企业所得税税收筹划问题研究--以科大讯飞公司为例.docVIP

PAGE II 企业所得税税收筹划问题研究 --以科大讯飞公司为例 摘 要 在“大众创业，万众创新”政策出台后,许多高新技术企业涌现出来，然而面对较高的税收负担及竞争压力，许多新兴的高新技术企业的发展并不如意，为了鼓励高新技术企业的发展，政府颁布了一系列税收优惠政策，并不断优化税收环境。其中，企业所得税一直是企业税负较高的税种之一，对企业的长远发展有着重要影响，特别是新兴的高新技术企业。因此，对企业所得税进行税收筹划具有重大意义，它能够大幅度降低企业的税收负担，大大提高企业的竞争力。 科大讯飞公司是一家专业从事智能语音及语音技术研究、软件及芯片产品开发、语音信息服务的国家级骨干软件企业。其智能语音核心技术代表了世界的最高水平。文章主要运用了企业所得税税收筹划和高新技术企业相关理论，对科大讯飞公司企业所得税税收筹划现状进行详细的分析，从中找出公司企业所得税税收筹划存在的问题。此外，设计合理的企业所得税税收筹划方案并提出方案实施的相关建议。 关键词：企业所得税；税收筹划；高新技术企业；科大讯飞  Research on Tax Planning of Enterprise Income Tax --Take IFLYTEK Abstract In public entrepreneurship, peoples innovation policy, many high-tech enterprises, but in front of the tax burden is higher and the pressure of competition, the development of many emerging high technology and new technology enterprise is not satisfied, in order to encourage the development of high-tech enterprises, the government has issued a series of preferential tax policies, and constantly optimize the tax environment. Among them, corporate income tax has always been one of the taxes with high tax burden, which has an important impact on the long-term development of enterprises, especially the emerging high-tech enterprises. Therefore, it is of great significance to conduct tax planning on enterprise income tax, which can greatly reduce the tax burden of enterprises and greatly improve the competitiveness of enterprises. IFLYTEK is a national backbone software company specializing in intelligent voice and voice technology research, software and chip product development and voice information services. Its intelligent speech core technology represents the highest level in the world. Based on the theories of corporate income tax planning and high-tech enterprises, this paper analyzes the status quo of IFLYTEK corporations corporate income tax planning in detail, and finds out the problems in corporate income tax planning. In addition, it designs reasonable tax planning scheme for enterprise income tax and puts forward relevant Suggestions for