企业所得税纳税筹划研究分析.docVIP

湖南涉外经济学院本科生毕业论文（设计） PAGE PAGE II 摘 要 自2008年新企业所得税法实施以来，虽然税率较之之前有所下调，但是25％的税率对于企业来说税负仍然是比较重的。由于，企业所得税税负的弹性比较大，再加之其可以进行筹划的空间也比较大，故而，它还是成为了企业在进行纳税筹划时的首选税种。在新的所得税规范制度下，企业应当积极主动地去采取应对措施，进行所得税的纳税筹划，为企业节省税费。这不仅是企业对国家税收政策的积极响应和支持，充分发挥税收的激励性，而且能使企业沿着可持续发展的方向生产经营，形成投资决策和企业收益的良性循环，为企业带来一定的利好。本文主要是以新企业所得税法为基础，结合实施条例中划分的层次，做出对收入和成本、扣除项目、优惠政策的纳税筹划研究，再加上资金时间价值的税务筹划建议，希望企业能在实际生产经营中的纳税做到依法纳税、合理避税和节税的协调统一。 关键词：新企业所得税；纳税筹划；资金时间价值 ABSTRACT Since the implementation of the new Enterprise Income Tax Law in 2008, although the tax rates have decreased, 25% rate tax in tax burden is still relatively heavy for enterprises. Because of the elastic tax burden on income taxes , and also the large space on planing , it considers that the new Enterprise Income Tax is superior to others enterprise’s tax planning. In the new enterprise income tax system, as the mainstay of the market, enterprises should proactively take measures in order to deal with the enterprise income tax planning,and to save taxes for enterprises. It is not only a positive response and supporting of national tax policy ,or incentively giving full play to the tax, but also enable the enterprises to production and operation along the direction of sustainable development.as a result of forming a virtuous circle of investment decision,it brings corporate earnings ,and certain benefits for the enterprises at the same time.This paper is mainly based on the new enterprise income tax law, combined with the division level with the implementation of the Ordinance, make the cost and income, deductions, preferential policies and tax planning study, suggestions for planning and time value of capital tax, business tax can hope in the actual production and operation of unify reasonable tax avoidance and tax tax, in accordance with the law. Key Words: New corporate income tax; Tax planning; Time value of money PAGE I 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc 摘 要 PAGEREF _Toc \h I HYPERLINK \l _Toc ABSTRACT PAGEREF _Toc \h