印刷业企业所得税的税收筹划

The Tax Planning of Business Income tax of Printing Industry

通过税收筹划降低税负、实现经济效益最大化己成为国内外企业共同追求的目标,然而我国近年来税务改革的不断推进以及经济环境的日益复杂,原有的税收筹划方案也要作相应调整,本文以印刷业企业所得税筹划为例,分析存在的结构不健全,财务不规范、自我积累的筹资方式使得税负加重以及收入费用筹划方法选择错误等问题,提出改进组织机构,引进财管人才、推荐融资租赁筹资方式及正确进行收入费用筹划的对策,以期为同类企业走出经营的困境以及国家税务制度的完善提供借鉴。

Lowering taxes and realizing the maximization of economic benefits by tax planning have become the common goal of the enterprises at home and abroad.However,the original tax planning schema should be adjusted because of the constant promotion of tax reform in recent years and complexity of and economic environment.Taking as example for the printing industry,the problems such as the imperfection of corporate structure,tax incidence added by the financial irregularities and the financing modes of self-accumulation are analyzed in this paper.The countermeasures are proposed to improve the structure of organization,import financial management talents,recommend the means of financial lease,arrange the revenue and expense correctly.It can be used by the same kind of enterprises to walk out the operation predicament and by the country to improve tax administration.