企业所得税节税筹划研究+文献综述
本论文以节税筹划的概念、特点及其所处趋势背景为导线，分析并总结出所得税节税筹划在政府和企业两方面都存在相当的必要性和优势。其次，具体分析了目前节税筹划的基本技术和操作，并结合了一系列案例，依据不同的会计核算方法和企业销售方式等进行了相应计算，做了深入研究和比较，给出企业所得税节税筹划较优方案。最后，提出了所得税筹划当前所存在的一些客观问题，同时给出了解决对策，这也是企业纳税人所要关注和加强的部分。5872
关键字：节税筹划 、纳税义务、筹划操作
Study of corporate income tax planning
Abstract ：As is known to all, the enterprise can reduce the corporate tax burden under the premise of reasonable and lawful through the tax planning, reduce business operating costs at the same time, both improve enterprise benefit. At present there are many different kinds of tax in our country, and tax policy changes frequently, makes the enterprise tax planning is faced with more uncertainty And along with our country tax system gear to the international practice, the income tax system is increasingly perfect and rich, while income tax is one of the most important categories of corporate taxes, and has a pivotal role on corporate profits. Therefore, it is necessary to do a detailed research in the enterprise income tax planning
The theory firstly uses the concept of tax planning and its characteristics both and the trend of the whole background as a guide. Get and summarize income tax planning in the government and enterprise two angles have considerable necessity and advantage. Second section analyzes the tax planning `s basic technology and operation, combined with a series of case studies, did some corresponding calculation on the basis of the different accounting methods and the enterprise sales mode, etc. which made a in-depth study and comparison of enterprise income tax planning is optimal solution is given. Finally, put forward some objective problems existing in the current income tax planning, and gives the countermeasures at the same time, which parts is also enterprise taxpayers have to pay attention to and strengthen.
Key Words: Tax planning, tax obligations, planning operations
目录
绪论
1．企业所得税节税筹划的概述5
1.1节税筹划的定义5
1.2节税筹划的特点5
1.2.1合法性5
1.2.2政策导向性-6
1.2.3事先策划性-6
1.3节税筹划的目的6
1.3.1绝对减少税负6
1.3.2相对减少税负6
1.3.3延缓纳税-6
1.4节税筹划的发展阶段-6
1.5节税筹划发展阶段的具体细分7
2．企业所得税节税筹划的必要性8
2.1从政府角度分析8
2.1.1有利于实现国家税法的立法，促进税法的建设-8
2.1.2充分发挥税收杠杆作用-8
2.1.3有助于优化产业结构增加国家收入-8
2.1.4有利于国家外汇收入-8
2.2从企业角度分析-9
2.2.1有助于抑制偷税漏税的行为-9
2.2.2有助于强化企业法律意识9
2.2.3增加企业受益，增强企业竞争力9
2.2.4有利于企业资金调度-9
3.企业节税筹划的基本技术和具体操作9
3.1 节税筹划的基本技术9
3.2 筹划具体操作10
3.2.1从企业收入方面进行节税筹划10
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