新企业所得税法下纳税筹划.docVIP

新企业所得税法下的纳税筹划 中文摘要：在经济全球化的今天，市场竞争加剧、法制逐步完善、企业运作日益规范，企业要提高竞争能力和盈利能力，实现企业价值最大化，树立纳税筹划战略势在必行。2008年新《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。税制的改革会带来纳税筹划思想和技术的变化，企业进行所得税纳税筹划的方法与措施也必须有所调整。在新的企业所得税制下，作为市场主体的企业应当采取应对措施，积极主动地进行企业所得税纳税筹划，做到依法纳税与合理避税、节税的协调统一。企业只有进行纳税筹划，才是合法有效享受纳税权益，获取最大收益的正确抉择。 本文采用逻辑推理和定量分析与定性分析相结合的研究方法，主要分五部分进行探讨。本文首先介绍了纳税筹划的基础理论，论述了纳税筹划的涵义、特点以及原则。其次，深入阐述了新《企业所得税法》改革的主要内容及其影响。并以此为基础，提出了企业在新法下可以从企业所得税税率、税收优惠政策、会计处理政策、企业组织形式以及过渡期优惠等多角度进行纳税筹划，以期达到实现合法减轻税收负担、实现企业价值最大化的经营目标。 关键词：新企业所得税法 变革 纳税筹划 Abstract: In the economic globalization today, market competition gets intensified, and legal system are steadily improved, enterprises function in an ever standardized manner. Enterprises should make tax planning as its strategy so that maximize its value. In 2008, the promulgation and enforcement of the Law of the People’s Republic of China on new 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. Tax planning always has its political and economic environment, and its thought and technique vary with the change of tax system. The method and measure of enterprise income tax system has also to be adjusted. Under the situation of the new enterprise income tax system, the main players in the market have to take countermeasures, plan the enterprise income tax planning actively and bring about harmony of paying taxes lawfully, avoiding tax reasonably and tax-saving. Only by conducting tax planning can enterprises safeguard their interests as taxpayers and gain maximum benefit. Two methods, logical reasoning and the combination of qualitative analysis and qu