中小企业企业所得税纳税筹划解析本科设计.doc

河南财经政法大学成功学院本科生毕业论文（设计） 中小企业企业所得税纳税筹划解析 院系名称 管理学系 姓　　名 学　　号 2008442301 专　　业 会计学 指导教师 摘　要 随着我国市场经济体制的完善，税收的作用日益凸现，税收对整个社会的影响越来越大。企业所得税是我国税收收入的主体税种之一，是会计对企业经济活动的反映。征收企业所得税有利于国家对经济进行宏观调控，并有利于经济的增长。 2008年1月1日起我国实施了新的企业所得税法，这是我国税收制度的一次重要改革。这次的所得税改革除了将原有的内资企业所得税和外商独资企业及外用企业所得税合二为一外，还在纳税义务人、税率、费用扣除标准、税收优惠、纳税申报时间等方面作了改变，这些改变为我国的中小企业创造了一个全新的税收环境，也对中小企业的所得税纳税谋划造成了一定影响。 本文从企业所得税纳税筹划的内涵和基本方法出发，分析了我国中小企业所得税纳税筹划现状，并针对问题提出纳税筹划的策略方法。最后得出结论，只有合理科学的进行所得税筹划，才能降低税收支出，提高企业竞争力，从而使企业取得更好发展。 关键词：中小企业；企业所得税；纳税筹划  Abstract With the perfection of market economy system, the function of Taxation increasingly protruding shows, tax impact on the society more and more. Corporate income tax is the tax revenue in China one of the main taxes, accounting for enterprise economic activity reflected. Collection of enterprise income tax is helpful for a country to have macroscopical adjusting control to economy, and is conducive to January 1, 2008 Chinas implementation of the new enterprise income tax law, the Chinas tax system is an important reform. The reform of enterprise income tax in addition to the original domestic enterprise income. January 1, 2008 Chinas implementation of the new enterprise income tax law, the Chinas tax system is an important reform. The reform of enterprise income tax in addition to the original domestic enterprise income Tax and foreign enterprise and external enterprise income tax become outside, still the taxpayer, tax rate, the expense deduction standard, tax incentives, tax declaration time waited for a respect to make change, these change for our countrys small and medium-sized enterprises to create a new tax environment, but also to the small and medium-sized enterprise income tax planning by certain effect. This article from the enterprise income tax planning for the connotation and basic method set out, analysed our country small and medium-sized enterprise income tax planning present situation, and proposed the strategies and methods of tax planning. In