摘要
市场经济是一种竞争性的经济，在激烈的市场竞争中能取胜。要实现经济效益最大化，就要采取多种措施。由于国家和纳税人之间的关系的调整，在企业所得税方面来讲，不论所得税制度设计的如何合理，也不管最终税负如何公正，企业公司纳税人都有一个总的税收负担。
因此，有越来越多的人通过税收筹划来保护他们的合法权益，税收筹划将变得越来越成熟，它将成为金融投资和经营活动的重要组成部分。本文从所得税的税率、税收优惠、计税依据等方面对企业所得税的税收筹划方法进行了研究，存在税收制度不够完善、纳税筹划不够细致和涉税人员筹划水平不高的问题，提出了从提高纳税筹划相关人员的素质，加强企业各部门之间的沟通协作，关注税收政策更新、完善筹划方案，加强与税务机关的沟通协调征纳关系等改进建议。
所得税的纳税筹划在企业经营管理中有许多好处，值得我们进一步学习和研究。
关键词： 企业所得税 纳税筹划 纳税方法
Abstract
Market economy is economy of a kind of competition, in the fierce market competition to win. To realize the maximization of economic benefits, will take a variety of measures. Due to the adjustment of the relationship between the state and taxpayers, in terms of the enterprise income tax, regardless of income tax system design reasonable, regardless of the final tax burden fair, corporate taxpayers have a total tax burden.
Therefore, a growing number of people through the tax planning to safeguard their legitimate rights and interests, tax planning will become more and more mature, it will become an important part of the financial investment and business activities. The tax from income tax, preferential tax, the tax basis of taxes on corporate income tax planning methods were studied, the tax system is not perfect, tax planning is not detailed enough and tax related personnel planning level is not high, is proposed in order to improve the tax planning related personnel’s quality, strengthen the ditch between the various departments and enterprises through cooperation, focus on tax policy update, perfect planning, strengthen communication with the tax authorities Coordinate the levy improvement suggestion.
Income tax planning in the enterprise management has many advantages, it is worth our further study and research.
Key words: enterprise income ；tax planning tax； planning method
目录
第1章 绪论………………………………………………………………………………………………… 1
1.1研究背景…………………………………………………………………………………. 1
1.2企业所得税和纳税筹划的概述…………………………………………………… 2
1.2.1纳税筹划的含义及特征…………………………………………………………… 2
1.2.2企业所得税纳税筹划的意义…………………………………………….. 2
1.2.3我国企业所得税纳税筹划现状…………………………………………. 3
第2章 纳税筹划的方法…………………………………………………………………………….. 4
2.1利用小型微利企业低税率政策的纳税筹划…………………………. 4
2.2业务招待费的纳税筹划…………………………………………………………. 4
2.3企业捐赠的纳税筹划…………………………………………………………….. 4
2.4技术转让所得的纳税筹划…………………………………………………….. 5
2.5招聘残疾人员的纳税筹划…………………………………………………….. 5
2.6广告宣传费的纳税筹划…………………………………………………………. 5
2.7研究开发费用的纳税筹划…………………………………………………….. 5
2.8固定资产折旧方法纳税筹划…………………………………………………. 6
第3章企业所得税纳税筹划中存在的问题………………………………………………………. 8
3.1税收制度不够完善…………………………………………………………………. 8
3.2纳税筹划不够细致…………………………………………………………………. 8
3.3涉税人员筹划水平不高…………………………………………………………. 8
第4章完善企业所得税纳税筹划………………………………………………………………. 9
4.1提高纳税筹划相关人员的素质…………………………………………….. 9
4.2加强企业各部门之间的沟通协作…………………………………………. 9
4.3关注税收政策更新完善筹划方案…………………………………………. 9
4.4加强与税务机关的沟通，协调征纳关系…………………………….. 9
4.5控制纳税筹划成本…………………………………………………………………. 9
总结……………………………………………………………………………………………………………… 10
参考文献………………………………………………………………………………………………………. 11
致谢……………………………………………………………………………………………………………… 12
