企业所得税税收筹划研究大学毕业论文外文文献翻译及原文

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翻译日期： 2017.02.14
Study on the Tax Planning of Enterprise Income Tax
Hongceng Cao & Xiaohui Xu
College of Economics, Shenyang University
Shenyang 110044, China
Guojie Ao
Department of Accounting and Financial Affairs, Shenyang University
Shenyang 110044, China
Abstract
The enterprise income tax occupies is very important status in the tax paying of enterprise, and it has large space of tax planning. Under the background that the new enterprise income tax law was issued, we discussed the problem how to use tax planning to reduce the tax burden of enterprise and realize the maximization of the total profit for the enterprise. In this article, we studied the tax financing in the stage of enterprise financing from the selection of financing mode and the confirmation of financing channel, and put forward that the enterprise should select the liability financing mode to the largest extent in the critical risk range of equity structure. We studied the tax planning in the stage of investment of enterprise from three aspects including correctly selecting the investment direc tion, confirming proper enterprise organization form and selecting tax saving investment subject. We studied the tax planning from two aspects such as income and charge deduction. We studied the tax planning in the distribution stage of enterprise management result from first utilizing taxable income to compensate the loss, the loss recovering sequence of domestic investment profit return and the profit distribution strategy in the low tax region. For above aspects, we all put forward our own new theoretical opinions.
Keywords: Enterprise income tax, Tax planning, Tax preference
Comparing with the old enterprise income law, the new enterprise income law changed in many aspects such as the taxpayer, the pre-tax deduction, and the tax preference, which put forward new task for the tax planning of the enterprise income tax. Under the background of new enterprise income tax, we will discuss the tax planning in the main stages such as the enterprise financing, investment, management and distribution.
1. Tax planning in the stage of enterprise financing
The tax planning of the income tax in the stage of enterprise financing mainly includes the contents about the financing mode and the financing channel.
1.1 Tax planning of financing mode
The financing modes of enterprise mainly include the equity financing and liability financing, and two different financing modes will produce different tax results. Generally speaking, under the fixed tax rate level, the liability financing can produce the interest rigid cost which can be reported before tax. When the account profit is adjusted as the taxable income, the tax law allows that the interest expenditure induced by the liability can be deducted before tax in the same interest rate regulated by the Bank in the same period, which equals that the state finance assumes a quarter of interest cost fro the enterprise. The equity financing is the flexi ble cost of bonus stock which can be reported after tax. The mode that the enterprise provides bonus stock and dividend to the investors is only one item of the distraction of post-tax profit (net profit), and it must be distributed after tax. The tax saving difference between two financing modes is very obvious. In the equity structure of enterprise, the proportion of the liability equity is higher, and the saving effectof the tax cost is more significant. So under the prem ise that the rate of or return on inv estment is higher than the liability
cost rate, enhancing the proportion of liability financing will bring extra economic benefits for the owner of the enterprise, and finally increase the value of the enterprise. But we should also pay attention to that will increase the financial risk of the enterprise, and excessive liability will even induce the ab normality of the enterprise equity structure, and the liability crisis will make the financial status of the enterprise fall into collapse. Therefore, before the enterprise makes the tax planning of financing mode, it must ensure that the equity structure is in the critical risk range.
1.2 Tax planning of enterprise financing channel
The financing channels of enterprise mainly include bank loan, self-accumulation of enterprise, inter-enterprise lending interior collection of en terprise, bond or stock issuance and commercial credit. Under usual situation, the sequence of the tax burden from heavy to light is self-accumulation of enterprise, bank loan, inter-enterprise lending and interio collection of enterprise. The prin ciple of tax planning of financing channel is that under the premise that the equity structure is to select the channel with higher profit and lower harm in the critical risk range, through comparing the advantages and disadvantages of various financing channels.
2. Tax planning in the investment stage of enterprise
For the tax planning in the investment stage of enterprise, we mainly consider three aspects, i.e. the selection of investment direction, the selection of enterprise organization form and the selection of investment mode.
2.1 Selecting correct investment direction
