xx网络科技有限公司所得税纳税筹划研究.doc
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xx网络科技有限公司所得税纳税筹划研究,摘要纳税筹划是纳税人依据所涉及的税境和现行税法，遵循税收国际贯例，在不违法的前提下，对企业涉税事项进行的通过减轻税负、旨在实现企业税后收益最大化的谋划、对策与安排的理财活动。随着我国市场经济的不断发展，税收制度的进一步完善和税收法制进程的加快，纳税筹划将成为纳税人自身合法权益的手段...
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xx网络科技有限公司所得税纳税筹划研究
摘要
纳税筹划是纳税人依据所涉及的税境和现行税法，遵循税收国际贯例，在不违法的前提下，对企业涉税事项进行的通过减轻税负、旨在实现企业税后收益最大化的谋划、对策与安排的理财活动。随着我国市场经济的不断发展，税收制度的进一步完善和税收法制进程的加快，纳税筹划将成为纳税人自身合法权益的手段，成为企业理财和经营活动中不可或缺的部分。
企业所得税是当今世界最流行的税种之一，也是企业进行纳税筹划时主要考虑的税种，因为相对于流转税而言，它有两个特点：一是涉及企业生产经营的各个方面，从收入的确认、费用的扣除或分摊，到成本的归集等；二是企业所得税规定了较多的税收优惠，这样就使该税种的纳税筹划有较大空间，通过筹划也能给企业带来明显的效益。
关键词：纳税筹划 税收优惠 企业所得税
Abstract
The tax territory and current tax law that pays tax to plan and prepare to is involved by taxpayer basis follows the revenue from tax international Guan example, under the not illegal premise, wade a tax item to carry on to the business enterprise of passing and easing the tax is negative, aim at carry out after the business enterprise tax the income maximizes of the finance mangaing activity of plan, counterplan and arrangement.Continuously develop along with the our country market economy, revenue from tax system of further perfect and revenue from tax legal system progress of speed, pay tax to plan and prepare the means that will become the taxpayer oneself legal rights, become the necessary part in business enterprise finance mangaing and management activity.
The business enterprise income tax is the most popular tax in the world to grow nowadays of a, is also a business enterprise to carry on pay tax to plan and prepare main consideration of the tax grow and talk because of being more opposite than to flow to turn a tax, it has two characteristicses: On being each aspect that involves business enterprise production management, really recognize from the income, deducting of expenses or share in, gather to wait to the returning of cost;Two was a business enterprise income tax to stipulate a more revenue from tax special discount, so make that tax grown of paying tax and planning and preparing bigger space, passing to plan and prepare can also bring business enterprise obvious efficiency.
Keyword:Pay tax to plan and prepare the revenue from tax special business enterprise income tax
目录
摘要 I
Abstract II
目录 III
第1章 绪论 1
1.1 选题的背景和意义 1
1.1.1 研究背景 1
1.1.2 研究意义 1
1.2 国内外对纳税筹划的论述 3
1.2.1 国外对纳税筹划的论述 4
1.2.2 国内对纳税筹划的论述 4
1.3 研究内容 5
1.4 研究方法 6
第2章 所得税纳税筹划理论概述 7
2.1 纳税筹划的基本概念 7
2.1.1 纳税筹划的含义 7
2.1.2 纳税筹划的特点 8
2.1.3 纳税筹划的原则 9
2.2企业所得税理论概述 10
2.2.1 企业所得税的含义 10
2.2.2企业进行所得税纳税筹划的意义 11
第3章 企业的现状及存在问题分析 13
3.1 xx网络科技有限公司的现状 13
3.2 企业所得税纳税筹划现状及分析 14
3.2.1 企业税收优惠政策税收筹划现状 14
3.2.2 企业组织机构税收筹划现状 17
第4章 xx网络有限公司所得税纳税筹划的建议 18
4.1 运用优惠政策进行筹划 18
4.1.1 企业“二免三减半”政策进行纳税筹划 18
