基于应纳税所得额的企业所得税纳税筹划研究

Research on Corporate Income Tax Planning Based on Taxable Income

赖以计算企业所得税的应纳税所得额,主要取决于收入和支出两大要素。为此,结合企业所得税法和相关政策规定,采用经验判断法、逻辑推理法和对比分析法等,探索了打足不征税收入和免税收入的操作模式,重点研究了压实应税收入和保证税前扣除项目最大化的纳税筹划方法,以期指导居民企业会计正确核算和处理收支业务,坚持用好所得税政策。

The taxable income on which the corporate income tax is calculated depends mainly on the two major elements of income and expenditure.To this end,in combination with the Corporate Income Tax Law and related policies and regulations,empirical judgment,logical reasoning,and comparative analysis are used to explore the operation mode of fully non-taxable income and tax-free income,and focus on the compaction of taxable income and the tax planning method that guarantees the maximization of pre-tax deduction items is expected to guide the accounting of resident enterprises to correctly calculate and handle income and expenditure business,and to adhere to the good use of income tax policies.