高新技术企业所得税纳税筹划研究——以科大讯飞为例.pdfVIP

高新技术企业所得税纳税筹划研究——以科大讯飞为例 摘 要 国家在现在的进展中，税收收入是其非常重要的收入，税收收入稳定保证这国家政府的稳步进 展。依法纳税是我国规定的公民的一项基本义务，所以每个公民都应该进行依法纳税，这样才能使 保证政府有着合法稳定的收入来源。现在，企业所得税现在已经成为企业纳税筹划的重点。因为， 企业所得税的税负大小直接关系到整个企业的税负大小。根据中国国情进行税收筹划的方法不断 进步，使企业所得税可以进行合理的有效的纳税筹划。对科大讯飞企业来说，需要运用税收筹划的 基本理论并且根据公司的具体情况，制定一个实现最大效益减少税收支出的相关纳税筹划方案。本 文主要分析高新技术企业所得税纳税筹划 问题，首先对所得税税务筹划的概念进行概述，分析高新 技术企业所得税纳税筹划的原则及方法思路，然后从讯飞公司内部环境、外部环境等方面进行分析 ，剖析公司企业所得税纳税筹划现状，最终通 分析讯飞公司所得税筹划空间，根据税收优待政策 和计税依据等方面制定出详细的合理的筹划方案。 关键词 ：高新技术企业 ；企业所得税；纳税筹划； ABSTRACT In the present development of the country, tax revenue is a very important income. The stable tax revenue guarantees the steady development of the national government. Paying taxes according to law is a basic obligation of the citizens of our country, so every citizen should pay taxes according to law so as to ensure that the government has a legitimate and stable source of income. Now, corporate income tax has become the focus of tax planning for enterprises. Because the tax burden of the enterprise income tax is directly related to the tax burden of the whole enterprise. According to Chinas national conditions, the methods of tax planning have been progressing, so that enterprise income tax can be reasonably and effectively paid tax planning. For the company, it is necessary to use the basic theory of tax planning and to formulate a related tax planning scheme to achieve maximum benefit and reduce tax expenditure according to the specific situation of the company. This paper mainly analyzes the tax planning of hi-tech enterprise income tax. First, it summarizes the concept of income tax planning, analyzes the principles and methods of tax planning of hi-tech enterprise income tax, then analyses the internal environment and external environment of the company, and analyzes the tax