I企业所得税的税务筹划分析摘 要：随着企业的规模的不断扩大，为满足公司整体的发展的需要，需要开辟新的渠道以满足不断增长的市场需求。很多情况下需增设分支机构，以满足企业价值最大化的需要。税收筹划对于企业在激烈的市场竞争中有效的降低成本压力保持良好的发展状态，实现企业价值目标，使得企业在竞争当中立于不败之地。本文首先论述了税收筹划基础理论，包括企业所得税以及税收筹划的相关理论。然后，系统研究了分支机构所得税的税收筹划思路。最后提出了政策建议：提高企业税收筹划意识，优化内部环境；防范税务风险；选择会计政策方法对分支机构管理。关键词: 分支机构；税收筹划；思路Analysis on tax planning of enterprise income tax×××(Times New Roman 字体、小四号、居中)××× ××× Grade ××× Instructor: ×××(Times New Roman 字体、小四号)Abstract： With the continuous expansion of the scale of enterprises， in order to meet the needs of the company's overall development， we need to open up new channels to meet the growing market demand. In many cases， branches need to be added to meet the needs of maximizing enterprise value. The tax planning can effectively reduce the cost pressure in the fierce market competition ， maintain a good state of development， realize the goal of enterprise value， and make the enterprise invincible in the competition.This paper first discusses the basic theory of tax planning， including the theory of corporate income tax and tax planning. Then ， we systematically studied the tax planning of branch income tax. Finally， the policy suggestions are put forward: to improve the awareness of enterprise tax planning ， to optimize the internal environment， to guard against tax risks， and to select the accounting policy methods to manage the branches.Key words: Branches; Tax planning; IdeaII目 录摘 要..............................................................IAbstract...................