The new enterprise income tax established the new tax preference which gave priority to the industrial preference assisted by the regional preference, giving attention to the social advancement . Investors should select the investmen industry to reduce the tax burden according to the regulations about the national industrial policies and tax preference and response the industrial policy gui dance of the government. First, because the industrial select possesses strategicmeanings for the development trend of the enterprise, so when the investors make the decision of industrial investment they should scientifically demonstrate the investment and carefully make the decision, and they should consider not only their own industrial advantages, but also national industrial support policies, industrial tax preference policies, and make the rare resources of the enterprise to the green sunrise industries such as the agriculture, scientific technology environment protection and energy saving. Second, the enterprise income tax regulated regional preference for Chinese western regions, minority regions and special economic zones, and the enterp rise should study out multiple selectable investment programs in possible investment regions, and it should not only compare the cost incomes of various regional investment programs, but compare the tax levels of various programs, and make the comprehensive evaluation for the comprehensive benefits of variou s regional investment programs, which can not only reduce the tax burden, but find the regional investment program with maximum economic benefit.
2.2 Selecting proper enterprise organization form
The tax planning of enterprise organization form should mainly consider four parts including establishment, expansion, division and merger. First, we will study the tax planning when the enterprise is established and select the organization form. According to the organization form, the enterprise types include individual proprietorship enterprise, partnership enterprise and limited corporation which can be divided into limited liability company and joint stock limited partnership, and because the tax system regulates different tax burden levels for the enterprises with different organization forms, so the establishment costs and advantages of different organization forms are different, and the tax is one of factors we should consider when we select the organization form of the enterprise. Especially when the organization form of the enterprise has large influence to the
production and management, the tax will be the important factor which we should consider, and investors can select the organization form of the ent erprise to reduce the tax burden for the enterprise. Second, we will research the tax planning when the enterprise is expanded and needs to select the organization form. Enterprise always actualizes the scale expansion by increasing branches, but the tax policies for the branches with different forms in the tax law are obviously different, so enterprise should select the organization form of the branch. For the filiale and the subsidiary company, they respectively have their advantages and disadvantages for the tax, so the loss of the branch can counteract the gain of the parent company and reduce the total taxable income of the company. The subsidiary company and the parent company are regarded as two entities in the law, but the subsidiary company can obtain various tax preference policies regulated by the laws or local government. So the enterprise should comprehen sively consider the profit ability of the branch when it selects the form of the branch, and it should adopt the form of filiale when the branch is in the loss period, and adopt the form of subsidiary company when the branch is in the profit period. Third, we will study the tax planning in the division and merger of the enterprise. According to the regulations of the enterprise income law, enterprises should pay the income tax by 25%, but it also regulates that the small-sized profit-mak ing enterprise can pay the income tax by 20%, so the middle and small-sized enterprise can adopt the division measure to separate the branch from th e enterprise to reduce the taxable income and the tax burden. The enterprise income tax regulates that the profitable enterprise a nnexes unprofitable enterprise, it can use the accumulated loss of the unprofitable enterprise to counteract the profit of the profitab le enterprise and reduce the taxable income and the tax burden. Therefore, in the merger of enterprises, the profitable enterprise can reduce the enterprise income tax by annexing unprofitable enterprises.
2.3 Selecting the investment subject of tax saving
According to different forms of investment subject, the investment of enterprise can be divided into monetary investment, tangible investment and im material investment. The monetary investment doesn’t increase the tax burden of investors, but it will influence the cash flux and payment ability of the enterprise. Different tax regulations aim at different tangible investment types, for example, fo r the estate investment, investors need not pay relative sales tax (if investor belongs to the real estate enterprise, the land value increment tax needs not be paid temporarily), and the depreciation of the estate can be deducted before tax to reduce the tax base of the en terprise income tax. For the sock-in-trade investment, the tax law will regard it as the sales goods and increase the tax bases of the value increment tax and the enterprise income tax, and the enterprise need pay the increment tax and the enterprise income tax. The immaterial investment can deduct the withholding income tax for the enterprise, and realize the deduction before tax through amortization year by year, which can reduce the tax base of the enterprise income tax. So when the enterprise selects the investment subject, it can select the tangible investment and immaterial investment which are better than the monetary investment from the view of the invested enterprise. Certainly, for the view of investing enterprise, it will assume more tax burdens such as the enterprise income tax, the increment tax and the consump tion tax when it selects the tangible investment and immaterial investment, so the investing enterprise should comprehensively consider the tax burdens of two parties to select the proper investment form.
