浅议企业所得税纳税筹划.pdfVIP

浅议企业所得税纳税筹划 摘要：企业所得税纳税筹划在我国的发展仅仅是近几年的事情。一方面，尽管理论界对纳税筹划的探讨和 研究还处于争论阶段，纳税筹划市场却已经对中介服务机构和纳税人形成巨大诱惑；另一方面，我国的各方面 环境尚不成熟，发展纳税筹划在我国可能会增强国内企业竞争实力，也可能对我国的财政收入造成影响。于 是，在这种两难境地，我国应如何发展企业所得税纳税筹划、应如何对企业所得税纳税筹划进行法律界定成为 各界研究的焦点。本文阐述了纳税筹划的必要性、概念、原则，及其与逃税、偷税等违法行为的区别；结合案 例分析具体讲述了企业所得税纳税筹划的基本方法、主要策略；最后，介绍和分析了企业纳税筹划在所得税领 域应注意的问题和筹划建议。 关键字：企业所得税 纳税筹划 区别 基本方法 筹划建议 Abstract: Corporate income tax planning in China is only in recent years. On the one hand, despite the theoretical circle of tax planning and research to explore the debate is still in the stage of tax planning has been on the market intermediary service agencies and taxpayers huge temptation; On the other hand, all aspects of our environment is not yet mature, the development of tax planning In our country may enhance the competitiveness of domestic enterprises, may also be on Chinas fiscal revenue implications. As a result, in such a dilemma, how to develop Chinas corporate income tax planning, how to pay taxes on corporate income tax planning for the legal definition of all walks of life to become the focus of the study. This article describes the need for tax planning, concepts, characteristics, and its relationship with tax evasion and tax fraud, tax violations, such as the difference; combination of specific case studies about the corporate income tax planning for the basic method, the main strategy; Finally, details Tax Planning in the corporate income tax should pay attention to the problems in the area and the proposed plan. Keywords: corporate income tax ；Tax Planning ；Distinction ；Basic method ；Planning proposals 目 录 一、企业所得税纳税筹划的意义…………………………………………………………………4 二、企业所得税纳税筹划的主要策略及实施方案……………………………………………5 三、纳税筹划在所得税领域的注意点……………………………………………………………7 (一) 日常经营筹划最基本………………………………………………………………………7 (二)以重大决策筹划为重点……………………………………………………………………7 (三)做好税收政策预期变化的筹划……………………………………………………………8