本科论文摘 要纳税筹划是指应税人对企业的组织结构、生产经营等与税收有关的问题，事先进行的筹划和经营活动。财务管理及其他经济事业或行为的前提是：在公司价值最大化的战略框架下，不违反国家法律法规，以实现对公司税收收入和税负的最优处理。企业所得税是以生产、经营和其他对产品征收的税款，具有复杂性和内容多样性的特点。它是公司最重要的税收之一，它对企业有重大影响。随着中国税收制度与国际惯例的接轨，所得税制度将越来越完善和丰富，其在整个税收制度中的地位将得到改善，这将使纳税筹划越来越重要。本文以企业所得税纳税筹划的概念为基础，结合企业所得税筹划的方法，以华谊兄弟为例，探讨了华谊兄弟的税收筹划问题，提出华谊兄弟的所得税计划优化策略。通过税收筹划，减轻企业所得税的税负，降低财务成本和融资成本，控制企业财务风险，对提高企业经济效益具有重要意义。关键词：企业所得税；纳税筹划；纳税筹划风险本科论文Abstract Tax planning is the organization structure, production management, planning and management activities, financial management and other economic operations, and even tax issues. On the contrary, it means that for the tax burden and corporate tax, corporate income tax is a kind of tax levied on production, management and other complex and diverse products, and it is one of the most important taxes for enterprises, which has a profound impact on business: with the With the connection between China's tax system and international conventions, the income tax system will be increasingly perfect and rich. The establishment of tax system will make tax planning more and more important.Based on the concept of enterprise income tax plan, combined with tax planning method, this paper discusses the tax planning of brother company and brother company. It is very important to improve the economic efficiency of enterprises by reducing income tax burden, reducing financial and financial costs and controlling financial risks.Key words: Enterprise in...
