企业所得税税收筹划论文1

本科毕业论文（设计）

论文（设计）题目：浅议企业所得税的税收筹划

学院：管理学院

专业：会计学

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贵州大学本科毕业论文（设计）

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目录

摘要 (Ⅴ)

关键词 (Ⅴ)

Abstract (Ⅳ)

Key words (Ⅳ)

引言 (1)

1税收筹划概述 (2)

1.1 税收筹划的定义 (2)

1.2 税收筹划的特征 (2)

1.2.1 行为的合法性 (2)

1.2.2 时间的事前性 (2)

1.2.3 现实的目的性 (2)

1.2.4 行为主体为纳税人 (2)

2 我国税收筹划发展现状及误区 (4)

2.1 我国税收筹划的发展现状 (4)

2.2我国税收筹划中存在的误区 (4)

2.2.1税收筹划只重视税负，不考虑筹划的风险 (4)

2.2.2 把税收筹划同避税甚至偷税混为一谈 (4)

3企业所得税及其税收筹划的方法 (6)

3.1 企业所得税税制的现状 (6)

3.2 企业所得税税收筹划方法概述 (6)

3.2.1 税率式税收筹划 (6)

3.2.2 税额式税收筹划 (7)

3.2.3税基式税收筹划 (8)

4 会计核算中的企业所得税税收筹划 (9)

4.1 收入的税收筹划 (9)

4.1.1 收入确认的税法规定 (9)

4.1.2 收入确认会计核算方法的选择 (9)

4.2存货计价方法的税收筹划 (10)

4.2.1 存货计价方法的相关规定 (10)

4.2.2存货计价方法的选择 (11)

4.3 费用分摊的税收筹划 (12)

4.3.1 费用的税法规定及其细则规定 (12)

4.3.2 费用分摊方法的选择 (13)

4.4 固定资产折旧方法的税收筹划 (14)

4.4.1固定资产折旧的税法规定 (14)

4.4.2固定资产折旧方法的选择 (15)

4.5长期股权投资核算方法筹划 (16)

4.6利用亏损弥补进行企业所得税税收筹划 (18)

总结 (20)

参考文献 (21)

致谢 (22)

摘要

税收筹划是指纳税人或代理人在不违法的前提下，自觉地运用税收、会计、法律、财务等综合知识来降低税收成本，以服务于企业价值最大化的经济行为。由于企业所得税难以转嫁、相对而言税负重，而且由于其税负弹性大、可筹划空间大，故越来越多的企业开始重视企业所得税的筹划。

本文第一章对税收筹划及企业所得税筹划进行了较全面的理论阐述，着重分析了税收筹划的现实意义。第二章，首先分析了税收筹划的现状，为后文详细论述的展开作了逻辑上铺垫。

第三章，分析论述了我国现行的企业所得税税法，并从方法论的角度，总结了企业所得税税收筹划的三种基本方法：税率式筹划、税额式筹划和税基式筹划。

第四章是本文重点。由于税基式筹划涉及的内容多，情况复杂，而且针对企业所得税税收筹划成效显著，本章主要从涉及税基的多方面内容着手，展开针对企业所得税税收筹划的分析。

本文通过重点、详细论述会计核算中企业所得税税收筹划的方法，为纳税人进行具体的税收筹划操作提供了指南。通过对具体税收筹划实例的分析和讨论，加深对税收筹划理论的认识，并对纳税人开展税收筹划活动有现实的指导意义。

关键词：税收筹划企业所得税会计核算

ON THE CORPORATE INCOME TAX REVENUE PLAN

Abstract

Taxation planning is defined as an economic activity that taxpayers or their agents initiatively employ legal approaches based on knowledge of taxation, accounting, law and finance etc., to minimize taxation cost and maximize enterprise value. Although taxation planning has come into being for a long time in western developed market economies, it has only a decade history in China. Along with rapid development of the economy and fierce competition between enterprises, enterprises are placing more and more emphasis on taxation planning. Especially after China's entry into WTO, the in-burst of foreign companies and consulting firms entails immediate action in taxation planning for domestic enterprises.

Taxation planning of enterprise income tax is one of the main parts of taxation planning. As enterprise income tax can hardly be passed along and occupies a relatively large part in total taxes, and as it enjoys considerable room for planning for its big elasticity, more and more enterprises begin to plan their income taxes.

Chapter One expounds taxation planning and taxation planning of enterprise income tax from theoretical perspective, and mainly analyses the practical significance of taxation planning. The following chapter firstly demonstrates present status of taxation planning, and then it summarizes the mis-understanding in present taxation planning in detail, which lays logical base for the unfolding in the latter part of this paper.

Chapter Three exposits present Law of Enterprise Income Tax in China, and divides taxation planning of enterprise income tax into three basic approaches by methodology: planning by tax ratio, planning by tax volume, and planning by tax base.

Chapter Four is the core part of this thesis. As the approach of planning by tax base involves extensive contents and thus is complicated, taxation planning of enterprise income tax is expected to receive notable results. Beginning with several aspects concerning tax base, the paper unfolds analysis of taxation planning of enterprise income tax. In the last two