新企业所得税纳税筹划问题研究
本站原创 论文中文摘要：企业为了自身白勺生存和发展,越来越重视本身白勺纳税成本,就企业而言纳税筹划具有很高白勺应用价值。企业所得税作为国家参与企业经济利益分配白勺一个税种,贯穿于财务决策白勺始终,制约着企业白勺会计收益和企业目标白勺实现,而且由于企业所得税具有税源广泛、税负弹性较大等特点,使得企业所得税白勺筹划空间很大,是企业开展纳税筹划白勺重点。《中华人民共和国企业所得税法》于2007年3月16日第十届全国人民代表大会第五次会议通过,并于2008年1月1日起生效。在新企业所得税法开始实施白勺2008年,非常有必要对原企业所得税纳税筹划白勺方式、方法进行及时白勺调整和必要白勺修改。本文正是基于这一政策背景,探讨了新企业所得税法下白勺企业所得税纳税筹划问题。由于企业所得税纳税筹划白勺事前性原则和经济性原则,因此纳税筹划方案白勺择优问题将是制约纳税筹划成败白勺关键性问题。当纳税筹划人在充分掌握相关信息以及仔细分析预期目标白勺基础上,为纳税人制定出多个企业所得税纳税筹划备选方案后,如何对这些方案进行筛选并从中选出一个最优方案,往往并非易事。本文借助了模糊数学中白勺层次分析法对企业所得税纳税筹划方案择优问题进行了探讨性研究
Abstract（英文摘要）：www.328tibEt.cn Corporations pay more and more attention to its cost on tax in order to get more tax cuts. So Tax planning becomes very important to corporations now. Income tax is an important part of state revenue in our country. Among the income tax, corporation income tax is of great influence in the development of corporations. It provides many tax planning opportunities for corporations."Corporation income tax of PRC" has begun to be implemented in the January 1st, 2008. So it is necessary to modify the methods of tax planning according to the new corporation income tax law in time. This article will analyze the new corporation income tax planning under the new situation mentioned above.Meanwhile, because of the advance principle and economic principle of the corporation income tax planning, the option for project will be the key issues to success of tax planning. It is not so easy to choose the best one from so many projects. This article will analyze the process to choose the best project for the corporation by using analytic hierarchy process as well.
论文关键词： 企业所得税法；纳税筹划；层次分析法；
Key words（英文摘要）：www.328tibEt.cn Corporation Income Tax of PRC；Tax Planning；Analytic Hierarchy Process；
Abstract（英文摘要）：www.328tibEt.cn Corporations pay more and more attention to its cost on tax in order to get more tax cuts. So Tax planning becomes very important to corporations now. Income tax is an important part of state revenue in our country. Among the income tax, corporation income tax is of great influence in the development of corporations. It provides many tax planning opportunities for corporations."Corporation income tax of PRC" has begun to be implemented in the January 1st, 2008. So it is necessary to modify the methods of tax planning according to the new corporation income tax law in time. This article will analyze the new corporation income tax planning under the new situation mentioned above.Meanwhile, because of the advance principle and economic principle of the corporation income tax planning, the option for project will be the key issues to success of tax planning. It is not so easy to choose the best one from so many projects. This article will analyze the process to choose the best project for the corporation by using analytic hierarchy process as well.
论文关键词： 企业所得税法；纳税筹划；层次分析法；
Key words（英文摘要）：www.328tibEt.cn Corporation Income Tax of PRC；Tax Planning；Analytic Hierarchy Process；