Corporate income tax In the process of enterprise operation, the realization of income tax planning benefits is mainly achieved through reasonable selection of cost accounting methods. (1) making full use of the cost and expenses for the tax planning of enterprise income tax; From the point of view of cost accounting, it is the most fundamental means to reduce the tax burden of enterprises by using the full payment of cost and expenses. Enterprise income tax is calculated according to the amount of taxable income and the tax rate stipulated by. The tax rate is vested, the enterprise income tax payable according to the amount of the taxable income of the enterprise should be. The taxable income shall be calculated after deducting the income, expenses, taxes and losses related to the income by the total amount of the enterprise income. Obviously, if income is fixed, as far as possible to increase the deductible items, which is in compliance with the premise of the accounting standards for financial and tax system, the enterprise is allowed to deduct the items to be fully charged, will make the amount of taxable income is greatly reduced, and ultimately reduce the corporate income tax base, and to reduce the burden of objective. (two) make use of the reasonable choice of depreciation method to carry out the enterprise income tax plan Depreciation is an integral part of the cost. According to the current system, the methods commonly used in enterprises include the average year method, the workload method and the accelerated depreciation method. The amount of depreciation calculated by using different depreciation methods is inconsistent in quantity, and the cost of fixed assets allocated to each period of production cost is also different. Therefore, the calculation and extraction of depreciation must be related to the size of the cost, directly affect the profit level of enterprises, and ultimately affect the tax burden of enterprises. In th