制造型企业所得税税收筹划研究定稿终.pdfVIP

本科论文 摘 要 税收是一个国家的重要国策之一，是政府用取之于民、用之于民的方法，是进行经 济宏观调控的有效手段，也是国家进行经济管理的一个重要途径。随着我国国民经济地 不断发展以及城市化的发展速度越来越快，一些基础设施建设也越来越完善，国家的税 收工作也更加重要。企业所得税是我国税收体制中一个重要组成部分，不但是组成国家 税收中的一个重要的内容，更是企业经营管理成本的主要来源，所以说对企业所得税进 行科学合理的筹划分析，是在遵纪守法的同时，制定的使企业的生产成本最低而实现利 益最大化的重要策略，对制造型企业税收筹划更是非常重要。本文首先提出了研究的背 景及意义，并分析了企业纳税筹划的相关理论以及制造型企业纳税筹划的现状，在此基 础上分析总结制造型企业税收筹划工作中存在的问题及解决问题的主要对策，旨在为加 强我国的税收管理，同时促进我国制造型企业更好地健康发展提供依据。 关键词：制造型企业，所得税，税收筹划 本科论文 Abstract Taxation is one of the important national policies of a country, it is an effective means for the government to carry out economic macro-control by taking it from the people and using it from the people and it is also an important way for the country to carry out economic management. With the continuous development of our national economy and the rapid development of urbanization, some infrastructure construction is becoming more and more perfect, and the national tax work is more important. Enterprise income tax is an important part of the tax system of our country. It is not only an important part of the national tax, but also the main source of the cost of enterprise management and management. It is an important strategy to maximize the profit by making the production cost of enterprises lowest while abiding by the law. It is very important to tax planning of manufacturing enterprises. This paper first puts forward the background and significance of the research, and analyzes the relevant theories of enterprise tax planning and the current situation of manufacturing enterprise tax planning. On this basis, it analyzes and summarizes the problems existing in manufacturing enterprise tax planning and the main countermeasures to solve the problem