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摘要随着我国市场经济体制的不断完善，税收的作用日益凸现，税收对于整个社会的影响越来越大了。企业所得税是我国税收收入的主体税种之一，是会计对企业经济活动的反映。征收企业所得税有利于国家对经济进行宏观调控，并有利于经济的增长。27799
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在竞争越来越激烈的市场经济环境下，企业要想获得更大的收益，就应该把公司策略的重点放到企业内部财务成本的控制上面。怎么通过纳税筹划控制企业的税收支出，对企业来说就变得非常重要和迫切了。
我国的企业所得税纳税筹划的起步比较晚，现在还不是非常成熟。因此本文从企业所得税纳税筹划的内涵和基本方法出发，分析了我国企业所得税纳税筹划重要性及现状，并针对问题提出纳税筹划的策略方法。最后得出结论，只有合理科学的进行所得税筹划，才能降低税收支出，提高企业竞争力，从而使企业取得更好发展。
毕业论文关键词：企业所得税；纳税筹划；风险防范
Discuss on the Tax Planning of Enterprise Income Tax
Abstract With the improvement of the market economy system in our country, tax's influence on the society is more and more big. The enterprise income tax is one of the main body of our country tax and it is a reflection of the accounting economic activity of the enterprise. Collection of enterprise income tax is benefit to the state economy in macroeconomic regulation and control.
In an increasingly competitive economy market environment, if the enterprise wants to gain more benefits, you should put the focus in the enterprise internal financial cost control. How to control enterprise tax expenditures through the tax planning becomes very important and urgent for the business.
The enterprise income tax planning in China started relatively late and it is not very mature. So this article starts from the connotation and the basic method of enterprise income tax planning. It analyzes the importance and present situation to our enterprise income tax planning; also it put forward the methods to solve these problems. At last we concluded that only reasonable scientific tax planning; in order to reduce tax expenditures, enhance the competitiveness of enterprises, so as to enable enterprises to achieve better development.
Key words: Enterprise income tax, Tax planning，Risk prevention
目 录
绪 论 1
（一）研究背景 1
（二）研究意义 1
一、所得税纳税筹划概述 2
（一）纳税筹划的概念 2
（二）企业所得税纳税筹划重要性与可行性分析 3
1．企业所得税纳税筹划的重要性分析 3
2．企业所得税纳税筹划的可行性分析 3
（三）新税法对所得税的调整 4
二、我国企业所得税纳税筹划现状与存在问题 4
（一）企业所得税纳税筹划现状 4
1．企业对所得税纳税筹划重要性的认识不足 4
2．企业纳税筹划的专业水平不高 5
（二）企业所得税纳税筹划存在的问题 5
1．企业将纳税筹划与偷税、漏税混为一谈 5
2．企业对纳税筹划的风险认识不到位 5
3．企业一强调节税而不看整体效果 6
三、解决我国企业所得税纳税筹划存在问题的对策 6
（一）正确认识企业所得税纳税筹划 6
（二）提高企业所得税纳税筹划风险防范 6
（三）合理利用优惠税率进行筹划 7
（四）合理利用准予扣除项目进行筹划 8