公司企业所得税纳税筹划成品.docVIP

湖北民族学院经济与管理学院 本科毕业论文 题 目：某公司企业所得税的纳税筹划 姓 名： 学 号： 班 级： 专 业： 财务管理 指导老师： 2016年 4 月 3 日 诚信声明：本人所提交的毕业论文，是本人在指导老师的指导下，独立进行研究所取得的成果。文中除已注明引用的内容外，不包括任何其他个人或集体已发表或公开过的成果。本人愿意承担此声明的责任和后果。 毕业论文作者（签名）： 年 月 日 摘 要 随着我国市场经济体制不断的完善，税收的作用日渐凸现，税收对整个社会的影响也越来越大。作为我国税收主题之一的企业所得税，是会计对企业经济活动的反映。征收企业所得税不仅有利于国家对经济进行宏观层面的调控，而且有利于经济的增长。 本文主要从企业所得税税收筹划的内涵和基本筹划方法出发，分析了州内某发电企业所得税的纳税筹划现状，同时针对问题提出纳税筹划的策略方法。最后得出相应结论，只有合理科学的进行所得税税收筹划，才能降低税收支出，同时提高企业竞争力，使企业取得更好的发展。 关键词：发电企业；企业所得税；纳税筹划 Abstract With the perfection of market economy system, the function of Taxation increasingly protruding shows, tax impact on the society more and more. Corporate income tax is the tax revenue in China one of the main taxes, accounting for enterprise economic activity reflected. Collection of enterprise income tax is helpful for a country to have macroscopical adjusting control to economy, and is conducive to January 1, 2008 Chinas implementation of the new enterprise income tax law, the Chinas tax system is an important reform. The reform of enterprise income tax in addition to the original domestic enterprise income. January 1, 2008 Chinas implementation of the new enterprise income tax law, the Chinas tax system is an important reform. The reform of enterprise income tax in addition to the original domestic enterprise income Tax and foreign enterprise and external enterprise income tax become outside, still the taxpayer, tax rate, the expense deduction standard, tax incentives, tax declaration time waited for a respect to make change, these change for our countrys small and medium-sized enterprises to create a new tax environment, but also to the small and medium-sized enterprise income tax planning by certain effect