对企业所得税税收筹划的研究

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1、对企业所得税税收筹划的研究090801031010会计3班吴立强指导老师：张银管摘要:众所周知，随着经济的发展，企业和人民的涉税业务越来越多，税收在国家经济生活中占的地位越来越重要。在外国税收筹划已经是一种非常普遍的现象，成为企业制定经营和发展战略的一个重要部分。进行税收筹划不仅减轻纳税人的负担，也有利于国家税收工作的开展。税收筹划在我国开展比较晚，目前不少企业还是不太重视税收筹划。主要是长期的计划经济造成了民众的税收筹划观念淡薄、观念陈旧，我国税务机关征税手段也还比较落后，纳税筹划受到很大限制。改革开放以后我国经济不断繁荣发展，市场逐步成熟，企业税收的支出越来越大，开始想办法

2、去如何节税和规避纳税以减轻企业税收负担，纳税观念相比以前有了很大的提高，企业会计人员也更多的参与税收筹划的研究中去，税收筹划开始运用到我国经济生活中各个方面。关键词：企业所得税、税收筹划、筹划切入点、优惠政策、税率、资产重组、合并分立、计税依据、过渡期-11-目录第一部分、税收筹划的基本概念、基本方法····························2第二部分、企业所得税税收筹划的切入点及每种切入点的基本方法···2一、企业所得税纳税人身份的税收筹划································2（一）个人独资企业、合伙企业与公司制企业的选择······

3、·····················2（二）子公司、分公司的选择···············································3（三）私营企业与个体工商户选择··········································3二、企业所得税计税依据的税收筹划··································3（一）收入的筹划························································3（二）扣除项目的筹划·························

4、···························4（三）亏损的筹划························································5三、企业所得税税率的税收筹划······································5（一）享受低税率政策··································-11-··················5（二）预提所得税筹划····················································6（三）过渡期税率的税收筹划···

5、···········································7四、企业所得税优惠政策的税收筹划··································7（一）选择边区地区······················································7（二）选择投资方向······················································7五、合并分立与资产重组的税收筹划·································7（一）企业并购的税收筹划·······

6、·········································7（二）企业分立的税收筹划················································8（三）整体资产转让和整体资产置换的税收筹划······························8第三部分、案例分析···················································9第四部分、对企业企业所得税税收筹划的体会、认识和感想·········13-11-对企业所得税税收筹划的研究第一部分、税收筹划的基本概念、基本方法税收筹

7、划是指纳税人为了达到减轻税收负担的目的，在不违反法律、法规（税法及其他相关法律、法规）的前提下，对企业的经营、投资、理财组织、交易等各项活动进行事先安排的过程。随着社会经济的发展，企业和居民收入的增加，涉税业务也越来越多，税收筹划越来越成为纳税人理财或经营管理整体中不可缺少的一个重要组成部分，尤其是近三十年来税收筹划在许多国家中的发展更是蓬蓬勃勃。税收筹划不同于偷税漏税等违反法律的行为，要在尊重法律，不违反国家税收法规的前提下进行税收筹划，纳税人可以利用自己对税法专业知识和熟悉的经验选择低税