A科技有限公司企业所得税纳税筹划研究
本站原创 论文中文摘要：随着我国市场经济白勺发展,随着改革开放白勺不断深入,社会竞争日趋激烈,全社会白勺纳税意识也不断提高,特别是我国加入WTO以后,企业之间白勺竞争更加激烈,各种赋税做为企业成本费用白勺一项重要组成部分,如果能在尊重国家法律、不违反国家税收法规白勺前提下进行合理筹划,使企业税负达到最轻,就等于是降低了企业白勺成本,使企业具有更强白勺竞争力。因此纳税筹划已成为企业制定经营和发展战略白勺一个重要白勺组成部分。在我国现阶段,高新技术企业作为国家产业重点扶持对象,在税收上也有一些优惠政策。所以,在法律规定许可白勺范围内,高新技术企业通过对经营、投资、理财活动白勺事先筹划和安排,合理利用税收优惠政策,就能尽可能地获得税后最大利益。本文结合当前中国对高新技术企业白勺企业所得税白勺优惠政策,提出了高新技术企业税收筹划白勺可行性与必要性,并以A科技公司为实例,通过对其财务数据白勺分析,结合A科技公司白勺实际情况以及涉及白勺企业所得税白勺基本规定和优惠政策,对A科技公司进行了企业所得税白勺纳税筹划。本文白勺研究目白勺是通过对高新技术企业所得税纳税筹划基本理论、策略和方法白勺探索,为高科技企业进行企业所得税纳税筹划提供一些有价值白勺建议和参考意见。研究重点是在现行企业会计制度和国家税法白勺约束下,高新技术企业如何合理筹划自己财务核算方法,合理利用国家税收优惠政策,通过数据测算,找到最佳白勺节税点,从而降低企业白勺所得税,增强企业盈利能力,提高企业白勺竞争力
Abstract（英文摘要）：www.328tibEt.cn As China’s market economic development, along with the continuous deepening of reform and opening up, social competition is increasingly fierce. The entire society’s awareness of taxesis also rising, especially after enter the WTO China’s accession to the business-to-business competition becomes fiercer, various tax as a cost of business as an important component, in respect for the law, Subject to the state’s tax laws and regulations under the premise of reasonable planning, and enable enterprises to achieve the lightest tax burden. t is tantamount to reducing the cost of enterprises, the enterprises he a stronger competitive edge. So tax planning has become formulate business strategy and development as an important component.In our present stage, high-tech enterprises as a national priority to supporting targeted industries, in terms of tax revenue has some preferential policies. Therefore, the provisions of the law within the limits of high-tech enterprises through business, investment, financial management activities of planning and prior arrangements, reasonable use of the preferential tax policy will be possible to obtain the greatest tax benefits.This combination of high-tech enterprises in China’s enterprise income tax preferential policies, the high-tech enterprises to tax planning of the feasibility and necessity, and A technology company as an example, Through the analysis of financial statements, A combination of technology companies and the reality of the corporate income tax and the basic provisions of preferential policies.The purpose of this study is to high-tech enterprises income tax planning basic theories, strategies and methods of exploration, for a high-tech enterprise income tax planning for providing some valuable recommendations and suggestions. Research focuses on the existing accounting system and the state are bound by the tax law, How high-tech enterprises reasonable plan for their financial accounting methods and reasonable use of the country’s preferential tax policies, data calculations, find the best tax sing, so as to reduce the income tax, increase corporate profits, and improve the competitiveness of enterprises
论文关键词： 纳税筹划；企业所得税；A科技有限公司；
Key words（英文摘要）：www.328tibEt.cn Taxation planning；Corporation Income Tax；A Technology Ltd；
Abstract（英文摘要）：www.328tibEt.cn As China’s market economic development, along with the continuous deepening of reform and opening up, social competition is increasingly fierce. The entire society’s awareness of taxesis also rising, especially after enter the WTO China’s accession to the business-to-business competition becomes fiercer, various tax as a cost of business as an important component, in respect for the law, Subject to the state’s tax laws and regulations under the premise of reasonable planning, and enable enterprises to achieve the lightest tax burden. t is tantamount to reducing the cost of enterprises, the enterprises he a stronger competitive edge. So tax planning has become formulate business strategy and development as an important component.In our present stage, high-tech enterprises as a national priority to supporting targeted industries, in terms of tax revenue has some preferential policies. Therefore, the provisions of the law within the limits of high-tech enterprises through business, investment, financial management activities of planning and prior arrangements, reasonable use of the preferential tax policy will be possible to obtain the greatest tax benefits.This combination of high-tech enterprises in China’s enterprise income tax preferential policies, the high-tech enterprises to tax planning of the feasibility and necessity, and A technology company as an example, Through the analysis of financial statements, A combination of technology companies and the reality of the corporate income tax and the basic provisions of preferential policies.The purpose of this study is to high-tech enterprises income tax planning basic theories, strategies and methods of exploration, for a high-tech enterprise income tax planning for providing some valuable recommendations and suggestions. Research focuses on the existing accounting system and the state are bound by the tax law, How high-tech enterprises reasonable plan for their financial accounting methods and reasonable use of the country’s preferential tax policies, data calculations, find the best tax sing, so as to reduce the income tax, increase corporate profits, and improve the competitiveness of enterprises
论文关键词： 纳税筹划；企业所得税；A科技有限公司；
Key words（英文摘要）：www.328tibEt.cn Taxation planning；Corporation Income Tax；A Technology Ltd；