浅析中小企业所得税的筹划.doc

题目：浅析中小企业所得税的筹划 浅析中小企业所得税的筹划 ［摘要］随着我同市场经济体制的建立，中小企业不断兴起并日趋发展成熟，促使现代税 制的发展，所得税体制也不断完善和规范。企业所得税在整个税制中的地位将逐渐提高，纳 税已成为企业一项重要的成本支出，纳税筹划变得n益重要，越来越多的中小企业管理者也 认识到合理合法地减轻所得税负担，降低税务成木的重要性。企业所得税是针对应纳税所得 扣除成本费用后的纯收益所征收的税种，所以企业在企业组织形式、固定资产折旧方式、所 得税优惠政策，扣除项目上进行合理的选择和利用，会冇很大的税收筹划空间。充分把握新 所得税法的精神，运用企业所得税筹划方法，对企业所得税进行纳税筹划，减轻所得税负担 必将给企业增加税p收益。 ［关键字］中小企业企业所得税纳税筹划 Studies on the SME Income Tax Planning [Abstract ] With the establishment and development of the market economy system in our country, small and medium-sized enterprises (SMEs) are growing up continuously and becoming mature gradually; this significantly promotes the development of modern tax system and meanwhile leads to the continuous improvement and normalization of income tax system. Enterprise income tax will play a more and more important role in the whole tax system, and tax has been an essential part of the cost and expenses for an enterprise. Therefore, tax planning is so important that an increasing number of SME managers have realized that it is essential to relieve the income tax burden and reduce the tax cost reasonably and legally. Enterprise income tax is a tax class levied on the taxable income, from which the related cost and expenses has been deducted. It will lead to positive results if an enterprise carries out the tax planning through carefully selecting the appropriate form of business organization，using proper methods for the depreciation of the fixed asset, and reducing the income tax according to the preferential tax policy. It is believed that tax planning by appropriate methods under the new Enterprise Income Tax Law will be bound to increase the after-tax income to an enterprise. [Key words] Small and medium-sized enterprise Enterprise Income Tax Tax Planning 目 录 TOC \o 1-5 \h \z 弓丨 W 1 HYPERLINK \l bookmark5 \o Current Document \h 一、 企业所得税筹划概述 1 HYPERLINK \l bookmark6 \o Current Document \h （一） 企业所得税纳税筹划的意义 1 HYPERLINK \l bookmark12 \o Current Document \h （二） 企业所得税筹划的原则 3 HYPERLINK \l bookma