不同企业组织形式的所得税税收筹划方案

Income Tax Planning Scheme of Different Enterprise Organizational Forms

不同的企业组织形式会影响企业所得税税金的缴纳,如何充分利用税收政策,选择最合适的企业组织形式,是创业者需要重点考虑的问题。文章从选择不同的企业组织形式这一视角出发,以创业者张某为例,根据国家对企业组织形式的规定,以及不同组织形式对税收政策的影响,设计了3个静态筹划方案、2个动态筹划方案和2个深度筹划方案,共7个纳税筹划方案。通过对比分析这7个纳税筹划方案的税收结果,选择适合张某的企业组织形式。案例结果表明,不同的企业组织形式通过税收筹划,可以实现个人和公司集体利益的最大化。

Tax payment varies with forms of enterprises.Entrepreneurs need to focus on how to make full use of the tax policy and choose the most appropriate form before establishing an organization.According to the provisions of the state and the influence of different legal forms on tax policy,this paper takes an entrepreneur called Zhang as an example and designs seven tax planning schemes,including three static planning schemes,two dynamic planning schemes and two deep planning schemes.Through the comparative analysis of the tax results of the seven tax planning schemes,this paper selects proper forms for Zhang.The results of the case show that benefits can be maximized for individuals and companies by planning different forms of enterprise organization.