新《企业所得税法》及《实施条例》中的税收筹划研究

The Tax Planning’s Study of New Enterprise Income Tax Law and Implementation Regulation

新《企业所得税法》的颁布及其《实施条例》的出台,是我国税制改革的重要进程。《企业所得税法》及《实施条例》的内容和结构上做了较大的调整和改变,由此也对企业所得税筹划产生了很大影响,主要体现在对企业税收筹划意识、企业税收筹划空间、企业转让定价运用和企业税收筹划的税务风险等产生的不同影响。由于内容的变化,自然而然就会产生新的企业所得税税收筹划思路,因此在学习和解读《企业所得税法》及《实施条例》时,有必要对这些新的税收筹划思路进行研究分析,以期望实现纳税人纳税遵从下的合理节税。

Promulgation of new enterprise income tax law and implementation regulation is the important course on the road of our country’s tax system. The content and structure in the law and its implementation regulation have been changed a lot, which brings large influences on the enterprise income tax planning, including on the consciousness of tax planning, the room of tax planning, the transfer pricing and the tax planning risk. Because the changed content in the law and its implementation regulation, many new related tax planning thoughts comes naturally. So it is necessary to study these new tax planning thoughts, while studying the new enterprise income tax law and implementation regulation, in order to save taxation reasonably and legally.