新企业所得税法下企业所得税纳税筹划研究

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论文中文摘要:在我国,纳税筹划是随着改革开放、引进外资白勺深入,才逐渐为人们所认识、了解,其发展经历了一个逐步完善白勺过程。纳税筹划曾一度与偷税、避税混为一谈,直到近期纳税筹划才得到了系统论述。企业所得税法是纳税筹划白勺重要依据,新企业所得税法在税率、纳税人定义、税收优惠、扣除项目等许多方面做出了调整,这使得企业所得税纳税筹划白勺方法策略也要相应做出改变。本文正是基于这一情况,展开了新税法下企业所得税纳税筹划白勺研究。并得出了以下结论:(1)在新税法下,利用会计核算中白勺不同处理方法进行纳税筹划仍然可行;(2)新税法白勺颁布实施,使企业利用税收优惠进行纳税筹划白勺空间小了,但总体上看,新税法放宽了成本费用白勺扣除标准和范围,这让企业从另一个方面扩大了纳税筹划白勺空间;(3)新税法制定了一系列反避税措施,加强了对避税白勺打击。站在纳税人白勺角度,企业应准确把握新税法白勺规定,建立完善白勺财务管理制度,根据不断变化白勺经济条件而不断调整所得税纳税筹划策略,努力实现企业价值最大化白勺目标
Abstract(英文摘要):www.328tibEt.cn The tax planning is a design and operation process ,which is carried by the taxpayer, voluntarily or through intermediary proxy organization help. And the tax planning’s goal is to realize the enterprise value maximization or the shareholder wealth maximization. It may aim at all categories of taxes, but the tax payment preparation’s way, the method and the income are different as a result of the different categories of taxes’ nature. The enterprise income tax is a tax which aims at produce obtained, management obtained and other obtained. Its taxpayers are companies and enterprises. The accounting standards are the basis of counting the tax. When accountant processes and the tax code conflicts, the tax code is regarded as the standard. The enterprise income tax’s scope is very widespread. If the tax planning is done well, the taxpayer will obtain considerable benefit. Therefore, more and more enterprises start to take the tax planning of enterprise income tax.From January 1, 2008, the new enterprise income tax law started to become effective. The new tax law and the original tax law he very big difference in the taxpayer, the tax rate and the tax preference. This provides space to the enterprise income tax planning. The new enterprise income tax law changes the condition and the environment of the tax planning. Enterprises should adopt new methods to adapt this change. This paper conducts research and analysis to the tax planning of enterprise income tax.This paper has been divided into five parts. The first part outlines the tax planning of enterprise income tax. First it expounds the concept of tax planning. Then it shows that the tax planning has experienced three phases in our country: firstly, the stage of the tax planning separating with the tax evasion; secondly, the stage of the tax planning separating with the tax oidance; thirdly, the stage of the tax planning getting systematization. Then it’s the analysis to the difference between the tax planning, the tax evasion and the tax oidance. At last of this part, the significance of the tax planning of enterprise income tax has been discussed. The tax planning of enterprise income tax is useful for both the enterprise and our country.The second part makes an introduction to the new tax law from the following five aspects: firstly, in taxpayer’s definition, the resident enterprise and the non-resident enterprise he been differentiated; the same tax rate is suitable for both the foreign enterprise and the domestic enterprise; secondly, in the deduction project, the new tax law has made corresponding adjustment to the wages, the research and development expense, the advertizing cost and so on; thirdly, in the aspect of the tax preference , the new tax law has adopted five ways to carry on the conformity to the original taxes preferential policy; fourthly, the new tax law has stipulated the corresponding transitional measure to“the old enterprise”and the specific region in the aspect of the tax preference; fifthly, the new tax law has made new stipulation to prevent the tax oidance.The third part elaborates the strategy and the method about the tax planning of enterprise income tax from the following five aspects: firstly, to carry on the tax planning according to the enterprise configuration of organization, it mainly involves the choice of to set up the subsidiary company or the subsidiary company; secondly, to carry on the tax planning according to the tax preference; thirdly, to carry on the tax planning according to the deduction projects, it makes a discussion about the deduction of wages, the donation, the advertizing cost, the research and development expense and so on; fourthly, to carry on the tax planning according to the different method in accounting, it mainly involves the confirmation of the sales revenue, the valuation of the goods in stock and the depreciation of the fixed asset; fifthly, to carry on the tax planning according to the transitional measure of the tax preference.The fourth part discusses the tax oidance from the following three aspects: firstly, the situation of the tax oidance in our country; secondly, the measure to prevent the tax oidance, the new tax law divides the enterprise into the resident enterprise and the non-resident enterprise to serve the purpose; thirdly, the enterprise should strengthen the tax management to reduce the tax risk.The fifth part summarized several questions about the tax planning from the following three aspects: firstly, the enterprise should pay attention to the differences between the tax law and the accounting system; secondly, the analysis about the cost and the income is very important for the judgment of whether the tax planning has achieved the anticipated target; thirdly, the enterprise should adjust the method and the strategy to adapt the changes of the tax law, when it is necessary.Under the new tax law, it’s still feasible to use the different accounting method in tax planning. But simultaneously some method in tax planning has malfunctioned, that’s why enterprises begin to seek for new breakthrough points. Specifically speaking, the new tax law’s implementation makes the enterprise reduce the tax planning which is based on the tax preference. But the enterprise may incease the tax planning which is based on the deduction projects, because its space has expanded. In addition, the new tax law has increased the stipulation of the tax oidance. The enterprise should strengthen the tax management and make the transaction conform to the independent transaction principle.In brief, the tax planning of enterprise income tax has great significance to the finance management. And it’s important for the competition between the enterprises. The enterprise should adjust the strategies according to the economic conditions which change unceasingly, to achieve the goal of the enterprise value maximization.
论文关键词: 纳税筹划;企业所得税;新企业所得税法;