企业所得税纳税筹划研究

企业所得税是企业纳税活动中一项重要税种,其纳税调整环节较多,汇算清缴过程较为繁琐,但与此同时,企业所得税纳税筹划的空间也较大。近年来,随着《企业所得税法》的贯彻执行,我国企业已基本了解了国家征收企业所得税的税收意图和经济导向,并针对部分纳税细节进行了一定的筹划研究。笔者以此为背景,以《企业所得税法》为政策基础,试从多个角度对企业所得税纳税筹划进行分析,望对我国企业的税务管理工作有所帮助。

The enterprise income tax is an important tax, which has lots adjustment in the process and the settlement process is complicated. But at the same time, the enterprise income tax planning space is large. In recent years, with the implementation of the enterprise income tax law, Chinese enterprises have basically understood the tax intention and economic orientation of the state enterprise income tax collection, and made some plans for some tax details. Based on this background, taking the enterprise income tax law as the policy basis, this paper tries to analyze the tax planning of enterprise income tax from multiple angles, hoping it will be helpful for the tax administration of Chinese enterprises