量子生物公司企业所得税纳税筹划探析.docxVIP

摘 要 随着企业的竞争压力越来越大，成本控制越来越重要，税收作为成本的重要部分，贯穿企业经营活动的方方面面，企业的税负日渐加重，纳税筹划成为诸多企业降低成本的首选措施。本文在严格遵守相关的法律法规的基础上，充分把握企业所得税纳税筹划的概念和原则，通过收集和整理量子生物公司的财务数据，首先对公司的主要涉税情况、企业所得税的应纳税收入总额和企业所得税税负情况进行了分析；其次结合量子生物公司的主要业务收入、存货计价方法、固定资产折旧和研发费用四方面的纳税筹划空间，分析发现量子生物公司的货款结算方式不恰当导致企业所得税过高、对存货核算方法和固定资产折旧方法选择不合理导致税前扣除较低、研发费用核算不规范而不能充分享受加计扣除，然后针对收入、存货核算方法、固定资产折旧方法和研发费用的归集等项目设计合理的纳税筹划方案；最后为了纳税筹划达到预期效果，提出量子生物的公司管理者除了要增强纳税筹划意识、提高财务人员的素质、构建良好的税企关系，同时还要强化涉税风险防范四个纳税筹划保障措施。 关键词：纳税筹划 企业所得税 量子生物 ABSTRACT Cost control becomes more and more important as the competitive pressure of enterprises becomes more and more important. Tax as an important part of cost, through all aspects of business activities. With the increasing tax burden of enterprises, tax planning has become the preferred measure for many enterprises to reduce costs. On the basis of strict compliance with relevant laws and regulations, this paper fully grasps the concept and principles of corporate income tax planning. By collecting and organizing the financial data of quantum biological company, the companys main tax-related situation, the total taxable income of enterprise income tax and the enterprise income tax burden are analyzed first. Secondly, combined with quantum biological companys main business income, inventory pricing method, fixed asset depreciation and research and development costs four aspects of tax planning space, the analysis shows that the improper settlement method of quantum biological companys payment leads to excessive corporate income tax, unreasonable choice of inventory accounting method and fixed asset depreciation method, resulting in lower pre-tax deduction, irregular accounting of research and development expenses and non-full enjoyment of the plus-money deduction. Then design reasonable tax plans for these four items. In order to achieve the desired effect of tax planning, it is proposed that the company managers of quantum biology should not only enhance the consciousness of tax planning, improve the quality