企业所得税纳税筹划问题研究.docVIP

企业所得税纳税筹划问题研究  中文摘要 企业所得税纳税筹划问题研究 中文摘要 纳税筹划是指在不违反法律、法规的前提下，对纳税人涉税事项的经营活动或投 资行为进行预先安排，以达到递延纳税或减少纳税目的的筹划行为。由于新企业所得 税法于 2008 年 1 月 1 日起生效，原企业所得税制度和相关政策均做出了重大调整。 在这样的背景下，本文以 QX 公司为案例，以调研资料为基础，通过计算、分析不同 所得税筹划方法的成本、收益，从而实现对 QX 公司的企业所得税纳税筹划问题的研 究。希望通过这项研究，能使会计人员更好的理解、学习新企业所得税法，结合实际 工作特点，扩展税收筹划的思路，调整税收筹划方法，切实有效地减少税收负担的支 出，改善企业盈利的水平。 关键词：  企业所得税 纳税筹划 税收筹划 作  者：林  青 指导老师：王则斌 I 英文摘要  企业所得税纳税筹划问题研究 The Study on Company’s Income Tax Planning Abstract The tax planning, refers to legally arrange business activities for taxpayers in advance , in order to reduce taxpaying. Because the new enterprise income-tax law came into effect on January 1, 2008, the original enterprises income tax system and related policies have been adjusted tremendously. Under the background, this paper takes the QX Company as a case, through the calculation and analysis of income-tax cost and profit based on the investigation, to plan taxpaying so as to complete the research on the QX Company’s income taxpaying issues. It is expected that accounting staffs can understand the new enterprise income-tax law better by the study and be familiar with the characteristics of tax planning, adjusting taxpaying plan, so as to effectively reduce the tax burden, and make more profits for company. Keywords:  The new income tax law ,Tax planning Written  by:Lin Qing Supervised by:Wang Ze bin II 目  录 第 1 章  绪  论............................................................................................................... 1 1.1 选题背景 ................................................................................................................ 1 1.2 研究目的和意义 ..................................................................................................... 1 1.3 文献综述 ................................................................................................................ 2 1.4 本文的研究方法 ..................................................................................................... 4 1.5 本文的创新点........