3. Tax planning in the production and management stage of enterprise
The tax base of the enterprise income tax is the taxable income amount which equals to that an enterprise’s total inco me amount of each tax year deducts the tax-free incomes, tax-exempt incomes, each deduction items as well as the permitted remedies for losses of the previous years. And the income items, tax-free incomes and tax-exempt incomes and each deduction items are all generated in the production and management of the enterprise. So the tax planning of the enterprise income
tax in the production and management can be implemented from two items such as the income items and the deduction items.
3.1 Tax planning of income
The total income amount of the enterprise in the present term is decided by the sales amount of the product, the unit sales price of the product and the selected sales mode of the product, so the tax planning of the enterprise income tax about the income mainly includes the scale of production and sale, the sales price and the sales mode. First, for the planning of production and sale scale, under the premise of certain sale unit price, the income scale of the enterprise is decided by the sales amount. The scale of production and sale belongs to the item independently controlled by the enterprise, and the scale of production and sale will influence the tax burden of the enterprise which will influence the scale of production and sale in the same way. Therefore, when the enterprise confirms the scale of production and sale, it must consider the tax burden at term. According to the enterprise’s self management ability, the enterprise should find the critical point of profit and loss, and seek the scale of production and sale with maximum profits. Second, for the planning of sales price, under the premise of certain production and sale amount, the income scale of the enterprise is decided by the price level which is also the item independently controlled by the enterprise. The enterprise should consider many factors such as the cost level, the market de mand and the competition strategy, and the tax burden level is the important factor which should be considered by the enterprise, and the confirmation of the sales price can not only include the pre-tax income and income tax of the enterprise, but will directly influence the increment tax and other relative taxes. In the tax planning of income, we should take the sales price as the factor we should mainly considered. Third, for the planning of sales mode, in the sales proce ss of the product, the enterp rise possesses the independent selection right to the sales mode, and different sales mode always apply in different tax policies, i.e. the treatment difference of tax exists in this aspect, which offers the possibility to utilize different sales mode to plan the income tax. In a word, under the premise disobeying the tax law, the enterprise should compress the income scale which has exceeded the critical point of the tax rate from the sales scale and the sales price, and make the enterprise obtain the preference policies of low tax rate. For the selection of sales mode, the enterprise should delay the implementation of the income and the tax obligation to the best, which will not only compress the income scale in the present term to make the enterprise obtain the preference policy of low tax rate, but also make the enterprise obtain the profit of interest-free loan because of delaying the implementation of tax obligation.
3.2 Tax planning of cost charge deduction
The payout of the enterprise can be divided into the profitable payout and the capital payout according to the time of the profitable term. The profitable payout should be reported in th e present cost charge, and the capital payout is divided and respectively reported in the cost charges of the present and future terms. For these two sorts of payout, the planning of the enterprise income tax should treat them differently.
3.2.1 Tax planning of profitable payout
Because different situations of profit and loss, and different tax preferences will differently influence the tax planning of enterprise, so we should respectively plan the tax of the profitable payout aiming at different situations of profit and loss. First, suppose the enterprise is profitable, because the profit able payout can be deducted from the enterprise income tax, the enterprise should select the planning method with large prophase cost. To make the tax deduction effect of the cost exert its function as soon as possible, and delay the realization of the pr ofit, then enterprise should delay the tax obligation time of the income tax. Second, suppose the enterprise is in loss, the
planning method should be combined with the loss remedy of the enterprise. The enterprise should try to make the cost charge in the year with pretax loss remedy higher and make the cost charge in the year w ithout or incompletely with pretax loss remedy lower, and accordingly ensure the tax reduction effect of the cost charge will be exerted to the largest extent. Finally, suppose the enterprise is enjoying th e preference policy of the enterprise income tax, because the taxdeduction effect of the cost charge in the tax deduction period will completely or pa rtly be deducted through the deduction preference, so the enterprise should select the planning method which has few costs in the tax deduction period and has more costs in the non-tax-deduction period.
