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企业所得税是国家对内资企业和经营单位生产经营所得的征收,中华人民共和国境内内资企业或其他组织,包括国有企业、集体企业、私营企业、联营企业、股份制企业和有生产经营所得或其他所得的组织均要缴纳企业所得税。随着改革的不断加深,企业之间的竞争也逐渐激烈,赋税作为企业成本费用的一部分,在尊重国家法律和不违反国家税收法规的情况下,企业可以进行合理的筹划,以达到减轻企业赋税,降其成本的目的。而企业纳税筹划是具有一定风险的,在新的形势下,如何做到规避风险,减小损失,为企业综合考虑成为纳税筹划的关注重点。下文针对企业所得税纳税筹划的方法进行分析,提出几点关于企业所得税纳税筹划的思考。
The enterprise income tax is the collection of income from the production and operation of domestic-funded enterprises and business units by the state, domestic-funded enterprises or other organizations within the territory of the People’s Republic of China, including state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises and Organizations have to pay corporate income tax. With the continuous deepening of reform, the competition among enterprises is also getting fiercer. Taxing as part of the cost of enterprises, under the condition of respecting the national law and not violating the national tax laws and regulations, enterprises can make rational planning in order to reduce the enterprise tax , Lowering the cost of the purpose. Tax planning of enterprises is a certain risk, in the new situation, how to avoid risks and reduce losses, for enterprises to consider tax planning as the focus of attention. The following analysis of the method of corporate income tax planning, put forward some thoughts on corporate income tax planning.