本科论文摘 要随着经济的飞速发展和社会的不断变化，企业在追求利益的同时，也希望能够在日益变化的市场中提升自己的核心竞争力。企业想要在残酷的竞争中脱颖而出并且能够在行业中占有一席之位，就必须认清企业所得税在企业纳税活动中占有的重要地位，从而通过相关手段减少成本开支，增加收入，通过企业所得税纳税筹划可以提高企业收益。不过，现如今阶段，存在极少部分企业具备丰富的税收筹划理论以及践行经验，所以，还得不断把控现阶段税收的实际情况并针对性地提出相关策略。该文章立足于企业所得税的视角，对企业所得税纳税筹划的不足加以研究，并针对性的提出优化的建议。关键词 ：企业，所得税，纳税筹划本科论文AbstractWith the rapid economic development and social changes, enterprises pursue interests and it also hope to be able to change in the changing market to enhance their core competitiveness. If enterprises want to stand out in the cutthroat competition and have a position in the industry, they must recognize the important position of the enterprise income tax in the enterprise tax payment activities, and thus reduce the cost by relevant means; increasing income and promoting enterprise income tax planning can improve enterprise income. However, at this stage, there are very few enterprises with rich tax planning theory and practical experience, so, it is necessary to constantly control the current tax situation and propose relevant strategies. This article bases on the Enterprise Income Tax Angle of view, studies to the enterprise income tax inside insufficiency, and puts forward the optimized suggestion pertinently.Key words: Enterprise， Income tax， Tax planning本科论文目 录前言......................................................................11 企业所得税纳税筹划的概述.................................................21.1 企业所得税的定义...................................................21.2 纳税筹划的定义.....................................
