《浅析我国企业所得税的纳税筹划》-毕业论文.docVIP

PAGE XV 精品 精品 浅析我国企业所得税的纳税筹划 作者姓名：XXX 专业名称：会计学 指导教师：XXX 讲师 精品 摘要 随着我国市场经济的不断发展，税收制度的进一步完善和税收法治进程的加快，各种税金是企业成本费用的一项主要负担。 为此人们越来越多的运用税收筹划来维护自己的合法权益，税收筹划必将越来越成熟，并将成为企业理财和经营活动中不可或缺的一部分。本文将分别从税率、计税依据、税收优惠、会计政策的选择、会计的账务处理等方面研究企业所得税纳税筹划的方法，达到为企业节约纳税成本，提高经济效益的目的。 所得税的纳税筹划在企业经营中诸多优势，值得进一步学习和研究。 关键词：企业所得税 纳税筹划 纳税方法 税收优惠 Abstract With the rapid development of economy, tax system is much more rounded and with their increasing legal process of tax legislation many kinds of tax are the major cost to the company. So we will use more tax planning to safeguard lawful rights and interests than before. Tax planning must be is more and more complete .It will be essential to conduct financial transactions and running a company. This article focuses on the methods of tax planning in tax rate, tax base, tax preference, the accounting policy choices, accounting booking and so on to saving tax cost of company and enhance economic performance. The tax planning of income tax has great advantage on running a company, it worthy for further learning and researching. Keywords: income law, tax planning, rate paying method, tax preference  目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc294686008 摘要 PAGEREF _Toc294686008 \h I HYPERLINK \l _Toc294686009 Abstract PAGEREF _Toc294686009 \h II HYPERLINK \l _Toc294686010 目录 PAGEREF _Toc294686010 \h III HYPERLINK \l _Toc294686011 前言 PAGEREF _Toc294686011 \h 1 HYPERLINK \l _Toc294686012 1 企业所得税和纳税筹划的概述 PAGEREF _Toc294686012 \h 2 HYPERLINK \l _Toc294686013 1.1 纳税筹划的含义及特征 PAGEREF _Toc294686013 \h 2 HYPERLINK \l _Toc294686014 1.2 税法对企业所得税的影响 PAGEREF _Toc294686014 \h 2 HYPERLINK \l _Toc294686015 1.3 我国企业所得税纳税筹划现状 PAGEREF _Toc294686015 \h 3 HYPERLINK \l _Toc294686016 1.4 企业所得税纳税筹划的意义 PAGEREF _Toc294686016 \h 4 HYPERLINK \l _Toc294686017 2 税收优惠进行筹划的主要项目 PAGEREF _Toc294686017 \h 5 HYPERLINK \l _Toc294686018 2.1 优惠税率所得税纳税筹划 PAGEREF _Toc294686018 \h 5 HYPERLINK \l _Toc294686019 2.2 公益性捐赠所得税纳税筹划 PAGEREF _Toc294686019 \h 5 HYPERLINK \l _Toc2