中小企业税收筹划之所得税的筹划毕业论文.doc

毕业论文
中小企业税收筹划之所得税的筹划
姓名: XX
学号: XXXXX
专业: 财务管理
指导教师:XXX

2013年5月14号
中小企业税收筹划之所得税的筹划
摘要
随着我国市场经济的不断发展和税法的日趋完善,纳税人依法纳税的意识不断增强,税收筹划作为提高企业竞争力的手段之一,逐渐受到人们的重视,它已成为纳税人理财或经营管理中不可缺少的部分。正确认识税收筹划及其运用,是我国企业迫切需要研究和解决的重要课题。企业所得税是企业的最重要的一项支出,它是以生产、经营和其他所得为课税对象所征收的一种税。企业所得税具有确定复杂、影响广泛的特点,因此,企业必然要通过各种方法努力减少其所得税费用,以获得最大利益。自从2008 年1 月1 日起实施的新《企业所得税法》以来,我国实现了纳税人的统一、税基的统一、税率的统一和税收优惠的统一,与旧法存在很大的差异,迫切要求企业寻找新的税收筹划方法,实现自身利益的最大化。面对新所得税法的变化,企业必须对其可能产生的影响进行预测和防范,在经营、投资、理财等税收环节做相应的调整,努力降低税收负担,以此来适应新税法的变化,从而规避税制改革给企业带来的影响,抓住契机推动企业的经济增长。本文研究的目的是对企业税收筹划的各种手段和方法进行系统分析,以使企业能够合理地进行所得税税收筹划,实现利润最大化。
关键字:企业所得税;税收筹划;税率筹划;扣除项目
e tax planning of small and medium-sized enterprise tax planning
Abstract
With the continuous development of China's market economy and tax improved, increasing awareness of taxpayers pay taxes according to law and tax planning as a means of improving petitiveness of enterprises, e under the attention of people, it has e indispensable for taxpayer money or management section. Correct understanding of tax planning and its application, China's enterprises is an urgent need to study and address the important issues. Corporate e tax is one of the most important item of expenditure, it is in producing, operating and other e is subject to taxation levied a tax. Corporate e tax has plex, far-reaching, and consequently, enterprises must adopt various methods to reduce its e tax expense, to obtain the maximum January 1, 2008, since the implementation of the new enterprise e tax law, taxpayers in China's unity, unified tax base, tax harmonization and unification of tax incentives, and there are large differences in the old law, urged enterprises to seek new ways of tax planning, achieving the maximization of self-interest. New e tax law changes, enterprises must be possible to predict and prevent the impact, in business, investment, finance, taxation aspects be adjusted accordingly, efforts to reduce the tax burden, in order to adapt to the new changes in t