企业收益分配过程中的税务筹划
毕业论文关键词：税务筹划、收益分配、企业所得税
Tax planning in the process of enterprises income distribution
Abstract:Enterprise income distribution is a process of enterprises’ owners redistributing corporate profits, carrying out tax planning in its process, which can effectively reduce the tax’s burden and help companies achieve top profit, and also can help enterprises’ long-term development. In this paper, in the background of the latest laws and regulations, author combined with tax planning theory and technology, to develop reasonable and effective planning strategies. In this paper, the example is company B. Studying the tax in the distribution of income , and combining the actual situation of company and the relevant laws, author design a reasonable and feasible tax planning measures to B company from many ways,such as tax planning, debt financing and deduction plan. I hope that this study can effectively reduce the B corporate income tax’s expense,and improve its operating profitability; at the same time I also hope this study will be helpful to corporate strategy selection, to help sustainable development of enterprises.
Key words: tax planning, income distribution, corporate income tax
目 录
一、绪论 - 1 -
（一）研究背景 - 1 -
（二）研究意义 - 1 -
二、 企业收益分配过程中税务筹划原理分析 - 2 -
（一）企业收益分配过程中税务筹划的内涵 - 2 -
（二）企业在收益分配过程中税务筹划的动因分析 - 3 -
1.内在动因：“理性经济人”的假设和博弈论 - 3 -
2.外在动因：税法、税制的不完善性和税收政策的导向性 - 4 -
三、企业收益分配过程中税务筹划的策略和技术 - 5 -
（一）企业收益分配过程中税务筹划的策略 - 5 -
（二）企业收益分配过程中税务筹划的技术 - 6 -
1.税率筹划技术 - 6 -
2.税前扣除技术 - 6 -
3.延期纳税技术 - 7 -
4.负债融资技术 - 7 -
四、企业收益分配过程中税务筹划的案例分析 - 7 -
（一）B公司基本情况 - 7 -
1.具体业务资料 - 8 -
2.主要财务资料 - 8 -
（二）B企业实施企业所得税税务筹划必要性和可行性分析 - 10 -
1.必要性分析 - 10 -
2.可行性分析 - 11 -
(三)B公司在收益分配过程中税务筹划的方案 - 12 -
1.低税率筹划 - 12 -
2.扣除项目筹划 - 13 -
(1)固定资产折旧扣除法 - 13 -
(2)研发支出加计扣除 - 15 -
(3)公益性捐赠扣除 - 16 -
3. 负债融资筹划 - 17 -
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