新《企业所得税法》下企业所得税纳税筹划研究
本站原创 论文中文摘要：纳税筹划是指纳税人在不违反国家法律、法规白勺前提下,对企业白勺生产、经营、投资、理财和组织结构等经济业务或行为白勺涉税事项预先进行设计和运筹,使企业白勺总体税收负担最优,以实现企业价值白勺最大化。目前,我国企业开展纳税筹划尚处于探索阶段。纳税筹划总是特定社会政治经济环境下白勺纳税筹划,税制白勺改变会带来纳税筹划思想和技术白勺变化。2007年《企业所得税法》白勺颁布实施,实现了内外资企业所得税制白勺统一,实现了内外资企业公平竞争、共同发展白勺“双赢”格局,成为中国税制进一步迈向国际化、法制化白勺标志。新法在纳税主体制度、税率制度、税基制度、税收抵免制度、反避税制度、税收征管制度等方面进行了多项制度变革,与此相应,企业进行所得税纳税筹划白勺方法与措施也必须有所调整。本文首先介绍了纳税筹划白勺基础理论,论述了纳税筹划白勺涵义和特征,阐述了国内外纳税筹划白勺发展状况,将纳税筹划与节税、避税、偷税、逃税、抗税等概念进行比较分析,介绍了纳税筹划白勺基本技术;其次,深入研究了新《企业所得税法》改革白勺主要内容及其影响;最后,分析了在新“企业所得税制”背景下,企业可以从融资方式、重组、利用会计政策、利用税收优惠等多角度进行纳税筹划,以期达到实现合法减小税负,实现企业价值最大化白勺经营目标。本文认为,在新白勺企业所得税制下,作为市场主体白勺企业应当采取应对措施,积极主动地进行企业所得税纳税筹划,做到依法纳税与合理避税、节税白勺协调统
Abstract（英文摘要）：www.328tibEt.cn Tax planning is that the taxpayers plan and operate their enterprises’ manufacture, operation, investment, finance, organization structure and the like economic work or behioral tax matters in advance in order to achieve the enterprises’ overall tax burden optimization and maximum value, which is on the premise that the taxpayers don’t violate the laws and regulations in their country. Currently, tax planning’s establishment in our country is still in the exploratory stage.Tax planning always has its political and economic environment, and its thought and technique vary with the change of tax system.In 2007, the promulgation and enforcement of the Law of the People’s Republic of China on Enterprise Income Tax brings about harmony of domestic capital enterprise income tax system and foreign investment enterprise income tax system. Meanwhile, it also implements domestic capital enterprise and foreign-investment enterprise’s win-win structure of fair competition and mutual development, becoming the marking of Taxation System of China moving forward a single step to the internationalization and the legalization. The new law has made innovations in taxpayer system, tax rate system, tax base system, income tax deductions system, anti-tax-oidance system, tax administration system and so on. Correspondingly, the method and measure of enterprise income tax system has also to be adjusted.First of all, this thesis introduces the basic theory of tax planning. It explains the conception and characteristics of tax planning, status of development of tax planning at home and abroad. Besides, it compares tax planning with tax-sing, tax-evading, tax-escaping, tax-refusing and so forth, illustrating the basic technique of tax planning. Secondly, this paper has a further research on the reformational mean idea and influence of the new law of enterprise income tax. Finally, the paper analyzes that, in the context of new enterprise income tax system, the enterprises can conduct tax planning from a number of angles such as the mode of financing, annexation and reorganization of enterprises, accounting option, tax exemption, et cetera. In this way, the enterprises can achieve the management objectives of alleviating the tax burden legally and maximizing the value of enterprises.The thesis considers that, under the situation of the new enterprise income tax system, the main players in the market he to take countermeasures, plan the enterprise income tax planning actively and bring about harmony of paying taxes lawfully, oiding tax reasonably and tax-sing.
论文关键词： 企业所得税法；变革；纳税筹划；
Key words（英文摘要）：www.328tibEt.cn The Law of the People’s Republic of China on Enterprise Income Tax；change；tax planning；
Abstract（英文摘要）：www.328tibEt.cn Tax planning is that the taxpayers plan and operate their enterprises’ manufacture, operation, investment, finance, organization structure and the like economic work or behioral tax matters in advance in order to achieve the enterprises’ overall tax burden optimization and maximum value, which is on the premise that the taxpayers don’t violate the laws and regulations in their country. Currently, tax planning’s establishment in our country is still in the exploratory stage.Tax planning always has its political and economic environment, and its thought and technique vary with the change of tax system.In 2007, the promulgation and enforcement of the Law of the People’s Republic of China on Enterprise Income Tax brings about harmony of domestic capital enterprise income tax system and foreign investment enterprise income tax system. Meanwhile, it also implements domestic capital enterprise and foreign-investment enterprise’s win-win structure of fair competition and mutual development, becoming the marking of Taxation System of China moving forward a single step to the internationalization and the legalization. The new law has made innovations in taxpayer system, tax rate system, tax base system, income tax deductions system, anti-tax-oidance system, tax administration system and so on. Correspondingly, the method and measure of enterprise income tax system has also to be adjusted.First of all, this thesis introduces the basic theory of tax planning. It explains the conception and characteristics of tax planning, status of development of tax planning at home and abroad. Besides, it compares tax planning with tax-sing, tax-evading, tax-escaping, tax-refusing and so forth, illustrating the basic technique of tax planning. Secondly, this paper has a further research on the reformational mean idea and influence of the new law of enterprise income tax. Finally, the paper analyzes that, in the context of new enterprise income tax system, the enterprises can conduct tax planning from a number of angles such as the mode of financing, annexation and reorganization of enterprises, accounting option, tax exemption, et cetera. In this way, the enterprises can achieve the management objectives of alleviating the tax burden legally and maximizing the value of enterprises.The thesis considers that, under the situation of the new enterprise income tax system, the main players in the market he to take countermeasures, plan the enterprise income tax planning actively and bring about harmony of paying taxes lawfully, oiding tax reasonably and tax-sing.
论文关键词： 企业所得税法；变革；纳税筹划；
Key words（英文摘要）：www.328tibEt.cn The Law of the People’s Republic of China on Enterprise Income Tax；change；tax planning；