我國新所得稅法下企業所得稅納稅籌劃研究

論文編號:CW162  論文字數:17289,頁數:23

我國新所得稅法下企業所得稅納稅籌劃研究

摘要
 2007年《企業所得稅法》的頒布實施，實現了內外資企業所得稅制的統一，實現了內外資企業公平競爭、共同發展的“雙贏”格局，成為中國稅制進一步邁向國際化、法制化的標志。新稅法對原有的企業所得稅制度和相關政策進行了重大的調整，例如，稅收優惠政策的制定、準予扣除項目的調整、企業所得稅收入法的確定。面對新的企業所得稅法，企業利用稅收優惠政策進行籌劃的空間也會越來越小，以前行之有效的很多納稅籌劃的方法都失去了法律基礎。這必然就對納稅籌劃提出了新的要求。
 就我國目前的總體情況而言，對于國家新頒布的《企業所得稅法》，本文對企業所得稅與納稅籌劃分別進行了概述，對企業所得稅的納稅人、納稅收入、稅收優惠政策等方面進行了納稅籌劃的研究，最后還提出了企業所得稅納稅籌劃的風險及其應對政策。
 
 
 
關鍵字：企業所得稅；納稅籌劃；納稅人

論文類型：應用型

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

目錄
引 言……………………………………………………………………………………………1
1 企業所得稅納稅籌劃概述…………………………………………………2
  1.1企業所得稅概述 ………………………………………………………2
 1.1.1企業所得稅基本介紹……………………………………………………2
 1.1.2應納稅所得額計算………………………………………………………2
 1.1.3稅收優惠…………………………………………………………………2
  1.2稅收籌劃概述 …………………………………………………………3
 1.2.1稅收籌劃、偷稅、避稅的界定……………………………………………3
 1.2.2納稅籌劃的特點…………………………………………………………4
 1.2.3納稅籌劃的基本方法……………………………………………………4
  1.3企業所得稅對納稅籌劃的影響 ……………………………………………5
2 企業所得稅的納稅籌劃 …………………………………………………………6
  2.1企業所得稅納稅人的納稅籌劃 ……………………………………………6
 2.1.1企業所得稅納稅人………………………………………………………6
 2.1.2納稅人的籌劃……………………………………………………………6
  2.2企業所得稅收入的納稅籌劃…………………………………………………7
 2.2.1收入確認原則 ……………………………………………………………7
 2.2.2收入總額的納稅籌劃 ……………………………………………………8
  2.3企業所得稅準予扣除項目的納稅籌劃………………………………………9
 2.3.1業務招待費的納稅籌劃 …………………………………………………9
 2.3.2廣告費和業務宣傳費的納稅籌劃 ………………………………………10
  2.4企業所得稅稅收優惠的納稅籌劃……………………………………………10
 2.4.1企業所得稅優惠政策 ……………………………………………………10
 2.4.2合理選擇投資方向的納稅籌劃 …………………………………………11
 2.4.3技術改造國產設備投資抵免企業所得稅 ………………………………11
3 企業所得稅納稅籌劃案例分析………………………………………………………11
  3.1創業投資企業稅務規劃案例分析……………………………………………13
  3.2高新技術企業稅務規劃案例分析……………………………………………14
4 企業所得稅納稅籌劃的風險與對策 …………………………………………16
  4.1企業所得稅納稅籌劃風險 …………………………………………………16
 4.2企業所得稅納稅籌劃風險對策 ……………………………………………16
結束語………………………………………………………………………………18
參考文獻………………………………………………………………………………19
致謝………………………………………………………………………………20