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摘要：无论在哪个国家哪个地区，企业所得税在企业各项应缴税费中都有着举足轻重的地位，其占比之高足以让企业相关人员投入大量的精力。虽然在税收这方面，国外的法制已经相对完善，我国的法制也在不断健全，尤其是2008年新所得税法的颁布更具有里程碑式的意义，但是纳税筹划依旧有很大的研究空间。当然，税法的不断改革决定着纳税筹划方式的不断改进，这就需要从事相关工作的人员具备发展的眼光以及与时俱进的态度，而对纳税筹划这门课题的研究将永无终结之日。26840
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企业的主营业务成千上万，但是纳税筹划的方式却大同小异。对于公司所得税纳税筹划的问题，本文将以内蒙古伊利实业集团股份有限公司为例，搜集其近年来的部分财务情况，研究近年来我国纳税筹划的政策，在不违背纳税筹划原则以及我国法律法规的前提下，以利益最大化为目标，为其设计出最适合企业自身发展的纳税筹划方案，并对最终数据进行归纳总结，得出纳税筹划的最有效的方案。
毕业论文关键词: 企业所得税 纳税筹划 案例分析
Company income tax planning research
Abstract: No matter in which country which region, the enterprise income tax in th-e enterprise should pay taxes and fees has a pivotal position, which accounts for the ratio of pupil to relevant personnel of enterprises invested a lot of energy. Although in the aspects of the tax and foreign legal system has been relatively perfect, the legal sy-stem of our country also continues to improve, especially the promulgation of the ne-w income tax act of 2008 has landmark significance, but tax planning still has a great deal of research space. Of course, the continuous reform of the tax law determines the tax planning methods of continuous improvement, which requires personnel engaged in the work related with the development of the eyes and the attitude of advancing wi-th the times, and of tax planning research of this subject will never end.
Companies specialising in the tens of thousands, but the same tax planning meth-ods. Income tax planning for company's problem, this article will take Inner Mongoliayili industrial group co., LTD., for example, to collect the part of the financial situati-on in recent years, research on tax policy in our country in recent years, without viola-ting tax principle and under the premise of laws and regulations in China, to benefit
maximization as the goal, to design the most suitable for their own development of ta-x planning scheme, and the paper summarizes the final data, it is concluded that the most effective tax planning scheme.
Key Words: enterprise income tax tax planning the case analysis
目 录
一、引言 1
(一)选题意义 6
(二)研究方法 8
(三)本文主要贡献 8
二、纳税筹划的理论 9
(一)纳税筹划的定义 9
(二)纳税筹划的原则 9
(三)纳税筹划常见方法汇总与分析 11
三、伊利集团所得税纳税筹划方案设计 14
(一)伊利集团简介 14
(二)伊利集团所得纳税筹划方案设计 15
四、结论 23
(一)主要结论 23
(二)纳税筹划进一步的研究方向 24
参考文献 26
一、引言
随着税法的不断完善以及纳税制度的不断健全，纳税筹划逐步体现出了它的重要性。一方面纳税筹划是纳税人的一项最基本权利，是企业实现利益最大化的唯一合法途径，也是企业开源节流的正确选择，因此获得了越来越多社会尤其是企业的关注[1]。另一方面，纳税筹划很好的文护了国家的法制与权益，从本质上区别于“偷税”、“漏税”的违法避税行为，是指企业统筹全局，事先对经营、投资、筹资等各项活动进行合理的预测，再对各种合法的纳税方案进行优化选择，或者利用国家优惠政策等方式进行合法避税，因而纳税筹划受到各企业的追捧也是必然趋势[2]。