《企业账务处理中企业所得税税收筹划问题研究》.docVIP

本 科 毕 业 论 文 （设 计） 企业账务处理中企业所得税的税收筹划问题研究 Researchon the problem of enterprise income tax planning in the enterprise accounting treatment 作 者 专 业 税 务 指导教师 学 院 《企业账务处理中企业所得税的税收筹划问题研究》 摘要：随着中国经济的迅速发展，企业在中国经济发展的过程中扮演着越来越重要的角色，更是随着中国成为WTO成员国，中国已经逐步的与世界接轨。在此情形下，中国企业也越来越受到国际化的影响，越来越意识到税收筹划的重要性，纷纷开展税收筹划。税收筹划的方法多种多样，本文选取企业税收筹划中的账务处理过程进行叙述、分析，对企业税收筹划的意义、原则进行阐述，初步介绍税收筹划，再通过对账务处理筹划过程中的筹划点进行分析，详细叙述账务处理过程中如何合理利用税收筹划点。最后根据本文内容，提出企业税收筹划就账务处理应注意的一些问题，对文章进行最后的总结。 关键词：企业所得税筹划；账务处理；筹划点 《Researchon the problem of?enterprise income tax?planning?in the?enterprise?accounting treatment》 Abstract: with the rapid development of China economy, enterprises are playing a more and more important role in the process China economic development, especially with China became a member of the WTO, China has gradually with the rest of the world. In this case, China enterprises are also increasingly impact by internationalization, more and more aware of the importance of tax planning, tax planning is being carried out. Methods of tax planning is varied, the accounting treatment of tax planning in the process of narrative, analysis, the principle of the enterprise tax planning, elaborates the significance, introduces tax planning, through the accounting treatment planning process planning point to carry on the analysis, described in detail the accounting process how to use tax planning point. Finally, according to the content of this paper, some problems on the accounting treatment of enterprise tax planning should pay attention to, summary of the article. Keywords:?enterprise?income tax;?accounting treatment;?planning point 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc3881961571．引言 PAGEREF _Toc388196157 \h 2 HYPERLINK \l _Toc3881961582．税收筹划对企业的意义 PAGEREF _Toc388196158 \h 2 HYPERLINK \l _Toc3881961592.1减轻企业自身的税收负担，满足企业追求效益最大化的需求 PAGEREF _Toc388196159 \h 2 HYPERLINK \l _Toc3881961602.2降低涉税风险 PAGEREF _Toc388196160 \h 2 HYPERLINK \l _Toc3881961612.3提高企业的经营管理水平和会计管理水平 PAGEREF _To