3.2.2 Tax planning of capital payout
As the modernization degree of enterprise is gradually enhanced, the proportion of the purchase payout of the long-term assets such as the fixed assets and immaterial assets which reflect the progress of the technology of the enterprise is higher and higher, and the tax planning of the fixed assets depreciation and the immaterial assets salesmanship possesses special importance in the tax planning of the enterprise income tax. First, the tax law doesn’t recognize the devaluation preparation of long-term assets which the enterprise picks up, but the taxpayer can utilize the relative regulations about the subseq uent expenses of the long-term assets to adjust the depreciation base. The enterprise should combine the long-term development, rebuild the fixed assets designedly, enhance the technical level of the enterprise, and improve the comprehensive competition strengthen of the enterprise. At the same time , the enterprise can put the subsequent expenses acco rding with the capitalization cond itions into the fixed assets cost, increase the depreciation picking base, and accordingly increase the depreciation amount of the deduction, reduce the taxable income of the present term and save the tax. For various payouts which don’t accord with the confirmation conditions of long-term assets, they should be counted into the profit and loss of th e present term. Second, the “Chinese Enterprise Income Tax Law” regulated that the fixed assets of the enterprise needed to be depreciated quickly because of technical progress, the enterprise could reduce the depreciation fixed number of year or adopt the method of quick depreciation. To reduce the depreciation year can quicken the withdrawal of the costs, move the anaphase cost charges to the anterior period, and move the prophase account profit to the latter period. When the tax rate is fixed, the delayed payment of the income tax equals to obtain an interest-free loan from the country. When the tax rate is not fixed, the extension of the depreciation term can also reduce the tax burden for the enterprise. And the selection of the depreciation method of the long-term assets should be scientific, reasonable and legal. Finally, when the enterprise is in the non-deduction period of the income tax, taxpayer should apply for reducing the residual proportion for the tax department in time according to the characters of the assets. When the residual proportion is reduced , the depreciation tax de duction will increase, which could not only maintain the taxpayer’s right, but bring large tax benefit f or the taxpayer.
4. Tax planning in the management result distribution stage of enterprise
4.1 First utilizing the taxable income to compensate the loss
For the yearly loss of the enterprise, the tax law regulates to allow the enterprise uses the pretax profit in the next year to compensate it. And if the profit in the next year is not enough to compensate, the enterprise is allowed to compensate the loss year after year, but the longest term should be limited in 5 years. In this way, the enterprise can use the selection right of the assets price counting and amortization method allowed by the tax law, and the selection right of the expenses reported range standard to more report the pretax deduction items and deduction amount, and continue to induce the loss before the term of five years is at term, accordingly to prolong the term of the preference policy.
4.2 Arranging the domestic investment return to compensate the loss according to the sequence from low tax rate to high tax rate
According to the en terprise income tax, the investors’ after-tax profits returned from the associated enterprise should pay the income tax, but if the enterprise which is the investor has loss or past yearly loss which has not be remedied, the returned profit can be used to remedy the loss, and for the surplus part, the enterprise should pay the income tax. Therefore, if the investor is the enterprise which can be applicable for different income tax rates, the enterprise can select the sequence from low tax rate to high tax rate, to use th e returned investment profit remedy the loss and make the taxpayer’s income tax reduce to the least level.
4.3 Keeping that the investment return in the low tax region doesn’t be distributed
In the existing enterprise income tax, for the taxpayer’s profit returned from other enterprise which has paid the income tax, the tax amount of the tax payment can be adjusted when computing the income tax of the enterprise. If the profit of the invested enterprise has not be distributed to the investors, the investors need not to pay the income tax, and in this way, to keep that the investment return in the low tax region doesn’t be distributed and turn it into the investment capital can reduce investors’ tax burden.
References
Chinese CPA Association. (2008). Tax Law. Beijing: Economic Science Press.
The Fifth Session of the Tenth NPC. (2007). Enterpri se Income Tax Law of China. Mar. 16, 2007.
Wang, Xinjian. (2006). The Method of Enterprise Tax Planning. Shandong Commercial Accounting. No.2.
Zhou, Yan. (2008). Influences of New Enterprise Income Tax Law on Enterprise Tax Planning. Friends of Accounting.No.15.
Zhuang, Fenrong. (2007). Hundred Classic Practical Examples of Tax Planning.Beijing: Mechanical Industry Press.
企业所得税税收筹划研究
摘要
企业所得税的税收空间很大，在企业的纳税额中占有很大的比重。

