企业所得税税收筹划初探

Enterprises income tax planning

针对企业所得税对企业资金流的影响,通过对国家税法、法律、法规等相关政策的研究,给出了企业进行所得税税收筹划的原则、思想和实施条件。指出企业所得税税收筹划始终贯穿了筹资、投资、经营和财务成果分配等各个阶段,并讨论了具体应用措施。

Considering the effect of enterprize income tax on enterprize capital flow, through the study of relevant state tax laws and rules,the author proposes the principles,thoughts, and conditions for enterprizes to plan the imposition of income tax. The author also points out that the imposition of income tax runs through all the stages of investment, operation, and distribution of financial harvests and offers specific measures.