《毕业论文(设计)浅议企业所得税的税收筹划》由会员分享，可在线阅读，更多相关《毕业论文(设计)浅议企业所得税的税收筹划（29页珍藏版）》请在金锄头文库上搜索。
1、 贵州大学本科毕业论文（设计） 第 页本科毕业论文（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 班 级： 学 号： 学生姓名： 指导教师： 年 月 日贵州大学本科毕业论文（设计）诚信责任书本人郑重声明：本人所呈交的毕业论文（设计），是在导师的指导下独立进行研究所完成。毕业论文（设计）中凡引用他人已经发表或未发表的成果、数据、观点等，均已明确注明出处。特此声明。论文（设计）作者签名： 日 期： 目 录摘要关键词.Abstract.Key words.引言.11 税收筹划概述.21.1 税收筹划的定义21.2 税收筹划的特征21.2.1 行为
2、的合法性21.2.2 时间的事前性21.2.3 现实的目的性21.2.4 行为主体为纳税人22 我国税收筹划发展现状及误区42.1 我国税收筹划的发展现状42.2 我国税收筹划中存在的误区42.2.1 税收筹划只重视税负，不考虑筹划的风险42.2.2 把税收筹划同避税甚至偷税混为一谈43 企业所得税及其税收筹划的方法63.1 企业所得税税制的现状63.2 企业所得税税收筹划方法概述63.2.1 税率式税收筹划63.2.2 税额式税收筹划73.2.3 税基式税收筹划84 会计核算中的企业所得税税收筹划94.1 收入的税收筹划94.1.1 收入确认的税法规定94.1.2 收入确认会计核算方法的选择
3、94.2 存货计价方法的税收筹划104.2.1 存货计价方法的相关规定104.2.2 存货计价方法的选择114.3 费用分摊的税收筹划124.3.1 费用的税法规定及其细则规定124.3.2 费用分摊方法的选择134.4 固定资产折旧方法的税收筹划144.4.1 固定资产折旧的税法规定144.4.2 固定资产折旧方法的选择154.5 长期股权投资核算方法筹划164.6 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
4、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
5、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 PLANAbstract Taxation planning is defined as an economic activity that taxpayers or their agents initiatively employ legal approaches based on knowledge of taxati
6、on, 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 competiti
7、on between enterprises, enterprises are placing more and more emphasis on taxation planning. Especially after Chinas 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 t
8、ax 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 e
9、xpounds 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
10、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 ra
11、tio, 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
12、aspects concerning tax base, the paper unfolds analysis of taxation planning of enterprise income tax. In the last two sections of this chapter, it adds approaches of taxation planning of enterprise income tax by long-term share investment accounting and by loss carry-forward. The thesis provides gu
13、idelines for taxpayers to implement concrete taxation planning through explaining taxation planning of enterprise income tax in detail. Furthermore, specific examples concerning taxation planning facilitate understanding of the taxation planning theory, and are instructive for tax payers taxation planning practice.Key words: Taxation Planning; Taxation Planning of Enterprise Income Tax; Accounting for Income Tax引言20世纪70年代后期，我国实行改革开放政策，大量的外资企业涌入国门，它们不仅为发展我国国民经济提供大量的紧缺资金，同时也带来了先进的管理经验和技术。到20世纪80年代，我国一些税收理论研究者开始将研究目光转向税收筹划领域，由于当时中国经济改革的目标还没有确定为建立市场经济体制，企业独立经济利益没有得到体现，内资企
