公司所得税的税收筹划问题研究精选.docVIP

A公司所得税的税收筹划问题研究 摘要 当前，随着经济全球化步伐的逐步加快，我国经济正全面融入全球经济发展中去，经济的市场化和国际化程度正逐步加深，也推动了我国经济的全面发展。但在经济发展过程中，也逐步暴露出一些制度层面上的问题，在税收管理和税种和纳税优惠政策的制定方面存在一定的缺陷。本文以具体A企业为例，进行了所得税筹划研究，首先，进行了相关背景介绍，然后，对A企业所得税从企业所得税和个人所得税两个角度进行了纳税筹划管理的研究，认为由于企业在进行无形资产研发过程中，需要发生较大的费用，但无形资产的研究中所形成的各种费用，并不一定都能进行无形资产的资本化，这种情况下，就导致无形资产的资本化和费用化的划分存在一定的难度。在这种情况下，公司可以将无形资产相关资本化的研发费用进行资本化，或者是将应该资本化的费用进行费用化，这种情况下，为企业的盈利操作提供了条件，也可以为企业进行税收调节提供了相应的可能性。企业应积极的进行相应的薪酬调查，并在此基础上，对企业的总体薪酬计划进行初步的设计，并对各个层级的员工进行大概的薪酬水平的确定。很对企业的薪酬管理规划的总体要求，根据个人所得税的基本筹划管理的方法，对企业的薪酬水平进行较为全面的测算和筹划，并进行合理的薪酬等级和支付方法的确定。主要的薪酬管理的方法是按照月度发放的标准以及年终奖金的合理规划进行相应的管理和设计。 关键词：纳税筹划；企业所得税；个人所得税 Abstract At present, with the pace of economic globalization is speeding up, the economy of our country is fully integrated into the global economy, marketization and internationalization of the economy is gradually deepened, but also promote the comprehensive development of Chinas economy. However, in the process of economic development, some problems have also been exposed gradually, and there are some defects in the tax administration and the formulation of tax categories and preferential tax policies. Based on the A enterprise as an example, the income tax planning research, firstly, the background, and then, on the two angles of A enterprise income tax from the corporate income tax and personal income tax of the tax planning management, as enterprises in the development process of intangible assets, need large the cost of all expenses, but the formation of intangible assets in, does not necessarily make the intangible assets of the capital, this situation leads to difficulty of intangible assets and the cost of capital. In this case, the company can be related to the capitalization of the intangible assets development costs for capital, or should be capitalized cost expense, in this case, provided the conditions for the profit of the enterprise operation, can also provide the possibility for enterprises to carry out tax regulation. Enterprises should actively carry