我国新所得税法下企业所得税纳税筹划研究

论文编号:CW162  论文字数:17289,页数:23

我国新所得税法下企业所得税纳税筹划研究

摘要
 2007年《企业所得税法》的颁布实施，实现了内外资企业所得税制的统一，实现了内外资企业公平竞争、共同发展的“双赢”格局，成为中国税制进一步迈向国际化、法制化的标志。新税法对原有的企业所得税制度和相关政策进行了重大的调整，例如，税收优惠政策的制定、准予扣除项目的调整、企业所得税收入法的确定。面对新的企业所得税法，企业利用税收优惠政策进行筹划的空间也会越来越小，以前行之有效的很多纳税筹划的方法都失去了法律基础。这必然就对纳税筹划提出了新的要求。
 就我国目前的总体情况而言，对于国家新颁布的《企业所得税法》，本文对企业所得税与纳税筹划分别进行了概述，对企业所得税的纳税人、纳税收入、税收优惠政策等方面进行了纳税筹划的研究，最后还提出了企业所得税纳税筹划的风险及其应对政策。
 
 
 
关键字：企业所得税；纳税筹划；纳税人

论文类型：应用型

Under the income tax law of the country's new enterprise income tax, and research

Abstract
 In 2007, the enterprise income tax law promulgated and implemented, realizing the unity of foreign enterprise income tax system, realized the foreign enterprises fair competition, the communal development "win-win" pattern, becoming China's tax further toward internationalization and legalization logo. The new tax law to the original enterprise income tax system and relevant policy has made the significant adjustment, for example, the preferential tax policy formulation, deducts project adjustment, enterprise income tax revenue law determination. Facing the new enterprise income tax law, enterprises using preferential tax policies for the planning of space also will be more and more small, before the effective many tax planning methods are lost legal basis. This necessarily just to pay tax to plan and puts forward new requirements.
 Will China's current general case, for the newly issued the enterprise income tax law, this paper on the corporate income tax and tax planning respectively summarized, the taxpayer, of the corporate income tax taxable income, the tax preferential policies and other aspects of the tax planning research, and finally put forward enterprise income tax, risks and coping policy.
 Key words：enterprise income tax; Tax planning; Taxpayers
 
Type of thesis：Applied Research

目录
引 言……………………………………………………………………………………………1
1 企业所得税纳税筹划概述…………………………………………………2
  1.1企业所得税概述 ………………………………………………………2
 1.1.1企业所得税基本介绍……………………………………………………2
 1.1.2应纳税所得额计算………………………………………………………2
 1.1.3税收优惠…………………………………………………………………2
  1.2税收筹划概述 …………………………………………………………3
 1.2.1税收筹划、偷税、避税的界定……………………………………………3
 1.2.2纳税筹划的特点…………………………………………………………4
 1.2.3纳税筹划的基本方法……………………………………………………4
  1.3企业所得税对纳税筹划的影响 ……………………………………………5
2 企业所得税的纳税筹划 …………………………………………………………6
  2.1企业所得税纳税人的纳税筹划 ……………………………………………6
 2.1.1企业所得税纳税人………………………………………………………6
 2.1.2纳税人的筹划……………………………………………………………6
  2.2企业所得税收入的纳税筹划…………………………………………………7
 2.2.1收入确认原则 ……………………………………………………………7
 2.2.2收入总额的纳税筹划 ……………………………………………………8
  2.3企业所得税准予扣除项目的纳税筹划………………………………………9
 2.3.1业务招待费的纳税筹划 …………………………………………………9
 2.3.2广告费和业务宣传费的纳税筹划 ………………………………………10
  2.4企业所得税税收优惠的纳税筹划……………………………………………10
 2.4.1企业所得税优惠政策 ……………………………………………………10
 2.4.2合理选择投资方向的纳税筹划 …………………………………………11
 2.4.3技术改造国产设备投资抵免企业所得税 ………………………………11
3 企业所得税纳税筹划案例分析………………………………………………………11
  3.1创业投资企业税务规划案例分析……………………………………………13
  3.2高新技术企业税务规划案例分析……………………………………………14
4 企业所得税纳税筹划的风险与对策 …………………………………………16
  4.1企业所得税纳税筹划风险 …………………………………………………16
 4.2企业所得税纳税筹划风险对策 ……………………………………………16
结束语………………………………………………………………………………18
参考文献………………………………………………………………………………19
致谢………………………………………………………………………………20