企业所得税筹划——以华润三九医药股份有限公司为例摘 要在市场经济的高速发展下，各个企业之间的竞争愈来愈激烈，而税收筹划在国内的发展也让更多的企业为了降低税收负担，提高企业的利润，达到提高企业竞争力的目的而备受关注。该如何在各项法律的规定许可范围内，提出相应的节税建议，使得企业能实行有效的税收筹划工作应是企业管理层需要重点关注的对象。本文以华润三九医药股份公司为案例，分析该企业目前的财务状况，从收入、费用以及税收优惠方面找出该企业在纳税筹划方面的问题，并针对以上几个方面对最新税收优惠政策利用的不足之处作出相应的纳税调整方案，在完善华润三九企业的企业所得税筹划方案的同时证明合理有效的纳税筹划方案对增强企业竞争力的必要性和重要性。关键词：纳税筹划；企业所得税；税收优惠Enterprise income tax planning——Take China Resources Sanjiu Pharmaceutical Co., Ltd. as an exampleAbstractWith the rapid development of market economy, the competition among enterprises is becoming more and more fierce, and the development of tax planning in China also makes more and more enterprises pay more attention to reduce the tax burden, improve the profits of enterprises, and achieve the purpose of improving the competitiveness of enterprises. How to put forward corresponding tax saving suggestions within the scope of various laws and regulations, so that enterprises can carry out effective tax planning should be the focus of enterprise management. This paper takes the case of China Resources Sanjiu Pharmaceutical Co., Ltd. as an example, analyzes the current financial situation of the enterprise, finds out the problems in tax planning of the enterprise from the aspects of income, expense and tax preference, and makes corresponding tax adjustment plan for the deficiencies in the utilization of the latest tax preference policies in the above aspects, so as to improve the enterprise income tax planning plan of China Resources ...
