ZLTH企业所得税筹划案例研究-会计学专业论文.docx

重庆大学硕士学位论文中 重庆大学硕士学位论文 中文摘要 I I 摘 要 改革开放以来，随着经济的不断发展和国家数次税收改革的推进，我国的税 收法治环境和税务机关的税收管理效率得到了很大的提高。同时规模型企业也在 不断壮大，纳税人逐渐意识到纳税筹划对于企业发展的重要性。 近年来，税收制度改革的推进使得纳税筹划已逐渐成为国内企业财税研究的 热点话题。随着 2008 年新企业所得税法的实施，我国市场经济体制的建立和逐步 完善，纳税筹划已成为企业节俭开支的重要手段之一。我们相信，在 21 世纪的经 济生活中，纳税人的纳税筹划愿望会更加强烈，人们将越来越多地运用纳税筹划 来维护自身的合法权益，纳税筹划必将得到更快的发展。为此本文的选题具有重 要的现实意义。 本文立足于我国新企业所得税法，从企业所得税整体着手进行筹划，结合具 体案例，力求实践与理论的结合，更加清晰地展现了企业所得税历史、现状及内 涵。并且从三农政策与西部大开发着手，以企业所得税纳税筹划为主线，深入浅 出地介绍了企业所得税筹划的基本原理。首先，从纳税筹划基础理论出发，充分 运用新税法的相关政策，总结企业所得税纳税筹划方法；其次，在理论研究的基 础上，对西部企业 ZLTH 进行纳税筹划，通过对内外环境和经营状况的分析，准 确定位纳税筹划目标，全面开展纳税筹划调查，使企业税收预算更加优化。希望 本文的研究模式能为相关企业有针对性的调整和筹划各项涉税行为，节约税收成 本、合理避税有所借鉴。 关键词：纳税筹划，税基，税率，收入，扣除 重庆大学硕士学位论文英 重庆大学硕士学位论文 英文摘要 II II ABSTRACT Since the reform and opening up, with the constant development of economy and the realization of the reform of state tax, our tax law environment and tax management efficiency of tax organs has been greatly improved. Because of a enterprises expansion, taxpayer gradually realize the importance of tax planning for the development of the enterprise. In recent years, tax planning has gradually become into hot topic of the domestic enterprise finance and tax study. With the implementation of the new enterprise income tax law in 2008, establishing and perfecting gradually of Chinas market economic system, tax planning has become into an important means of enterprises frugal spending, We believe that taxpayers hope for tax planning will more intense in the economic life of 21st century, and people will increasingly use tax planning to safeguard their own legal rights, so tax planning will get faster development. This papers selection of subject has the important practical significance. The paper described the basic process of corporate income tax planning in simple terms, which is based on the new Enterprise Income Tax Law of China, tries to combine practice and theory, and places the Rural Policy and the Western Development as the theme and the corporate income tax planning as the main lin