现行企业所得税纳税筹划策略探微

The search on business income tax planning

2008年起施行的企业所得税呈现了以产业优惠为主、区域优惠为辅的新的税收优惠格局。企业在许多方面可以开展纳税筹划工作,比如,从业人员、机构场所的设置、营业机构的法人资格、投资地点、法定纳税地点、免税收入、企业研究开发费用及计价方法等。

The business income tax implemented since 2008 is dominated by industrial-based inflow,supplemented by regional-based one.Industries can plan the business income tax in many aspects,such as the arrangement of practitioners and places,corporate organization of the companies,investment and tax locations,free-tax income,research and development fees and so on.