新企业所得税法对企业的影响及对策研究-以珠江委技术咨询中心为例.docxVIP

Research on the Influence and Countermeasures of the New Enterprise Income Tax Law on Enterprises—Take the Pearl River Commission Technical Advisory Centre as an example Abstract:with the continuous development of Chinas economy, the system of laws and regulations of Chinas market economy is gradually developing and perfecting. In the process of economic development, taxation plays a vital role in the development of an enterprises operation. The main body of our countrys market economy system is constantly enriched, the original enterprise income tax law has been unable to meet the current development requirements of our country, in 2008, our country first revised the enterprise income tax law, and in 2019, the enterprise income tax law was revised again. In order to achieve the goal of maximizing the profits of enterprises, enterprises should fully analyze the changes and effects of tax policy environment, and put forward comprehensive management countermeasures. Based on the new enterprise income tax law, this paper discusses how enterprises should carry out comprehensive management, taking the technical consulting center of the Pearl River Commission as an example, combining with the specific situation of enterprises, compares and analyzes the influence of new and old tax policies on enterprises, further analyzes the reason existing in the consulting center, and puts forward the optimization suggestions of comprehensive management countermeasures. Key words:new enterprise income tax law, impact analysis, comprehensive management countermeasure, optimization suggestion. 目 录 TOC \o 1-3 \h \u 1绪 论 1 1.1研究背景和意义 1 1.1.1本课题的研究背景 1 1.1.2本课题的研究意义 1 1.2 文献综述 2 1.2.1国外研究 2 1.2.2国内研究 3 1.3研究方法和内容 4 1.3.1研究方法 4 1.3.2 研究内容 4 2新企业所得税法的理论概述 6 2.1新企业所得税法主要内容 6 2.2新旧企业所得税法差异对比 6 2.3基于新企业所得税法综合管理对策的思路探讨 6 2.3.1利用特定企业的税收优惠进行谋划 6 2.3.2利用扣除项目进行谋划 7 2.3.3根据税收优惠政策进行谋划 7 2.3.4将综合管理对策筹划贯穿于企业各个环节 7 3.新企业所得税法对珠江委技术咨询中心的影响分析 9