4.1.2 购买国产设备投资抵免企业所得税 18
4.1.3 技术开发费加计扣除 19
4.1.4 利用加速折旧推迟应税所得 19
4.2利用组织机构进行税收筹划 22
4.2.1 通过关联企业（交易）节税 22
4.2.2 盈利企业兼并亏损企业有益 23
4.2.3通过设立销售公司分摊费用 23
结论 24
致谢 25
参考文献 26
摘要
纳税筹划是纳税人依据所涉及的税境和现行税法，遵循税收国际贯例，在不违法的前提下，对企业涉税事项进行的通过减轻税负、旨在实现企业税后收益最大化的谋划、对策与安排的理财活动。随着我国市场经济的不断发展，税收制度的进一步完善和税收法制进程的加快，纳税筹划将成为纳税人自身合法权益的手段，成为企业理财和经营活动中不可或缺的部分。
企业所得税是当今世界最流行的税种之一，也是企业进行纳税筹划时主要考虑的税种，因为相对于流转税而言，它有两个特点：一是涉及企业生产经营的各个方面，从收入的确认、费用的扣除或分摊，到成本的归集等；二是企业所得税规定了较多的税收优惠，这样就使该税种的纳税筹划有较大空间，通过筹划也能给企业带来明显的效益。
关键词：纳税筹划 税收优惠 企业所得税
Abstract
The tax territory and current tax law that pays tax to plan and prepare to is involved by taxpayer basis follows the revenue from tax international Guan example, under the not illegal premise, wade a tax item to carry on to the business enterprise of passing and easing the tax is negative, aim at carry out after the business enterprise tax the income maximizes of the finance mangaing activity of plan, counterplan and arrangement.Continuously develop along with the our country market economy, revenue from tax system of further perfect and revenue from tax legal system progress of speed, pay tax to plan and prepare the means that will become the taxpayer oneself legal rights, become the necessary part in business enterprise finance mangaing and management activity.
The business enterprise income tax is the most popular tax in the world to grow nowadays of a, is also a business enterprise to carry on pay tax to plan and prepare main consideration of the tax grow and talk because of being more opposite than to flow to turn a tax, it has two characteristicses: On being each aspect that involves business enterprise production management, really recognize from the income, deducting of expenses or share in, gather to wait to the returning of cost;Two was a business enterprise income tax to stipulate a more revenue from tax special discount, so make that tax grown of paying tax and planning and preparing bigger space, passing to plan and prepare can also bring business enterprise obvious efficiency.
Keyword:Pay tax to plan and prepare the revenue from tax special business enterprise income tax
目录
摘要 I
Abstract II
目录 III
第1章 绪论 1
1.1 选题的背景和意义 1
1.1.1 研究背景 1
1.1.2 研究意义 1
1.2 国内外对纳税筹划的论述 3
1.2.1 国外对纳税筹划的论述 4
1.2.2 国内对纳税筹划的论述 4
1.3 研究内容 5
1.4 研究方法 6
第2章 所得税纳税筹划理论概述 7
2.1 纳税筹划的基本概念 7
2.1.1 纳税筹划的含义 7
2.1.2 纳税筹划的特点 8
2.1.3 纳税筹划的原则 9
2.2企业所得税理论概述 10
2.2.1 企业所得税的含义 10
2.2.2企业进行所得税纳税筹划的意义 11
第3章 企业的现状及存在问题分析 13
3.1 xx网络科技有限公司的现状 13
3.2 企业所得税纳税筹划现状及分析 14
3.2.1 企业税收优惠政策税收筹划现状 14
3.2.2 企业组织机构税收筹划现状 17
第4章 xx网络有限公司所得税纳税筹划的建议 18
4.1 运用优惠政策进行筹划 18
4.1.1 企业“二免三减半”政策进行纳税筹划 18
4.1.2 购买国产设备投资抵免企业所得税 18
4.1.3 技术开发费加计扣除 19
4.1.4 利用加速折旧推迟应税所得 19
4.2利用组织机构进行税收筹划 22
4.2.1 通过关联企业（交易）节税 22
4.2.2 盈利企业兼并亏损企业有益 23
4.2.3通过设立销售公司分摊费用 23
结论 24
致谢 25
参考文献 26
