企业所得税纳税筹划方案探析——以XJK公司为例

An Analysis of the Tax Planning Scheme for Enterprise Income Tax —— In the case of XJK Company

纳税筹划是现代企业重要的经营策略,有效地纳税筹划方案可以提高企业资源使用效率,降低经营成本,促进企业科学地配置资源。在分析XJK公司生产经营实际情况的基础上,结合近几年最新出台的税收法律法规及相关优惠政策,从筹资、投资、生产经营三个维度分析纳税筹划空间,提出筹划方案,以期促进XJK企业战略目标与纳税筹划方案协调统一,提高XJK公司的市场竞争能力。

Tax planning is one of the important business strategies of modern enterprise. An effective tax planning scheme can improve the enterprise’s resource utilizing efficiency, reduce the operating costs and promote enterprise’s resources allocation scientifically. Based on the latest tax laws and regulations and related preferential policies issued in resent years. The paper analyzes the production and operation of XJK company and makes a research on the possibilities of tax planning from three perspectives such as financing, investment, production and operation. It puts forward the planning scheme so as to promote the harmony and unification between the enterprise strategic target of XJK and its tax planning scheme, and improve the market competitiveness of the company.