本文主要讨论在新企业所得税法颁布的背景下，如何运用税收筹划，减少企业的税收负担，并实现企业经济利益最大化。

本文通过主要研究税收融资在企业融资选择的融资模式和融资渠道的确认阶段，并提出企业应选择负债融三个方面资模式，最大程度地防范在股权结构关键的税收风险。

从正确选择投资方向，确认正确的企业组织形式和选择节税投资主体这三个方面，研究了税收筹划阶段的企业的投资，同时也从收入及支出扣除的税务规划这两个方面分析，认为税收筹划在企业经营成果的分配阶段中，应利用合理的税收，以弥补国内投资利益亏损，并在低税率地区实施利润分配策略。

针对以上几个方面，本文都提出了相关的新的理论观点。

关键字：企业所得税；税收筹划；税收优惠
与旧企业所得税法相对比，新的企业所得税法对企业所得税的税务规划提出了新的任务，同时在许多方面也进行了重新修订，如纳税人、税前扣除税收优惠等方面。

在新的企业所得税的背景下，我们将主要讨论研究企业所得税税收筹划的的各个主要阶段，如企业融资、投资、管理、分配阶段。

1.融资阶段的税收筹划
企业融资阶段的所得税税收筹划的内容主要包括了融资的融资模式和融资渠道。

1.1税收筹划的融资方式
企业的融资方式主要包括股权融资和债务融资，是两种不同的融资模式将产生不同的税收结果。

一般来说，在固定的税率水平下，负债融资产生的利息成本的刚性可以在税收前确认。

在同一时期，由银行同意监管的相同的利率水平下，帐户盈利税法允许在计算应纳税所得额时，因调整而引起的债务可以在税前扣除利息开支，这就相当于国家财政认为各季度的利息来自于企业本身。

股本融资是税收弹性成本，它可以在报税后确认。

企业提供奖金、股票和股息，分配给投资者时只有一个项目，那就是税后利润（净利润），它必须税后分配。

两种融资模式的之间的节税差异是非常明显的。

企业的股权结构，负债权益比例较高，并且税收成本的节能效果更加显着。

在投资回报率高于负债成本率，提高负债融资的比例的前提下，会给企业的所有者带来额外的经济利益，最终提高企业价值。

但是我们也应该注意到，过度的负债会增加企业的财务风险，会诱发企业的股权结构异常，负债危机将导致企业的财务状
况崩溃。

因此，在企业融资方式的税收筹划中，必须确保股权结构是处于至关重要的的风险范围之内。

1.2企业税收筹划的融资渠道
企业的融资渠道主要包括银行贷款，企业自我积累，企业间借贷内部收集企业，债券或股票发行和商业信用。

通常情况下，由重到轻的顺序为企业自我积累、银行贷款、国际企业间借贷和企业内部的税收负担。

融资渠道的税收筹划的原则是，股权结构通过比较各种融资渠道的优点和缺点，在关键的风险范围内的，选择能制造更高的利润和较低的危害的融资渠道。

2.投资阶段中的税收筹划
对于企业在投资阶段中的税收筹划，我们主要考虑三个方面，即投资方向的选择，企业组织形式的选择和投资模式的选择。

2.1选择正确的投资方向
新的企业所得税，建立了新的税收优惠，优先产业偏好的偏好区域辅助，兼顾社会的进步。

投资者应选择正确的行业以减少税收负担，根据国家产业政策和税收优惠，并响应政府的产业政策导向。

首先，由于产业选择具有为企业发展趋势的战略意义，因此当投资者进行产业投资决定时，他们要进行科学论证，审慎决策，不仅要考虑自己的产业优势，也要考虑国家产业扶持政策及产业税收优惠政策，以及考虑那些持有稀有资源的绿色朝阳产业，如农业，科学技术，环境保护和节能等。

第二，企业所得税的调整，应对中国西部地区区域偏好，少数民族地区和经济特区等方面分析，企业应该研究出多个可选择的投资项目以及可能的投资地区的，它不仅要比较不同区域投资计划的费用收入，还要比较各种方案的税收水平，并为各种区域性投资项目的综合效益进行综合评价，这样不仅可以减轻企业税收负担，还能使区域投资项目的经济效益最大化。

2.2选择合适的企业组织形式
企业组织形式的税务规划应主要考虑建立，扩张，分立，合并这四个部分，首先，我们研究税收筹划在企业建立时和选择组织形式。

根据组织形式，企业类型包括个人独资企业，合伙企业和有限责任公司，可分为有限责任公司，有限合伙制和股份制，因为税收制度调节不同的税负水平、不同组织形式的企业，所以建立不同的组织形式的成本和优势是不同的，并且企业的组织形式的生产和管理的影响很大，因此税收是我们在选择企业组织形式时应当考虑的因素之一。

第二，我们将税收筹划研究当企业扩大和需求来选择组织形式。

企业实现规模扩张一直增加的分支，但在税法以不同形式的分支机构的税收政策有明显的区别，所以企业应该选择分支组织形式。

对于分公司和附属公司，它们各有自己的优点和缺点，所以该分公司的损失可以抵消母公司的增益，并降低降低公司的总的应纳税所得额。

附属公司和母公司作为在两个法律实体，但附属公司可以得到各种税收优惠政策管制的法律或地方政府。

因此，企业应全面考虑公司的盈利能力时，分支的形式时考虑的盈利能力，当分支是在亏损期间，它应该采取分公司的形式，采用子公司的形式转移时在盈利期。

第三，我们将研究企业分立、合并税收筹划。

根据企业所得税法规定，企业应缴纳25%的所得税，但它也规定了。