企业所得税及纳税筹划摘 要随着我国国民经济的快速发展，企业所得税收入的逐年增高使得所得税的地位作用也不断提高。目前企业所得税已经成为我国的主体税种，在企业的纳税活动中占据主体地位。企业所得税由于税源巨大，具有一定的纳税筹划空间。企业在筹款融资、生产经营投资等环节展开有效的纳税筹划工作，不仅能够合理合法的减轻企业纳税负担，而且能够提高企业资金周转率，促进企业发展。本文首先论述企业所得税的基本理论知识，阐述企业所得税纳税筹划的基本定义及方法；继而详细论述分析目前我国企业在企业所得税纳税筹划过程中存在的不足；最后针对这些不足，提出完善建议策略，以期裨益于我国企业的健康发展。关键词：企业所得税；纳税筹划；不足；完善- I -Corporate income tax and tax planningAbstractWith the rapid development of China's national economy, corporate income tax revenues increased year by year so that the status of the role of income is also rising. The current corporate income tax has become China's main tax, occupy the dominant position in the enterprise, said that the activities. Due to the huge corporate income tax base, with some tax planning space. Corporate fundraising financing, production and management, investment and other aspects of effective tax planning to start work, not only to legitimate businesses reduce the tax burden, but also to improve their liquidity ratio, promote enterprise development. This paper first discusses the basic theoretical knowledge of corporate income tax, explained the basic definitions and methods corporate income tax planning; then discussed in detail shortcomings of current Chinese enterprises in the corporate income tax planning process exists; finally solve these problems, suggestions to improve strategies to benefit in the healthy development of Chinese enterprises.Key Words：Corporate income tax; tax planning; inadequate; perfect- II -目 录摘 要........................................
